A transparência e os gastos públicos: um ensaio sobre os municípios de Pernambuco

Abstract

The application of the new laws to oversee the mandates of the representatives (national, state and municipal) has been contributing to a greater dissemination of public data, thus the Brazilian governments have become increasingly transparent in relation to their expenses. In this paper, the Municipal Transparency Index of the State of Pernambuco, prepared by the Court of Audit of Pernambuco, was used, together with the fiscal and socioeconomic variables that show the respective municipal situations, to analyze if the municipalities that are correctly applying the new norms and improving publicity and management of public resources. Thus, the objectives were to analyze the contribution and verify how the improvement of the indicators are impacting on the publication and access to the data in the municipalities that are part of the state of Pernambuco. For that, a multiple linear regression was performed using the Ordinary Least Squares Method, in the scores obtained by the municipalities in the respective ranking;it was preliminarily shown that there is a relationship between the variable variables and the level of transparency.