LIMITS AND AMOUNTS

CONSOLIDATED DEBT IN PARANA'S MUNICIPALITIES IN THE PERIOD 2002 TO 2018

Abstract

The objective of this article was to establish an overview of the net consolidated debts in the 399 municipalities of Paraná, considering the dictates of the Federal Senate Resolution (RSF) No. and expenses shows a challenge, considering the functioning of the public structure in meeting the demands. The occurrence of a primary deficit, an initial situation in the formation of the debt, indicates the existence of commitments assumed in short and/or long-term horizons, in which the credit made available by third parties can help to improve well-being, guaranteeing efficiency in the combination of production factors, but also with the potential to overburden taxpayers and reduce the supply of goods and services. The methodology was based on descriptive statistics, taking into account the variables: consolidated debt, total revenue, total expenditure and net current revenue. Sources: National Treasury Secretariat; Brazilian Institute of Geography and Statistics; Paraná Institute for Economic and Social Development. In the results for the years 2002, 2004, 2008 and 2016, all municipalities showed levels of commitment within the standards required by the RSF. Otherwise, in 2012 and 2018, three units presented values ​​above those established by the regulation. In the last two years there was a predominance of the primary deficit condition, motivated by excessive spending and/or leverage for product growth, which tends to generate increases in interest rates and bank spreads, causing processes of income concentration in favor of creditors.