GESTÃO FISCAL E A DINÂMICA ECONÔMICA MUNICIPAL: O PAPEL DAS DÍVIDAS ATIVAS NO BRASIL
Open accessAbstract
Este estudo analisa como as dívidas tributárias e não tributárias ativas impactam o PIB per capita dos municípios brasileiros, utilizando dados de 2013 a 2021 ajustados para valores de 2021. A análise combina modelos de efeitos fixos e a metodologia dinâmica de Arellano-Bond, revelando que dívidas não tributárias têm um impacto mais severo devido à sua difícil recuperação, conforme explanado na literatura, o que amplifica os riscos fiscais e os impactos adversos sobre o crescimento econômico. Os achados, consistentes entre os métodos, reforçam a necessidade de políticas para o controle das dívidas ativas, contribuindo para gestões fiscais eficientes com repercussões positivas nas economias locais.
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- Authors
- Gomes, I. S. F., Magalhães, M. R. V., Pereira, M. E. L., & Corrêa, M. V.
- Affiliations
- Universidade Federal do Ceará (BR)
- ORCID
- Venue
- Revista Econômica do Nordeste
- Publisher
- Banco do Nordeste do Brasil S/A
- Published
- 2026-08-14
- Pages
- e20273101
- ISSN
- 0100-4956 (ISSN-L)
- 2357-9226
- OpenAlex
- W7204102925
- Cited by
- 0
- References
- 0
- FWCI
- 0.00
- Type
- journal article
- Language
- pt
- Open access
- diamond
- doi.org
- Locations
- Revista Econômica do Nordeste (publishedVersion, cc-by)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic Growth and Fiscal Policies
- Social Sciences › Political Science and International Relations › Local Government Finance and Decentralization
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Fiscal Policies and Political Economy
- Keywords
- fiscal management, municipal debt, active debt, tax arrears, municipal economic growth, GDP per capita, fiscal risk, debt collection, local government finance, Brazilian municipalities
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