Finanças Públicas, Dívida e Políticas Sociais – Município de Medianeira/PR.

Abstract

The general objective of this research is to analyze the evolution of the resources of the budget of the municipality of Medianeira/PR destined to the financing of social policies in the period from 2013 to 2020, being the problem of the research focused on the raising of the main question: the municipality of Medianeira increased the investments in social policies in the period from 2013 to 2020, marked by a serious national socioeconomic crisis? This is a bibliographical and documentary research, having as primary sources the budget reports of the municipality of Medianeira, extracted from the municipality's Transparency Portal and correlated through the construction of tables and graphs, data for municipal socioeconomic diagnosis extracted from the IBGE websites. , IPEA and IPARDES and reports provided by the municipality, as well as national and municipal legislation, and manuals related to the preparation and management of the public budget, in addition to secondary bibliographic sources relevant to the research. Based on the analysis of the budgetary data, with the reality of the municipality being demonstrated, notes were made regarding the budgetary preparation and management of municipal public resources, addressing the consequences suffered by the municipalities due to the national tax burden and the reduction of government transfers that have resulted in indebtedness of municipalities, which resort to national and international loans to increase their revenues, making this indebtedness harmful to the municipality in the long term and directly reflecting on the possibility of expanding municipal public resources in a sufficient way to guarantee the execution of municipal social policies.