Banca de QUALIFICAÇÃO: MATHEUS RAMALHO CANGUSSU

Public Finances, Public Transparency, Indicators.

The quality of public transparency is crucial to the effectiveness of social control over public accounts, and fiscal performance is monitored by society in general, given its relevance and impact on the community. In this context, there is a general hypothesis that good fiscal performance determines better public transparency on the part of managers, who are interested in legitimizing a favorable performance before the community. The objective defined for the study is to analyze whether there is a relationship between the fiscal situation and public transparency of Brazilian states. To this end, data on Public Transparency, Fiscal Performance (personnel expenses, debt and payment capacity) and Quality of Life (Human Development Index and illiteracy rate) were used, covering the period from 2019 to 2022, assessed via descriptive statistics and regression analysis. The study contributes to the understanding of the explanatory factors of transparency in the context of public finances, which demonstrates the performance of Brazilian states in terms of the management of public resources, as well as in terms of the instrumentalization of effective social control.