DEBT ANALYSIS OF ALAGOAS AND SERGIPE, THROUGH THE FISCAL RESTRUCTURING AND ADJUSTMENT PROGRAM

Authors

  • BRUNO SETTON GONÇALVES Universidade Federal de Alagoas
  • JOSÉ HUGO BARBOSA OLIVEIRA Universidade Federal de Alagoas

Abstract

The general objective of this article is to discuss and compare the impacts of the new Restructuring and Tax Adjustments Plan - PAF, established through Complementary Law No. 156, of December 28, 2016, on the fiscal management of the states of Alagoas and Sergipe through the analysis of indicators of state debts with the Union. The research is descriptive and exploratory with the use of secondary data in the period between 2016 and 2019. According to the analyzes and comparisons carried out throughout the work, considering the debt/GDP ratio and the classification of the ability to pay - CAPAG of the states, it was possible to infer that the economies of Alagoas and Sergipe are similar and that both states have a sustainable fiscal condition from the point of view of their indebtedness, however the expenditure made with the payment of the debt has an impact on the budget, as it equates to other important expenses, especially for the promotion of social well-being.

Downloads

Download data is not yet available.

Author Biographies

BRUNO SETTON GONÇALVES, Universidade Federal de Alagoas

<br data-mce-bogus="1">

JOSÉ HUGO BARBOSA OLIVEIRA, Universidade Federal de Alagoas

<br data-mce-bogus="1">

Downloads

Published

2023-04-03

Issue

Vol. 1 No. 3 (2022): Revista de Administração, Regionalidade e Contabilidade

Section

Contabilidade, Controladoria e Finanças

License

Este periódico se reserva o direito de efetuar, nos originais, alterações de ordem normativa, ortográfica e gramatical, com vistas a manter o padrão culto da língua, respeitando, porém, o estilo dos autores. As provas finais não serão enviadas ao autores, ficando sua reimpressão parcial ou total, sujeita à autorização expressa do Editor Gerente desta revista. Os trabalhos publicados passar a ser propriedade deste periódico. Os originais não serão devolvidos aos autores. As opiniões emitidas pelos autores são de suas inteiras responsabilidades.