Desvinculação de receitas estaduais: análise da aplicação no estado de Minas Gerais entre 2017 e 2020

Abstract

2020. The methodology encompasses the evaluation of the budget rigidity in the year immediately before this initiative and the analysis of its results, identifying which expenditures were financed, whenever possible. The results ratify the high degree of budget rigidity and suggest that the removal of earmarked tax is not enough to improve the fiscal balance.