CONDIÇÕES FISCAIS E CRISE ECONÔMICA INTERNACIONAL: UMA ANÁLISE ENTRE OS MUNICÍPIOS DE SÃO PAULO E RIO DE JANEIRO

This paper aimed to comparatively analyze the municipal fiscal condition of São Paulo (SP) and Rio de Janeiro (RJ), whose relation of own revenues and the ones resulting from intergovernmental transfers, besides Personnel (DP), Investment (DI) and Social Expenses (DS), have benn linked to the resource gap, in the period 2001 to 2017. Methodologically, it used a couple of periods before and after the context of the 2008 crisis were used, likewise, the research results were measured through static panel data model. Finally, the paper reached evidence that indicated a predominance of federal intergovernmental transfers in the increase of the resource gap, and a fiscal deficit due to personnel expenses (more emphatically) compared to the others, within the crisis context.