Case Study of Personnel Expenditures in the States of the Legal Amazon in Brazil

José Arilson de Souza, Elder Gomes Ramos, Alexandre de Freitas Carneiro, Leonardo Severo da Luz Neto, Carlos Alberto Paraguassú-Chaves, Ariadne dos Santos Massaro, Phelype Augusto Marques Gomes

Fiscal Responsibility Law, Legal Amazon, Limits, Personnel expenses.

The main objective of this article was to verify, over a historical period of three years (2016/ 2018), whether the states that make up the legal Amazon have fulfilled what is established by the Fiscal Responsibility Law n°. 101/2000, as spending limits for the executive branch in terms of personnel. Ruled by art. 22 of that law, the spending limits are three: alert limit: 44.1%; prudential limit: 46.55%; and the upper limit: 49% of net revenue. It was a multiple case study with a qualitative and quantitative approach with documentary research such as: Books, articles, journals, theses, dissertations, laws, allowing a wide search for information. For data compilation, the tabulation was performed in Excel. It was noticed during the analyzes that the states of Acre, Pará, Amazonas, Roraima, Mato Grosso, Tocantins and Maranhão, exceeded the prudential limit of 46.55%. Of these seven, the states of Acre, Tocantins and Mato Grosso exceeded the upper limit of 49%. Thus, the states of Amapá and Rondônia were the only ones that remained within the limits established by law during the research period.

Received: 27 May 2021; Received in revised form: 25 Jun 2021; Accepted: 04 Jul 2021; Available online: 14 Jul 2021

10.22161/ijaers.87.11