Comportamento orçamentário público no primeiro ano de pandemia: um estudo das receitas e despesas do município de Iporã do Oeste/SC no ano de 2020

Abstract

The public budget is a planning instrument used by the government to forecast how much it will collect and how it intends to use these revenues. This instrument is used to plan how public managers will work on the population's behalf and set the following year's expenditures. This study aims to analyze the behavior of revenues and expenses of 2020 – the first year of the pandemic of COVID-19 – from Iporã do Oeste, a municipality from the West of Santa Catarina State. The data set is composed of financial statements from 2015 to 2020. A qualitative and descriptive approach was used through horizontal and vertical analysis and indices related to public revenues, expenses, and performance. It was found that the taxes revenues increased in 2020 and, on the other hand, the current expenses decreased. The results show that even during the pandemic, the public budget of Iporã do Oeste was similar to previous years.