Revista Reuna
CONDIÇÃO FINANCEIRA DE GOVERNOS LOCAIS: UMA REVISÃO SISTEMÁTICA DA LITERATURA
Resumo
Durante períodos de dificuldades financeiras, governos locais tendem a enfrentar impactos financeiros significativos, o que pode afetar a qualidade dos serviços prestados à população, como foi observado na década de 1970 em municípios dos Estados Unidos e mais recentemente durante e após a crise internacional de 2008. Nesse contexto, surge a necessidade de uma gestão fiscal eficiente que minimize os efeitos negativos para os cidadãos locais. Este estudo tem como objetivo apresentar resultados de uma revisão sistemática da literatura sobre a condição financeira de governos locais, destacando os principais fatores e tendências abordados nas pesquisas. Adicionalmente, busca-se contribuir apresentando lacunas na literatura para estudos futuros sobre o assunto. A análise revelou 9 possibilidades de estudos relacionados a 3 objetivos, 4 metodologias e 9 fatores relevantes. Vale ressaltar a importância de categorias que demonstraram importância nos trabalhos anteriores como os fatores de receitas e despesas por exemplo.
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