Fiscal responsibility during the COVID-19 pandemic: In the state of Santa Catarina and a comparison with the Southern Region of Brazil

Resumen

This article aims to analyze the application of the Fiscal Responsibility Law in the public administration of the State of Santa Catarina during the COVID-19 pandemic, in the period from 2020 to 2021 and to make a comparison with the states of Paraná and Rio Grande do Sul. The methodology used in this study is exploratory in nature, seeking to understand the application of the Fiscal Responsibility Law during the pandemic in the state of Santa Catarina and make a brief comparison with neighboring states. The positive and negative points of Santa Catarina management in this context will be analyzed. The study period covers from the beginning of cases in 2020 to the year 2021. The sources used to theoretically support the research include bibliographies already published on the Fiscal Responsibility Law, reports on the management of the pandemic in the states, analyses carried out by transparency bodies of public accounts, among other relevant materials. The research will explore these sources to gain insight into the actions taken by the State of Santa Catarina in terms of fiscal responsibility during the pandemic. The study also conducted a brief comparison between the states of the Southern region to identify similarities and differences in the approaches adopted in relation to fiscal responsibility during the pandemic. The main points of each state will be analyzed in order to provide a comparative view. It is hoped that this study will contribute to the understanding of the importance of fiscal responsibility during the COVID-19 pandemic and provide insights into the actions taken by the states of the southern region of Brazil. This can serve as a basis for improving fiscal management practices and promoting transparency and balance of public accounts during health crises.

DOI:https://doi.org/10.56238/sevenIIImulti2023-239