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Fiscal decentralization and local spending on environmental management: An exploratory study of the municipalities in the Brazilian state of Sao Paulo

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Univ Brasilia, Bus Adm Dept

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Resumo

This article presents a longitudinal analysis of spending for environmental management by the 645 municipalities of the Brazilian state of Sao Paulo during the period covering 2005-2014, seeking to systematize answers about the importance of environmental actions as revealed through spending at the local level. The research problem is linked to questions about the relevance of environmental issues to the public agenda and how those issues are actually translated into local spending. Findings indicate that the environmental question, although complex, urgent and recipient of media attention, was not, in fact, seen as a priority by municipal managers in years between 2005 and 2014. Environmental spending by the municipalities of Sao Paulo state were insignificant in terms of their proportion of local budgets. In 2014, the year of the water crisis in the Sao Paulo state, only nine municipalities made expenditures for Water Resources.

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Decentralization, Local spending, Municipalities of Sao Paulo state, Environmental management

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Português

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Contabilidade Gestao E Governanca. Brasilia: Univ Brasilia, Bus Adm Dept, v. 19, n. 3, p. 465-484, 2016.

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