A dinâmica dos gastos com pessoal em municípios do estado de São Paulo: uma análise sob os efeitos da Lei de Responsabilidade Fiscal

This study aimed to evaluate the impacts of the Fiscal Responsibility Law (FRL) in personnel expenses in the municipalities of São Paulo from 1997 to 2014. Was used the database of the National Treasury Secretariat (STN) and Accounting Data Collection system of states and municipalities (SISTN) and information from the Fiscal Management Report (FMR). The methodology used was the econometric model of Difference in Difference with Polygonal Adjustment that earned the behavior of personnel expenses between the cities of São Paulo, Campinas, Guarulhos, São Bernardo do Campo, Santo André, Osasco, Sorocaba, Santos and Ribeirão Preto under the impact of FRL. The results showed that the analyzed municipalities reduced their personnel costs after the year 2005. In comparison, the state capital was more efficient compared to other municipalities assessed in relation to Readjustments personnel expenses after the effective implementation of FRL in 2005