O AJUSTE FISCAL DO ESTADO DE MATO GROSSO DO SUL NO PERÍODO DE 1998 A 2022

Abstract

This paper aims to describe the Fiscal Adjustment and Restructuring Program (PAF) of the state of Mato Grosso do Sul, verifying its goals and respective results in the period from 1998 to 2022, through the analysis of fiscal indicators of indebtedness, primary result and personnel expenses. In addition, it discusses the aspects that led Mato Grosso do Sul to join the PAF, the implementation of the fiscal adjustment through Law 9.496/97 and the revisions of the Program, in the period under study. The results demonstrated the importance of the PAF for the state, as it is possible to perceive the evolution of the analyzed indicators and their apparent contribution to the fiscal balance of Mato Grosso do Sul, starting from a situation of profound financial imbalance when adhering to the fiscal adjustment and reaching the maximum payment capacity score measured by the National Treasury Secretariat - STN in a technical note released at the end of 2024. For the debt indicator, the results demonstrated that the objective was met in almost all calculations of the exercises, in addition to a drop in the percentage of the state debt, in relation to its net revenues. When evaluating the primary result and personnel expenses indicators, it was found that, in 64% of the exercises, the proposed objective was achieved. Finally, considerations were made on important aspects that require attention, such as: the trajectory of the state debt outstanding balance, which is ascending, and the methodology for calculating the primary result, imposed by the STN as a target included in the PAF.