Impacto econômico-financeiro da covid-19 nas contas públicas : uma análise das contas do município de Cuiabá, com ênfase na arrecadação próprias dos tributos e nas despesas da função saúde durante o período pandêmico da covid-19 em 2020, 2021 e 2022

Abstract

The present work aimed to analyze the public accounts of the Municipality of Cuiabá during the acute global health crisis caused by the COVID-19 pandemic. The research for the development of this work has a descriptive characteristic with the application of qualitative and quantitative analysis, of the documentary type, using the methods of analysis of the consolidated balance sheet, applying the horizontal analysis with the intention of establishing a parameter of comparison of the information of the periods analyzed, so that the reader could understand how the municipality's own tax collection behaved, as well as the expenses in the health function. The results obtained from the analysis of the periods before and after the pandemic could demonstrate that there was a reduction in the average annual growth in the capital of Mato Grosso, presenting a negative result very close to zero. With regard to expenses with the health function, it can be inferred that there was an increase in amounts related to medical care and administration expenses. This study is not intended to exhaust the subject itself, but opens the way for studies of phenomena that change the conduct of the economy, such as the covid-19 pandemic, to be further analyzed in order to contribute to society in the management of public policies in times of calamity. For this study, information from the years 2016, 2017, 2018, 2019, 2020 and 2021 were oriented, which were collected from the end of 2022 to March 2023.