Análise da variação na arrecadação de receitas dos Municipios amazonenses no período da Covid-19

Abstract

This paper analyzes the impacts of constitutional transfers in municipalities in Amazonas between 2019 and 2023, highlighting the changes brought about by the COVID-19 pandemic. The study adopts a quantitative approach, analyzing financial data provided by official agencies. The results indicate that, despite the temporary increase in transfers during the pandemic and slight growth in their own revenue, municipalities' dependence on transfers remains high, highlighting fiscal weaknesses. It is concluded that improving budgetary efficiency and revenue diversification are essential to reducing the financial vulnerability of municipalities.