Resumen

DOS SANTOS GALVAO, Nadielli Maria. Royalties nos Municípios Sergipanos: Um estudo do Impacto no investimento em Educação e Segurança Pública. Escr. Contab. Adm. [online]. 2021, vol.12, n.1, pp. 4-31. ISSN 1853-2055.

The objective of the study was to determine the impact on the values of investments in education and public security that the municipalities of Sergipe would have with the approval of Bill 7321 of 2014. To achieve this goal, a descriptive research with a quantitative approach was carried out, using the Wilcoxon mean difference test. Simulations were based on financial reports from 2015 to 2019. Results showed that, with regard to education, there would be no statistically significant resource decrease, while in the area of public security, the budget increase would be relevant, guaranteeing resources for many municipalities that have not invested in this area. The study broadened the discussion on the application of oil royalties beyond health and education, allowing the legislative body to reflect on the possibility of adjustment to ensure investment in other areas. It also allowed to verify the possibility of budgetary improvement for such areas, aiming at better resource allocation without disregarding essential areas in local management.

Palabras llave : Education; Petroleum; Public Finances; Royalties.