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Abstract(s)
Angola tem vindo a consolidar a sua reforma fiscal desde 2014, introduzindo várias alterações.
Considerando o exposto e atendendo ao enquadramento político e económico que o país vive,
tornou-se relevante a investigação sobre a afetação de despesas municipais de forma a avaliar
a eficiência.
O estudo realizado teve como objetivo principal analisar a eficiência das despesas municipais
por funções através da aplicação da metodologia da análise envolvente de dados (DEA – Data
Envelopment Analysis), considerando o período 2013 a 2018. O objeto de análise da
investigação incide sobre três províncias de Angola, Benguela, Huíla e Luanda. Para a recolha
de dados optou-se pela análise documental de dados complementares, recorrendo a bases de
dados diversas.
Com uma eficiência média de 95%, nas despesas municipais da função ‘11. Saúde’, as
províncias de Benguela e Huíla apresentaram o melhor resultado. Já no que respeita à província
de Luanda, a eficiência técnica obtida foi de 0,839. A eficiência média obtida permitiu concluir
que, para a função ‘11. Saúde’, teoricamente, seria possível reduzir, em média, 5% dos inputs
(despesas municipais) sem alterar a quantidade de outputs.
O resultado da análise de eficiência para as despesas municipais da função ‘20. Serviços Gerais
Públicos’ revelou uma eficiência média de 55%, a mais baixa de entre as funções estudadas,
mas acima dos 50%. O resultado obtido da eficiência média obtida na referida permitiu constatar
que, teoricamente, seria possível reduzir, em média, 45% dos inputs (despesas municipais) sem
alterar a quantidade de outputs.
Angola has been consolidating its fiscal reform since 2014, introducing several changes. Considering the exposed and given the political and economic framework that the country is experiencing, an investigation into the allocation of municipal expenditures has become relevant to assess efficiency. The main objective of the study was to analyze the efficiency of municipal expenditures by functions through the application of the Data Envelopment Analysis (DEA) methodology, considering the period from 2013 to 2018. The object of analysis of the investigation focuses on three provinces of Angola, Benguela, Huíla and Luanda. To obtain data was chosen the documentary analysis of complementary data using different databases. With an average efficiency of 95%, in municipal expenses of the function ‘11. Health’, as the provinces of Benguela and Huíla had the best result. Concerning the province of Luanda, the technical efficiency obtained was 0.839. The average efficiency obtained allowed to conclude that, for the function ‘11. Health’, theoretically, it would be possible to reduce, on average, 5% of inputs (municipal expenses) without changing the amount of outputs. The result of the efficiency analysis for municipal expenses for function ‘20. General Public Services’ showed an average efficiency of 55%, the lowest of the functions studied, but above 50%. The result obtained from the average efficiency gained in that study showed that, theoretically, it would be possible to reduce, on average, 45% of inputs (municipal expenses) without changing the number of outputs.
Angola has been consolidating its fiscal reform since 2014, introducing several changes. Considering the exposed and given the political and economic framework that the country is experiencing, an investigation into the allocation of municipal expenditures has become relevant to assess efficiency. The main objective of the study was to analyze the efficiency of municipal expenditures by functions through the application of the Data Envelopment Analysis (DEA) methodology, considering the period from 2013 to 2018. The object of analysis of the investigation focuses on three provinces of Angola, Benguela, Huíla and Luanda. To obtain data was chosen the documentary analysis of complementary data using different databases. With an average efficiency of 95%, in municipal expenses of the function ‘11. Health’, as the provinces of Benguela and Huíla had the best result. Concerning the province of Luanda, the technical efficiency obtained was 0.839. The average efficiency obtained allowed to conclude that, for the function ‘11. Health’, theoretically, it would be possible to reduce, on average, 5% of inputs (municipal expenses) without changing the amount of outputs. The result of the efficiency analysis for municipal expenses for function ‘20. General Public Services’ showed an average efficiency of 55%, the lowest of the functions studied, but above 50%. The result obtained from the average efficiency gained in that study showed that, theoretically, it would be possible to reduce, on average, 45% of inputs (municipal expenses) without changing the number of outputs.
Description
Keywords
Eficiência Data envelopment analysis Despesas municipais Municípios Finanças locais Angola