Análise da sustentabilidade fiscal e de governança das capitais brasileira participantes da Iniciativa Cidades Emergentes e Sustentáveis (ICES)

Abstract

The main objective of this study was to carry out a multicriteria assessment of fiscal sustainability and governance in five Brazilian capitals that are members of the Emerging and Sustainable Cities Initiative (ICES). In order to achieve the proposal, the Multicriteria Decision Support Methodology (MCDA) was used through the MACBETH Method based on secondary data for the years 2014 and 2016, collected and published through the Citizen Monitoring Network. In view of the nature of the study, it is classified as being descriptive and with a predominantly quantitative approach. Theories that deal with urban sustainability, sustainable cities, Agenda 2030, fiscal sustainability, public governance, transparency and social participation were used as the theoretical basis. The results pointed to an evaluation below what is expected of average capitals as proposed by the model developed. So that none of the five capitals evaluated, in none of the two years evaluated, could be considered as being sustainable in terms of its fiscal and governance aspects.