Effects of Women's Political Leadership on the Tax Management of Matogrossenses Municipalities

Abstract

The aim of this study is to estimate the relationship of female political leadership in the fiscal management of the municipalities of Mato Grosso and firjan fiscal management indicators, as well as spending on health, education and investment, in the period from 2013 to 2018. The paper seeks to raise the discussion about the role of female political leadership in public management, regarding the observance of the application of social welfare resources through investments in education, safety and health, making it possible to observe, through the results of indicators, the effects of female management. Regarding the procedures for data analysis, the empirical methodology of Panel Data was used, with the intention of analyzing several sample units over the period from 2013 to 2018. The results showed a positive and significant percentage increase in education spending of 69%, health in 77% and investments 65%, reflecting an increase in the percentages of live births by 50% and reducing the percentage of feminicides by 5% in the municipalities observed with female political leadership management. The contribution of the present study is in the observation of female political leadership and its application in fiscal management, using as a tool a longitudinal panel with the regression methodology with panel data. The contribution in the social field lies in the discussion of women in public management and the evaluation of the application of resources through the survey of indicators, as well as their participation as political leadership.