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National and International research studies often relate fiscal transparency to political, socio-economic and fiscal variables. Therefore, this study seeks to analyze how budget execution (revenues and expenses) influence active fiscal transparency in municipalities in the state of Paraiba. Thus, Focco-PB (Forum on Fighting Corruption Paraiba) reports were analyzed, with a view to identifying the Active Fiscal Transparency Index in Paraiba’s municipalities in relation to this study’s dependent variable. Subsequently, independent variables were collected (intergovernmental transfer revenue, individual per capita revenue, spending on human resources, education and health) in the TCE / PB database. Initially, a Pearson correlation test was performed and later an analysis of panel data with a fixed effect. Furthermore, descriptive analyses of the dependent variables in relation to data for the years 2013, 2014 and 2015 were conducted. The results suggest that Income from Transfers and Health Expenditure reflected a negative relation with respect to the Active Fiscal Transparency Index whilst (ITFA) Individual Income Per Capita and Spending on Human Resources indicate a positive relation. As proposed in this study, it can be concluded that most of the variables studied and which make up budgetary structure impact on the Active Fiscal Transparency Index in Paraiba’s municipalities.

National and International research studies often relate fiscal transparency to political, socio-economic and fiscal variables. Therefore, this study seeks to analyze how budget execution (revenues and expenses) influence active fiscal transparency in municipalities in the state of Paraiba. Thus, Focco-PB (Forum on Fighting Corruption Paraíba) reports were analyzed, with a view to identifying the Active Fiscal Transparency Index in Paraíba’s municipalities in relation to this study’s dependent variable. Subsequently, independent variables were collected (intergovernmental transfer revenue, individual per capita revenue, spending on human resources, education and health) in the TCE / PB database. Initially, a Pearson correlation test was performed and later an analysis of panel data with a fixed effect. Furthermore, descriptive analyses of the dependent variables in relation to data for the years 2013, 2014 and 2015 were conducted. The results suggest that Income from Transfers and Health Expenditure reflected a negative relation with respect to the Active Fiscal Transparency Index whilst (ITFA) Individual Income Per Capita and Spending on Human Resources indicate a positive relation. As proposed in this study, it can be concluded that most of the variables studied and which make up budgetary structure impact on the Active Fiscal Transparency Index in Paraíba’s municipalities., Pesquisas nacionais e internacionais relacionam o nível de transparência fiscal as variáveis: políticas, socioeconômicas e fiscais. Assim, o objetivo deste estudo foi analisar de que forma a execução orçamentária (receitas e gastos) influenciam a transparência fiscal ativa nos municípios do Estado da Paraíba. Dessa forma, foram analisados os relatórios do FOCCO-PB (Fórum de Combate à Corrupção da Paraíba), identificando o Índice de Transparência Fiscal Ativa dos municípios paraibanos, considerado a variável dependente do estudo. Subsequentemente, foram coletadas as variáveis independentes (Receitas de Transferência, Receita Própria per capta, Gastos com Pessoal, Saúde e Educação) na base de dados do TCE/PB. Inicialmente, foi realizado um teste de correlação de Pearson e, posteriormente, uma análise de dados em painéis. Além disso, foram efetuadas análises descritivas das variáveis, sendo analisados os anos de 2013, 2014 e 2015. Os resultados sugerem que as Receitas de Transferências e os Gastos com Saúde apresentam uma relação negativa com o Índice de Transparência Fiscal Ativa, enquanto a Receita Própria per capta e o Gasto com Pessoal indicam uma relação positiva. Os Gastos com Educação não se mostraram estatisticamente significantes. Conclui-se que conforme suposto na pesquisa, a maior parte das variáveis estudadas que compõem a estrutura orçamentária impactam o Índice de Transparência Fiscal Ativa (ITFA) dos municípios paraibanos.