Assessment of Public Environmental Expenditure Planning and its Determinants in the Context of Tocantins State

Objective: This study aims to identify and analyze programs, goals, and actions focused on sustainability in the budgetary planning of municipalities in the state of Tocantins from 2022 to 2025, relating this planning to the local demographic and economic profile. Theoretical Framework: This section presents the core concepts underpinning the research, focusing on sustainability in the public sector and budgetary planning. Emphasis is placed on the responsibility of public organizations in integrating economic, social, and environmental dimensions and their dual role as service providers and regulators for sustainable development. Method: A quantitative, descriptive, and exploratory approach was adopted, analyzing the Multi-Year Plans (PPAs) of 139 municipalities in Tocantins, obtained through Transparency Portals. Statistical analysis employed quantile regression using the JASP software, considering variables such as population, GDP, and territorial area. Results and Discussion: Spearman correlations indicated positive associations between expenditures and population (rho=0.44) and GDP (rho=0.45), with a negative effect for area. Quantile regression confirmed the significant influence of population and GDP, aligning with findings by Broietti et al. (2018) and Paris et al. (2023), though diverging regarding territorial area. Research Implications: The results provide insights for municipal managers to enhance budgetary allocations, promoting regional equity and alignment with Sustainable Development Goals (SDGs 11 and 13). They contribute to public policies mitigating environmental impacts in the Legal Amazon, influencing sustainable governance practices. Originality/Value: This research fills a gap in the literature by focusing on Tocantins, an underrepresented region in studies on environmental expenditures, offering an integrated analysis of budgetary planning, socioeconomic variables, and regional inequalities.