The present research aimed to elucidate whether the outsourcing of legal services by
the municipal entities of Tocantins, in view of their low financial capacity and the lack
of obligation to create public offices, is a more economical solution for the Municipal
Executive Branch than the execution by public servants. The research, of a descriptive
nature, adopted a qualitative and quantitative approach, analyzed and systematized
the expenses with the outsourcing of legal services performed by the agencies that
made the Executive Branch of the municipalities of Tocantins, from the point of view of
economy, for the fiscal year 2021. The methodology used was based on mathematical
projections involving the salaries practiced in the Public Administration in comparison
with the amounts paid to the outsourced personnel. The result of the research
demonstrated that the outsourcing of legal activities was the rule in the institutions that
make up the Executive Branch of Tocantins and that, from the standpoint of the
Principle of Economicity, they were not economical, since there was an increase in
costs, if compared to the salaries paid to public servants.
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