The research is a case study that aimed to analyze the current degree of economic and financial dependence of the mining activity, focusing on the majority of municipalities hosting major
projects in this industry in the state of Pará, in parallel with the Municipality of Itabira in the State of Minas Gerais. For this purpose, data collection was carried out from 2010 to 2022 on
the budget execution of these municipalities, identifying the triggering events and parameters that make up the revenue ecosystem, establishing the degree of commitment due to mineral
economic activity, and simultaneously measuring the allocation of resources through the evolution of current expenses. To this end, bibliographical research was used as a data
collection method, along with financial statements: annual balances, fiscal management reports (RGF), summary reports of budget execution (RREO), published on the transparency portal of
the municipalities, and on the Brazilian Public Sector Accounting and Fiscal Information System - SICONFI, on the website of the National Treasury Secretariat. The methodology is
characterized as quantitative because it addresses units with quantifiable variables to explain the variables that determine the formation of the budget base, and as descriptive since it
analyzes and describes the determining factors in the efficient or inefficient provision of revenue use. Through data investigation and analysis, it was possible to observe the high degree
of economic and financial dependence of all the municipalities analyzed. Itabira (MG) serves as an example of a critical situation, embedded in a scenario of submission to economic activity
and the beginning of total exhaustion of its mines. Among the municipalities in Pará, Parauapebas stands out as the oldest in activity in the state, with a high-risk status measured
through its political-administrative structure. Canaã dos Carajás follows, mainly supplied by the mineral economy, but to a lesser extent in terms of revenue commitment to ongoing
expenses, partly justified by the few years of operation of the last installed project (S11D).
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