Abstract Using the Human Capital and Cognitive Resources theories, this study aimed to verify the influence of formal education in the management of municipalities in the brazilian southern region. For that, an econometric model was created for the analysis of the data, having as dependent variable the Fiscal Performance Index (FDI), formed by the Own Collection (OC) of each municipality divided by its respective Net Expenditure (NE), and as variable explanatory of the Degree of Education (DE) of each mayor elected in a scale of “Read and write” to “Higher education”, in addition to other important indexes as control variables. GDP and Population, in addition to the Mayor's Age, are all positively influencing the municipality's fiscal performance, albeit to a lesser degree. Another important point is the explanatory power of the model, with a R² of 0.2454, much higher than research involving the complex phenomenon of municipal performance. Since in Brazil the requirement to compete and take up elective positions is only to know how to read and write and knowing that education is an essential way for the development of any country, this article aims to increase knowledge about the subject with the intention of provoking voters to broaden their analysis on the candidates, pondering their qualities in the field of formal education. At the end, it was concluded that the educational level positively influences the FDI, indicating that in cities with managers with a higher education level, fiscal performance tends to be higher. Author Biographies André Sekunda Gallina, Universidade Estadual do Oeste do Paraná Universidade Estadual do Oeste do Paraná. Address: Rua Campos do Jordão, 106, Jardim Ipê | 85869-680 | Foz do Iguaçu/PR | Brazil. Arlos Eleodoro Seixas Risden Junior, Universidade Estadual do Oeste do Paraná Universidade Estadual do Oeste do Paraná. Address: Rua Aluísio Ferreira de Souza, 765 | Jardim Florença | 85867-295 | Foz do Iguaçu/PR | Brazil. Júlio César Ferreira, Universidade Vale dos Rios dos Sinos Universidade Vale dos Rios dos Sinos. Address: Rua Belarmino de Mendonça, 816| Centro | 85851-100 | Foz do Iguaçu/PR | Brazil. References Avellaneda, C. N. (2008). Municipal performance: does mayoral quality matter?. Journal of Public Administration Research and Theory, 19(2), 285-312. DOI: https://doi.org/10.1093/jopart/mun001
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