O controle fiscal dos estados na federação brasileira: uma análise de indicadores fiscais após a Lei de Responsabilidade Fiscal (2002-2013)

• Autor(a) principal: Rezende, Aline Martins Ribeiro Tavares
• Data de Publicação: 2015
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Fundação João Pinheiro
• Texto Completo: http://repositorio.fjp.mg.gov.br/handle/tede/347
• topic: Finanças públicas; Responsabilidade fiscal; Dívida pública; Brasil; ADMINISTRACAO PUBLICA::CONTABILIDADE E FINANCAS PUBLICAS

This thesis carried out a study regarding the fiscal control of the states in the Brazilian federation. Its broader objective was to examine the relationship between states and the Union in Brazil, more specifically the period from 1964 to 2000, which was initially marked by intense performance of state governments within the public sector and subsequently characterized by context of strong fiscal constraints of subnational entities, reaching its peak with the approval of the Fiscal Responsibility Law (LRF) in the year 2000. The research was based on the analysis of various fiscal indicators on parameters set by the LRF, which adopted several expenditure limits for all federative levels and also established procedural guidelines on the processing of certain costs. Thus, we investigated the states' behavior during the period 2002-2013, using fiscal indicators of revenue, expenditure and public debt. The data examination showed that States had different behaviors, although as a whole, all trajectories tended to the compliance with the LRF indicators. It was also found that the new federal contours made in recent years in favor of broader action of States are directed to the new possibilities of contracting credit operations, which have taken advantage of the loosening of some of LRF's limits, and a relative change in the composition of state debt. The probable change in the state's performance profile, from expenses being supported exclusively by current revenues, to capital revenues that make up a significant portion of the funding, it turns once more to the state's rising indebtedness. This framework reinforces the characteristics of the federative model, considering its conflicting nature, especially in the relationship between states and Union, will always point to the renegotiation of the federal pact, institutionalizing these negotiations and enhancing its permanently covenant character.