Despesa com pessoal no setor público: análise das variáveis PIB, RCL e receitas tributárias em todos os estados brasileiros entre 2008 e 2016

• Autor(a) principal: Carvalho, Silvânia Castro de
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• dARK ID: ark:/83112/001300001h9mn
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/40269
• topic: Despesa com pessoal; Receita corrente líquida; Receita tributária; Produto interno bruto

In order to serve the public interest, Public Management must provide goods and services to its citizens, requiring human resources, generating personnel expenses, which can be impacted by several variables, such as state wealth, economic growth in the region, net current revenue and collection of tax revenues. This research aims to analyze the impact of the variables Gross Domestic Product, Net Current Revenue and tax revenue collection in compliance with the limits of personnel expenses of Brazilian States between 2008 and 2016. It is a descriptive research, through documentary research using of secondary data. The data were collected through the electronic websites of the Executive Branch of each state, the Brazilian Institute of Geography and Statistics and National Treasury Secretariat. Initially, a Shapiro-Wilk normality test was performed, analyzing it in its original scale. For the statistical comparisons, the confidence intervals and the Kendall test were used as well as the Box Plot of the% LRF per Dummy level and the Mann-Whitney U test. For the grouping of the behavior between the variables, we used the Constallation Plot, as a visual form to present the result of the Cluster analysis. The results show that some states have exceeded the limit of personnel expenses, demonstrating the absence of compliance with the FRL. The State of Rio de Janeiro increased personnel expenses, exceeding the total limit, with the exclusion of revenues from oil royalties and withdrawals from escrow deposits. In addition, it was verified that, among the variables studied, only net current revenue directly affects the volume of personnel expenses, while the proportion of tax revenue in relation to this expenditure is low and that states with a higher share of GDP reduce your personal expenses. It was also found that the expenditure with personnel increases in periods of economic retraction, which can be explained by the system of career progression, due to the vegetative growth of the leaf.