O impacto do Programa Nacional de Apoio à Gestão Administrativa e Fiscal dos Municípios Brasileiros (PNAFM) na eficiência fiscal das prefeituras

• Autor(a) principal: Pereira, José Wilas
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UFPB
• Texto Completo: https://repositorio.ufpb.br/jspui/handle/123456789/13539
• topic: Eficiência fiscal; Avaliação de impacto; PNAFM e municípios; Fiscal efficiency; Impact assessment; PNAFM and municipalities; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA

The institutional arrangement resulting from the Federal Constitution of 1988 establishes a new basis for the Brazilian federal system by profoundly altering intergovernmental relations. States and municipalities have gained centrality in the decision-making process on public policies with the transfer of resources and responsibilities on the provision of most basic services, something that requires entities, among other capacities, fiscal conditions for the implementation of interventions. Several efforts were made to increase the fiscal performance of Brazilian municipalities. The most recent attempt concerns the creation of the National Support Program for the Administrative and Fiscal Management of Brazilian Municipalities - PNAFM, which seeks to help municipal administrations raise the management standard through financial incentives. Given this framework, it is opportune to analyze the possible impact of the program on the target audience. It should be noted at this point that, in a context of scarce resources and steady growth in demand for quality public services, assessing the impact of public policies and / or programs becomes a first-rate need to ensure continued investment and promote reformulation of inefficient and ineffective actions. Guided by the idea of balance between revenues and expenses and taking the operational result of the financial year as a proxy for fiscal efficiency, the present research sought, through the "difference in difference" method, to investigate the impact of this action on participating in the program. It was observed at the end that the PNAFM had low adherence, with only 11% of the initial expectation reached, which suggests deficiencies in the formulation of the program and low capillarity of public policy. In addition, the per capita operating deficit grew in municipalities at levels above 70% in the comparison between 2001 and 2012, reducing the capacity of meeting the social demands by the local public power. Finally, with a result of only 0.30 difference between the control and treatment groups differences after the program implementation, the hypothesis that the PNAFM produced positive results on the adherent municipalities does not find statistical support in the data. On the contrary, the data allow us to infer with a 99% probability of success that the participation in the NAPPM did not contribute to the improvement of the fiscal performance of the municipalities.