Banca de QUALIFICAÇÃO: FELIPE HENRIQUE DA SILVA SANTANA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : FELIPE HENRIQUE DA SILVA SANTANA
DATE: 26/07/2024
TIME: 14:00
LOCAL: https://meet.google.com/onq-mkhs-rht
TITLE:

ANALYSIS OF POLITICAL CYCLES IN BRAZILIAN STATES AND THEIR EFFECTS ON STATE GOVERNMENT CURRENT REVENUE 2000-2022

KEY WORDS:

Budgetary Political Cycles; Party Ideology; Current Revenue.

PAGES: 60
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study investigates the relationship between political cycles, party ideology, and the collection of own current revenues in Brazilian states from 2000 to 2022. The focus of the study is to examine whether revenue collection is influenced by election years, opportunistic political cycles, and different ideological orientations. The methodology includes a panel data analysis to explore the revenue dynamics of the states when subject to cyclical variations in political ideologies regarding their governance. The econometric models used are fixed and random effects, with robustness tests such as the F-test, Breusch-Pagan, and Hausman test to determine model adequacy. The coefficients of the ideological variables remain significant even after controlling for GDP. Additional heteroskedasticity and serial correlation tests were conducted, adjusting the models for robustness. The results indicate that revenue collection is not influenced by election years but by party ideology. Left-wing governments show a greater increase in revenue compared to right-wing ones. Additionally, the research shows that between 2000 and 2022, revenue collection was not influenced by election years but by party ideology, with states governed by left-wing parties increasing their current revenues by around 35%, compared to an increase of approximately 26% in right-wing states. Overall, this work contributes to the knowledge of autonomous and efficient fiscal management of Brazilian states, offering an empirical basis for the formulation of fiscal policies.

COMMITTEE MEMBERS:
Presidente - 1543333 - ANDERSON LUIZ REZENDE MOL
Interno - 3297036 - LUIS MANUEL ESTEVES DA ROCHA VIEIRA
Externo à Instituição - MATEUS ALEXANDRE COSTA DOS SANTOS - UFPB