Banca de DEFESA: JOHNATAN RAFAEL SANTANA DE BRITO

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
DISCENTE : JOHNATAN RAFAEL SANTANA DE BRITO
DATA : 21/08/2017
HORA: 14:30
LOCAL: NEPSA II
TÍTULO:

PUBLIC FINANCE AND FISCAL FEDERALISM: An analysis of the fiscal effectiveness of Brazilian municipalities.

PALAVRAS-CHAVES:

Federalism; Fiscal management; Autonomy; Effective fiscal imbalance; Fiscal effectiveness.

PÁGINAS: 171
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
RESUMO:

Studies on Brazilian fiscal federalism have disregarded the effect of intergovernmental transfers on the fiscal management of municipalities. Moreover, the concept of effectiveness, that is, the capacity to produce positive results, is not properly investigated in the context of the fiscal management of subnational government. This thesis seeks to present an alternative vision to the analysis of fiscal management based on the verification of the levels of fiscal effectiveness of municipalities, by means of the analysis of budgetary autonomy and effective fiscal imbalance observed in local governments. This analysis considers the fundamental aspects of the federative arrangement and the effects caused by the flypaper effect and the phenomenon of fiscal illusion, intrinsic to the model. The research question that guides the development of this study is: are there differences in fiscal effectiveness among municipalities with similar socioeconomic and budgetary characteristics? If so, what are the consequences of these differences in the fiscal management of local governments? The hypothesis of this work is that fiscal management presents problems due to imbalance observed and the low level of autonomy from the budgetary point of view, considering the relation between tax revenues and total revenues. These aspects behave differently in each municipality, resulting in varying levels of fiscal effectiveness. In order to observe these questions, a Coefficient was constructed that behaves as a managerial parameter that identifies the level of effectiveness of the fiscal management of the smallest sphere of government (Fiscal Effectiveness Coefficient of Municipalities - CEFM). In addition to the budgetary variables, we considered some socioeconomic characteristics of the municipalities and applied a cluster analysis in order to group the similar municipalities and to observe, later, the changes in the clusters caused by the inclusion of the fiscal management parameter. Succinctly, it was verified that the level of autonomy and the size of the fiscal imbalance affect the administration of resources and the allocation decisions, and that there are different levels of effectiveness in the fiscal management of Brazilian municipalities.

 

MEMBROS DA BANCA:
Presidente - 1754953 - HIRONOBU SANO
Externo à Instituição - LUIZ ANTÔNIO ABRANTES - UFV
Interno - 349728 - MARIA ARLETE DUARTE DE ARAUJO
Externo ao Programa - 1750458 - THIAGO FERREIRA DIAS
Externo à Instituição - ÍTALO FITTIPALDI - UFPB