O impacto do fundo de participação dos estados nas finanças estaduais no período de 1986 a 2007

• Ano de defesa: 2009
• Autor(a) principal: Varejão, Silvia Buzzone de Souza
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Espírito Santo; BR; Mestrado em Economia; Centro de Ciências Jurídicas e Econômicas; UFES; Programa de Pós-Graduação em Economia
• Palavras-chave em Português: Finanças públicas; Federalismo; Fundo de participação dos estados; Teoria Econômica; 330
• Link de acesso: http://repositorio.ufes.br/handle/10/5996

This work studies the resources distribution of resources from the States Participation Fund (FPE) and the effect of the fund in the revenue of the states. It examines the theories of fiscal federalism in Tiebout (1956), Oates (1972, 1981, 1999) and Stiglitz (1999) and how is the evolution of Brazilian fiscal federalism. It also discusses the effects of Complementary Law nº 62, 1989, which stabilized the individual coefficients from the FPE. Thus, the allocation of transfers resources was evaluated for three periods: the end of the 1980 s, when the FPE coefficients were variable, in the 1990s, and in the period from 2000 to 2007. This analysis revealed distortions in the partition of funds resources among the states, as gains in revenue in Acre, Amapá, Roraima and Tocantins, and loss of revenue in Piauí, Maranhão, Minas Gerais and Paraná. In order to verify whether the FPE would be distributed more efficiently, it recalculated the rates of participation of each state based on criteria which operated until 1989. Finally, the effect of FPE on state finances was measured by means of panel data and pooled OLS with dummies. As a result, the fund itself discourage the collection of federal entity.