Análise das relações entre a execução dos recursos vinculados e as eficiências técnicas municipais sob a ótica do federalismo fiscal

• Ano de defesa: 2023
• Autor(a) principal: Oliveira, Leandro Saraiva Dantas de
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Finanças e Contabilidade; Programa de Pós-Graduação em Ciências Contábeis; UFPB
• Palavras-chave em Português: Gestão pública municipal; Eficiência técnica; Federalismo fiscal; Educação - Saúde - Recursos vinculados; Assistência social; Municipal public management; Technical efficiency; Linked resources; Fiscal federalism; Education; Health; Social assistance; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/28627

In recent years, in Brazil, there has been a debate in the political sphere about the possibility of earmarking resources, even in priority areas such as education and health, on the grounds that they reduce the autonomy of municipal management and, consequently, cause inefficiency. However, little is known, empirically, about the effects of such resources on society's life, in particular, on the efficiency of municipal public management. Thus, this thesis aimed to analyze the relationship between the execution of earmarked resources and municipal technical efficiencies from the perspective of fiscal federalism, in the period from 2016 to 2020. The study sample is composed of 3,686 municipalities from 12 Brazilian states. By means of Data Envelopment Analysis (DEA) measurements of general efficiency and sectoral efficiencies in education, health and social assistance were carried out. In the second stage of the investigation, using different regression models, the relationship between the execution of earmarking resources and overall efficiency was investigated, as well as with sectoral efficiencies. The results showed that the execution of earmarking resources has a negative and significant relationship with the efficiency of education and social assistance. On the other hand, contrary to expectations, the results revealed that the execution of earmarking resources has no statistically significant relationship with overall efficiency and health. Control variables introduced in the models revealed significant effects on efficiency, such as the Gross Domestic Product (GDP) which positively affects general efficiency, health and social assistance; and the demographic density that negatively influences general efficiency and health, and positively influences the efficiency of social assistance.