Determinantes ao resultado primário e à necessidade de financiamento do setor público: análise dos estados e Distrito Federal de 2000 à 2019

• Ano de defesa: 2021
• Autor(a) principal: Donaduzzi, Géderson
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Santa Maria; Brasil; Administração Pública; UFSM; Programa de Pós-Graduação em Administração Pública; Centro de Ciências Sociais e Humanas
• Palavras-chave em Português: Resultado primário; Necessidade de financiamento do setor público; Despesa total com pessoal; Primary result; Public sector financing need; Total personnel expenses; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA
• Link de acesso: http://repositorio.ufsm.br/handle/1/22732

The limitations in the provision of public services and the high tax burden have generated dissatisfaction in society, which is a client and the main funder of the public sector. In this context, excessive indebtedness levels aggravate the situation and reduce the efficiency in the use of resources, which are impacted by the costs of debt servicing. Given this scenario, it stimulated the search for the determinants of the Primary Result (RP) and the Public Sector Financing Need (NFSP) of the states and the Federal District for the period 2000 to 2019. With a quantitative approach, descriptive and multivariate statistics were used parametric and non-parametric. Data were collected from government websites available on the Web. With Panel model estimates, it was found that six were the determinants of PR. With a negative relation, there were four, the Total Personnel Expense (-0.63), the Capital Expenditure (-0.39), the Elderly Dependency Ratio (-20.70) and the Current Expense deducted from DTP (- 0.47). With a positive relation there were two, the Gross Domestic Product (11.81) and the Current Revenue (0.47). To NFSP, there were two determinants. With a negative relation to Current Revenue (-0.26), and with a positive relation to Total Personnel Expenditure (0.29). Using descriptive statistics, there was an aggregate average primary surplus of R$198.94 and an aggregate average nominal deficit of R$128.35. As for compliance with the DTP limits in the 540 observations, in 207 (38.3%) the maximum limit was exceeded, and in 308 (57%) there was violation in at least one of the limits (alert, prudential or maximum). Through Data Envelopment Analysis (DEA), the average relative efficiency ranking of the Brazilian regions indicates the Southeast in 1st (0.68), followed by the Northeast 2nd (0.64), South 3rd (0.60), Midwest 4th (0.48) and North 5th (0.43). It is concluded that there is a need for fiscal policies that observe the levels of indebtedness, the legal definitions of responsible fiscal management and the necessary levels of efficiency to meet social concerns, given the budgetary constraints. The government programs expressed by the constitutional instruments PPA, LDO and LOA need to combat obstacles to growth and development, without raising the levels of indebtedness to excessive levels, aiming at responsible and transparent fiscal management, converging government objectives with well-being social and fiscal balance.