Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2018-05-11T20:24:51Z No. of bitstreams: 1 2017 - Karine de Souza Vargas.pdf: 2848721 bytes, checksum: 692f8f02dd48bc377de2ed0206ea9a36 (MD5) / Made available in DSpace on 2018-05-11T20:24:51Z (GMT). No. of bitstreams: 1 2017 - Karine de Souza Vargas.pdf: 2848721 bytes, checksum: 692f8f02dd48bc377de2ed0206ea9a36 (MD5) Previous issue date: 2017-07-13 / The main objective of this work is to analyze the evolution of the public finances of the State of Rio de Janeiro to understand the aspects that triggered the public calamity in the area of financial administration presented by the governor Francisco Dornelles through Decree No. 45,692 on June 17, 2016 and endorsed by the Legislative Assembly of the State of Rio de Janeiro by virtue of Law No. 7,483 of November 8, 2016, in order to evaluate the impact of this crisis on the development of this entity of the Federation. This study will emphasize the revenue collection trajectory, mainly from petroleum royalties and taxes, and the impact of revenue waivers as a "possible factor" of income and employment generation for the state of Rio de Janeiro. The construction of the imbalance of the State accounts is pointed out by the Treasury Department as a problem in the collection of revenue mainly due to the fall in the price of the Barrel of Oil and the Tax on the Circulation of Goods and Services due to the slowdown of the economy, the growth Inflation and interest rates established by the Monetary Policy Committee. However, one has to question whether these are the only factors that aggravated the cash deficit in the State of Rio de Janeiro. It is worth highlighting the growth of internal and external indebtedness for the realization of numerous investment projects in the areas of infrastructure and transportation. / O objetivo principal deste trabalho ? analisar a evolu??o das finan?as p?blicas do Estado do Rio de Janeiro para entender os aspectos que desencadearam a calamidade p?blica, no ?mbito da administra??o financeira, apresentado pelo governador Francisco Dornelles por meio do Decreto N? 45.692 em 17 de Junho de 2016 e referendado pela Assembleia Legislativa do Estado do Rio de Janeiro em virtude da Lei N? 7.483 de 8 de Novembro de 2016, para assim avaliar o impacto desta crise sobre o desenvolvimento deste ente da Federa??o. Nesse estudo ser? enfatizada a trajet?ria de arrecada??o de receita, principalmente a advinda de Royalties do Petr?leo e de Impostos, e o impacto das ren?ncias de receitas como ?poss?vel fator? de gera??o de renda e emprego para o Estado do Rio de Janeiro. A constru??o do desequil?brio das contas do Estado ? apontada pela Secretaria de Fazenda como uma problem?tica na arrecada??o da receita principalmente por conta da queda do pre?o do Barril do Petr?leo e do Imposto sobre Circula??o de Mercadorias e Servi?os em virtude da desacelera??o da economia, do crescimento da infla??o e da taxa de juros estabelecidos pelo Comit? de Pol?tica Monet?ria. No entanto, h? de se questionar se estes s?o os ?nicos fatores que agravaram o d?ficit no caixa do Estado do Rio de Janeiro. Vale destaque o crescimento do endividamento interno e externo para a realiza??o de in?meros projetos de investimentos nas ?reas de infraestrutura e de transporte.

The United States suffered a severe financial crisis in September of 2008, the effects of which are still strongly reverberating throughout the national economy and the finances of American government. While the financial downturn greatly exacerbated the nation's immediate fiscal stress, government policies have played a large role in the longer-term economic challenges. The buildup of financial insecurity for individuals and businesses since the 1970s, brought to painfully emphatic clarity by the 2008 financial crash, has citizens of all political persuasions deeply concerned about the future of the Republic. This thesis attempts to explain the historical context which is indispensable to understanding the significance of our current fiscal challenges. In doing so, we come to the conclusion that rising entitlement spending, coupled with severe problems within the nation's tax system, have become the primary drivers of the significant fiscal stress that is building. I argue that the most immediately viable option for reversing this trend, in a way that supports economic opportunity for all, is to implement fundamental tax reform to lift the current system's burdens of complication, inefficiency, and inequity off the shoulders of American taxpayers and businesses. / Master of Public and International Affairs

Molti studi hanno evidenziato come le riforme legate al NPM abbiano favorito l’adozione di logiche di mercato nelle amministrazioni pubbliche, basate sul rafforzamento dell’efficienza e dell’efficacia, e l’introduzione di innovazioni manageriali nell’erogazione dei servizi pubblici. In ciò, i meccanismi contabili pubblici hanno giocato un ruolo importante. Alcuni hanno enfatizzato che sono poche le evidenze sulla relazione tra logiche di NPM e maggiore performance, sottolineando che l’efficienza e l’orientamento ai risultati non sono sufficienti a evitare le conseguenze di shock. Altri affermano che le recenti misure di austerity hanno portato ad un rinnovato interesse sia in approcci di tipo privatistico, che a logiche neo-weberiane, ma sono anche emersi nuovi paradigmi. Date queste considerazioni, la mia ricerca mira a contribuire (i) alla letteratura di pubblica amministrazione e a quella di financial management investigando come le risposte organizzative a eventi negativi sono legate alle precedenti strategie finanziarie e condizioni e capacità organizzative, e come la resilienza organizzativa sia influenzata da condizioni interne ed esterne; (ii) alla letteratura di public sector accounting, esplorando come l’accounting inficia sulle relazioni tra stato ed enti locali nell’ambito delle politiche di austerity, e le relative conseguenze su come i servizi pubblici sono organizzati, erogati e a chi. / Many studies have emphasized how NPM reforms have led to the adoption of market logics within public sector organizations, based on enhancing efficiency and effectiveness, and to the introduction of managerial innovations to public service delivery. In this, public accounting mechanisms have played a relevant role. Some have emphasized that there are scant evidences of the relation between NPM logics and increased performance, with “efficiency” and “result-orientation” being not sufficient to avoid the consequences of shocks. Others claim that the recent austerity measures has led to a renewed interest on both private-like approaches and neo-weberian logics, but also to the emergence of post-NPM paradigms. Based on these considerations, my research aims (i) to contribute to public administration and public sector financial management literature by investigating how organizational responses to negative events are rooted in past financial strategies and organizational conditions and capacities, and how organizational resilience is affected both by internal and external conditions; (ii) to contribute to public sector accounting literature by exploring how accounting is implicated in the (re)shaping of the relationship between central and local governments under the emergence of austerity policies, and how this affects how public services are organized, provided, and to whom.