Made available in DSpace on 2017-07-10T16:32:29Z (GMT). No. of bitstreams: 1 Melaine Roberta.pdf: 1199795 bytes, checksum: 3832d3ab84b010d226511e86fdf87f90 (MD5) Previous issue date: 2015-11-26 / This thesis aims to analyze the public expenditure efficiency as a development promoter. The research focuses on the Southeast region in Parana from 2006 to 2012. As methodological tool, the research used data envelopment analysis (DEA), comprised of 15 study variables (4 inputs and 11 products), product oriented and with constant returns to scale (CRS). The results show that from the 42 municipalities researched, 3 were efficient in the long term analized (7.15%), 32 others obtained weak inefficiency degree and, 7 municipalities showed moderate inefficiency, suggesting that to be 100% efficient, besides offering more products (goods and public services) the municipalities could have decreased expenditures. It's also noticeable that the efficiency does not depend on the amount of financial resources applied, but good practices in management. The management interest areas (Education, Working and Health) concentrate the major volume of allocated resources with the minor waste percentage and, that the proximity of public management and civil society provided by the size of the municipalities favors the efficiency in public expenditure. Thus, while development agent, the State must try to stop the regressive effects (Social inequality; Migration of manpower, capital, goods and services) and provide boosting effects (Infrastructure offering; Education; Health and Work) for development. In a limited resource environment and increasing demand, the inefficiency in public expenditure has shown itself as a limiting factor in development. / Essa dissertação tem por objetivo analisar a eficiência dos gastos públicos na promoção do desempenho de indicadores do desenvolvimento dos municípios da região Sudoeste do Paraná entre 2006 e 2012. Como instrumento metodológico, a pesquisa utilizou a análise envoltória de dados (DEA), composta por quinze variáveis de estudo (quatro insumos e onze produtos), orientada ao produto e com retorno constante de escala (CCR). Os resultados demonstram que dos 42 municípios pesquisados, três demonstraram-se eficientes ao longo do período analisado (7,15%), outros 32 obtiveram grau de ineficiência fraca (76,19%) e, sete municípios apresentaram ineficiência moderada (16,66%), sugerindo que para serem 100% eficiente, além de ofertar mais produtos (bens e serviços públicos) os municípios poderiam ter reduzido os gastos. Nota-se também que a eficiência independe do volume de recursos financeiros aplicados, mas das boas práticas realizadas nas áreas de interesse da gestão (Educação, Trabalho e Saúde) concentram o maior volume de recursos alocados com o menor percentual de desperdício e, que a proximidade entre gestão púbica e sociedade civil propiciada pelo porte dos municípios, favorece a eficiência nos gastos públicos. Assim, enquanto agente de desenvolvimento, o Estado deve buscar interromper os efeitos regressivos (Desigualdade social; Migração de mão de obra, capital, bens e serviços) e propiciar efeitos propulsores (Oferta de infraestrutura; Educação; Saúde e Trabalho) ao desenvolvimento. Em um ambiente de recursos limitados e demandas crescentes, a ineficiência nos gastos públicos têm se mostrado fator limitante do desenvolvimento.

Getúlio Vargas foi um dos principais governantes brasileiros a ser denominado de populista, inclusive pela literatura acadêmica, embora mais com foco na área política do que por suas ações no campo da economia. A hipótese do trabalho, confirmada pela pesquisa, é que a política econômica praticada pelo Governo Vargas, durante o Estado Novo, não apresentou circunstâncias previstas nos modelos de populismo econômico. Para tanto, a investigação consubstanciou-se na análise de discursos realizados por Getúlio Vargas e pelo seu Ministro da Fazenda, Artur de Souza Costa, e na verificação da caracterização dos resultados de suas medidas na economia, especialmente os relacionados às finanças públicas e à taxa de inflação. Em termos gerais, tanto as possíveis convicções interpretadas nos discursos, quanto a observação do desempenho dos dados quantitativos, alguns influenciados pela conjuntura econômica internacional restritiva, acarretada pela Segunda Guerra Mundial, demonstraram que não há evidências que possibilitem afirmar que, devido aos últimos oito anos de seu primeiro governo, Getúlio Vargas possa ser chamado de populista por conta das peculiaridades de sua política econômica. / Getúlio Vargas was one of the main Brazilian rulers to be called populist, including in academic literature, although with more of a focus on his role in politics than for his actions in the field of economics. The hypothesis of the work, confirmed by the research, is that the economic policy practised by the Vargas Government, during the New State, did not produce the circumstances predicted in the models of economic populism. The investigation was based on the analysis of speeches made by Getúlio Vargas and his Finance Minister, Artur de Souza Costa, and on the verification of the characterisation of the results of his economic measures, especially those related to public finances and rates of inflation and exchange. In general terms, the possible convictions interpreted in the speeches and the observation of the quantitative data performance, some influenced by the restrictive international economic situation caused by the Second World War, showed that there is no evidence making it possible to state that, due to the last eight years of his first government, Getúlio Vargas could be called populist because of the peculiarities of his economic policy.

Getúlio Vargas foi um dos principais governantes brasileiros a ser denominado de populista, inclusive pela literatura acadêmica, embora mais com foco na área política do que por suas ações no campo da economia. A hipótese do trabalho, confirmada pela pesquisa, é que a política econômica praticada pelo Governo Vargas, durante o Estado Novo, não apresentou circunstâncias previstas nos modelos de populismo econômico. Para tanto, a investigação consubstanciou-se na análise de discursos realizados por Getúlio Vargas e pelo seu Ministro da Fazenda, Artur de Souza Costa, e na verificação da caracterização dos resultados de suas medidas na economia, especialmente os relacionados às finanças públicas e à taxa de inflação. Em termos gerais, tanto as possíveis convicções interpretadas nos discursos, quanto a observação do desempenho dos dados quantitativos, alguns influenciados pela conjuntura econômica internacional restritiva, acarretada pela Segunda Guerra Mundial, demonstraram que não há evidências que possibilitem afirmar que, devido aos últimos oito anos de seu primeiro governo, Getúlio Vargas possa ser chamado de populista por conta das peculiaridades de sua política econômica. / Getúlio Vargas was one of the main Brazilian rulers to be called populist, including in academic literature, although with more of a focus on his role in politics than for his actions in the field of economics. The hypothesis of the work, confirmed by the research, is that the economic policy practised by the Vargas Government, during the New State, did not produce the circumstances predicted in the models of economic populism. The investigation was based on the analysis of speeches made by Getúlio Vargas and his Finance Minister, Artur de Souza Costa, and on the verification of the characterisation of the results of his economic measures, especially those related to public finances and rates of inflation and exchange. In general terms, the possible convictions interpreted in the speeches and the observation of the quantitative data performance, some influenced by the restrictive international economic situation caused by the Second World War, showed that there is no evidence making it possible to state that, due to the last eight years of his first government, Getúlio Vargas could be called populist because of the peculiarities of his economic policy.

Submitted by Marlene Santos (marlene.bc.ufg@gmail.com) on 2016-09-09T14:31:10Z No. of bitstreams: 2 Dissertação - Daniela Vieira de Oliveira - 2016.pdf: 1510275 bytes, checksum: 679036a6f09af67bf9c77fda52973e59 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-09-09T14:35:00Z (GMT) No. of bitstreams: 2 Dissertação - Daniela Vieira de Oliveira - 2016.pdf: 1510275 bytes, checksum: 679036a6f09af67bf9c77fda52973e59 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-09-09T14:35:00Z (GMT). No. of bitstreams: 2 Dissertação - Daniela Vieira de Oliveira - 2016.pdf: 1510275 bytes, checksum: 679036a6f09af67bf9c77fda52973e59 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-31 / Fundação de Amparo à Pesquisa do Estado de Goiás - FAPEG / This study analyzes the relationship between municipal spending on education and average educational performance of municipal schools students in Goiás. The analize evaluate how the municipal public spending on primary education per student influences the average scores of municipalities in Prova Brazil in Portuguese and Mathematics. This study use 4th series / 5th year of Goiás municipal public schools datas, among 25% of municipalities with the worst result and 25% of municipalities with best results, using methods of quantile regressions for 2007, 2009 2011 and 2013. The model of quantile regression estimated’s results indicates that the expenditure per student has a positive and significant impact on municipal average scores in all quantiles for both grades, in Portuguese and Mathematics, for municipal schools in Goiás. Moreover, it’s observed that municipalities that have better average (quantile 0.50 and 0.75), positive influence of spending per student tends to be higher. It is noteworthy that the group with 25% better grades has the highest number of municipalities with expenses for students above the state average and Municipal Human Development Index (HDI), literacy rate and GDP per capita above rates presented to state in both disciplines. / O presente trabalho investiga a relação entre gastos públicos municipais em educação e o desempenho escolar médio da rede municipal de ensino goiana. Tal análise é realizada avaliando o quanto os gastos públicos municipais em educação fundamental por aluno influenciam as notas médias dos municípios na Prova Brasil em Língua Portuguesa e em Matemática. São utilizados os dados da Prova a 4º série/5º ano da rede pública municipal goiana, dentre os 25% dos municípios com pior resultado e os 25% dos municípios com melhor resultado, por meio do uso dos métodos de Regressões Quantílicas para os anos 2007, 2009, 2011 e 2013. Os resultados encontrados para o modelo de Regressão Quantílica estimado apontam que o gasto por aluno tem impacto positivo e significativo nas notas médias municipais em todos os quantis tanto para as notas em Língua Portuguesa, quanto para Matemática da rede municipal de ensino fundamental goiana. Além disso, é observado que, nos municípios que apresentam melhores médias (quantil 0,50 e 0,75), a influência positiva do gasto por aluno tende a ser maior. Ressalta-se ainda que, o grupo com as 25% melhores notas apresenta a maior quantidade de municípios com Gastos por alunos acima da média estadual e Índice de Desenvolvimento Humano Municipal (IDH-M), Taxa de Alfabetização e PIB per capita acima dos índices apresentados para o Estado em ambos os anos e disciplinas.

The thesis "Methodological context of evaluating the impact of the soft interventions from the EU Structural Funds: the application on the Operational Programme Human Resources and Employment" deals with the public expenditure programs as a tool for economic and regional policy. In connection with objective of this thesis, which is to evaluate the impact of soft interventions from OP HRE on the selected target groups, the thesis is focused on issues and experience with the evaluation of public expenditure programs in the Czech Republic. The actual evaluation of the impacts of the soft interventions from the OP HRE is made from two viewpoints microeconomic and macroeconomic. Based on the analysis there are identified the problems of evaluating the impact of the intervention on the target groups as well as their possible solutions.

The adoption of Blockchain technology looks promising in many areas. However, it is still a relatively new area of research, and implementations are not entirely free of challenges. This study focuses on the potential benefits of blockchain adoption in the public sector, with the potential to enhance democratic processes. Blockchain technology is, by design, apt at managing several significant challenges regarding communication and security in digital networks. This includes maintaining data integrity, enhancing security and privacy, and to mitigate fraud and manipulation. Possible issues that might arise when applied to the public sector is regarding law and regulation compliance. To cover the current state of the field, an exploratory literature review has been conducted. Among the results are several interesting blockchain projects around the world with emphasis on civic dialogue. Studying possible network architectures it appears that Hyperledger Fabric is the most prominent when it comes to implementations in the public sector. Based on this study, and on input from experts within the field, a proposed model that could be implemented and tested on a smaller scale is presented. The purpose is to record and track expenditures on public sector projects and make them available to the public. / Antagandet av Blockchain-teknik ser lovande ut på många områden. Det är dock fortfarande ett relativt nytt forskningsområde, och implementeringar är inte helt fria från utmaningar. Denna studie fokuserar på de potentiella fördelarna med blockchain-tillämpningar i den offentliga sektorn, och dess potential att förbättra demokratiska processer. Blockchain-tekniken är designad för att hantera flera viktiga utmaningar när det gäller kommunikation och säkerhet i digitala nätverk. Detta inkluderar upprätthållande av dataintegritet, förbättrad säkerhet och integritet för att minska risken för bedrägerier och manipulation. Möjliga problem som kan uppstå när de tillämpas på den offentliga sektorn handlar om efterlevnad av lagar och förordningar. För att täcka fältets nuvarande tillstånd har en undersökande litteraturstudie genomförts. Bland resultaten finns flera intressanta blockchain-projekt runt om i världen med tonvikt på medborgardialog. När man studerar möjliga nätverksarkitekturer verkar det som att Hyperledger Fabric är den mest framträdande när det gäller implementeringar i den offentliga sektorn. Baserat på denna studie och på input från experter inom området presenteras en föreslagen modell som kan implementeras och testas i mindre skala. Syftet är att registrera och spåra utgifter för projekt inom den offentliga sektorn och göra dem tillgängliga för allmänheten.

La modalidad de Asociación o Participación Público-Privada (PPP) en educación ha surgido ante la necesidad del Estado de atender el crecimiento de la demanda de acceso escolar y el desafío de aprovechar los recursos y las experiencias exitosas de los operadores privados para contribuir al logro del cuarto de los Objetivos de Desarrollo Sostenible (ODS) de las Naciones Unidas: garantizar una educación inclusiva, de calidad, promoviendo oportunidades de aprendizaje durante toda la vida. Así, la gestión de las instituciones educativas (IE) incluye no solo los aspectos pedagógicos, sino también los institucionales, administrativos y comunitarios que esta investigación aborda. Esta tesis describe un Estado, como el peruano, con limitaciones, tanto de recursos económicos como de gestión humana, para cumplir con su objetivo de brindar educación de calidad con una cobertura universal. Asimismo, los Barrios Urbano-Marginales (BUM) de Lima se presentan, debido a su crecimiento demográfico explosivo, condiciones de pobreza, deficiente infraestructura y bajo acceso a la educación, como un caso que invita a plantear modelos innovadores de intervención para el Estado, que podrían hacer factible la provisión de un servicio público educativo de calidad, inclusivo y sostenible, a partir de la participación privada, para un grupo objetivo que, por naturaleza, se encuentra menos favorecido. De este modo, el objetivo de esta investigación consiste en proponer, a partir de experiencias de PPP exitosas y el análisis de los actores, sus principales motivaciones y la realidad y contexto locales, un modelo educativo público innovador, con participación privada, para la educación básica regular en los BUM de Lima. Para contribuir con el análisis, se llevó a cabo un estudio exploratorio descriptivo, bajo la metodología inductivo-conceptual, con un enfoque cualitativo, que consistió en 16 entrevistas a profundidad a principales decisores (policymakers), expertos y académicos del sector educativo peruano, así como la aplicación de una encuesta a 290 docentes del sector público con el objetivo de conocer sus valoraciones con respecto a la gestión educativa en esquemas de PPP. La investigación permitió identificar los principales aspectos a tomar en cuenta en todas las etapas del modelo propuesto: diseño, implementación, seguimiento y medición de resultados, y propone desafiar los principales paradigmas identificados, percibidos, por algunos actores sociales, políticos y económicos del Perú como inamovibles, mediante el diseño de una alternativa eficiente y eficaz, liderada por el Estado, que logre el alineamiento de los actores y los operadores privados hacia los objetivos de calidad a través de las cuatro dimensiones de la gestión educativa. La construcción del modelo se sustenta en la premisa de que el sector privado puede coadyuvar en lograr los objetivos educativos orientados a la calidad en los aprendizajes con base en experiencias exitosas de PPP. Asimismo, este modelo busca empoderar a los actores, especialmente a aquellos con capacidad de pensar “fuera de la caja”, para lograr revertir estos paradigmas por medio del uso de elementos de la economía conductual, además de otros elementos, que promueven la toma de decisiones basados en la observación de las conductas y el entendimiento de las motivaciones profundas de los actores. Sin embargo, a pesar de lo expresado anteriormente, no se puede concluir que existen las condiciones requeridas para llevar a cabo el modelo en gran escala, por lo que se recomienda la realización de un piloto que permita, de la mano de los principales actores, poner en práctica los lineamientos señalados y validar los resultados esperados para luego optimizar el modelo y lograr su escalabilidad. / The Public-Private Partnership (PPP) modality in education has arisen due to the State’s need to meet the school access demand growth and the challenge of taking advantage of the private operators’ resources and successful experiences to contribute to achieving the fourth of the United Nations Sustainable Development Goals (SDGs): ensuring inclusive, quality education and promoting lifelong learning opportunities. Thus, the educational institution management includes not only pedagogical, but also institutional, administrative and community aspects that this research addresses. This study describes a State, such as the Peruvian, with limitations, both in economic resources and human resources management, to meet its objective of providing quality education with a universal coverage. Likewise, due to their explosive population growth, poverty conditions, poor infrastructure and low access to education, the Urban-Marginal Neighborhoods (BUM, in Spanish) in Lima are shown as a case that invites to propose innovative intervention models for the State, which might make feasible providing a quality, inclusive and sustainable public educational service based on the private participation for a target group that, by nature, is less favored. Furthermore, the objective of this research is to propose, based on successful PPP experiences and the analysis of stakeholders, their main drives and the local reality and background, an innovative public educational model with private participation for the regular basic education at the BUM in Lima. To contribute to this analysis, we conducted a descriptive exploratory study, under the inductive-conceptual methodology, with a qualitative approach, which consisted of 16 in-depth interviews to the main policymakers, experts and scholars from the Peruvian education sector, as well as the application of a survey to 290 teachers from the public sector in order to know their appraisals on educational management in PPP schemes. The research allowed to identify the main aspects to be taken into consideration at all the proposed model stages: design, implementation, monitoring and measurement of results. It alsosuggests to challenge the main paradigms that some Peruvian social, political and economic stakeholders identify and perceive as immovable through the design of an efficient and effective alternative, which is led by the State and achieves the alignment of private stakeholders and operators towards quality objectives through the four dimensions of educational management. The construction of the model is based on the premise that the private sector can contribute to achieving educational objectives oriented to quality learning based on successful PPP experiences. Likewise, this model seeks to empower stakeholders, especially those with the ability to think “out of the box”, to reverse these paradigms, using, among others, elements of behavioral economics that promote decision-making based on observation of behaviors and understanding of stakeholders’ deep motivations. However, despite the aforementioned, it cannot be concluded that there are the required conditions to carry out a large-scale model, so it is recommended to perform a pilot model to allow to, with the support of the main stakeholders, implement the outlined guidelines and validate the expected results to optimize then the model and achieve its scalability.

L'objet de ce travail est d'analyser, du XIXe siècle à 2010, les déterminants politico-économiques du niveau des dépenses publiques, exprimé en pourcentage du PIB, pour les quatre principaux pays de l'Union européenne. (la France, l'Allemagne, l'Italie et le Royaume-Uni ; groupe que l'on notera « UE-04 »). Dans le chapitre 1, nous présentons les différentes mesures de la « taille de l'État », et mettons en évidence la croissance des dépenses publiques depuis le début du XIXe siècle. Nous recensons et testons les principaux modèles monofactoriels de détermination du niveau des dépenses publiques : loi de Wagner, modèle de développement de Rostow, effet de déplacement de Peacock et Wiseman, Granger-causalité entre dépenses et recettes, et interactions budgétaires internationales. Ces modèles ne peuvent expliquer que partiellement et superficiellement l'évolution séculaire des dépenses : ils sont trop simples pour appréhender la profonde complexité des processus. Les niveaux de dépenses publiques sont de plus en plus interdépendants, du fait de l'intensification du processus de globalisation. Ils varient de plus en plus de manière similaire : ce co-mouvement (ou cycle international) est probablement lié à l'émergence d'un « fédéralisme budgétaire européen » et à l'amplification de l'intégration. Enfin, ils ne semblent pas converger, du fait de la persistance de fortes et anciennes différences, notamment institutionnelles. Le chapitre 2 propose une première étude systématique des épisodes de baisse des dépenses publiques depuis le XIXe siècle. Après une recension de la littérature, nous procédons à une analyse quantitative. Le nombre d'années de hausse des dépenses est approximativement égal à celui des baisses. En revanche, l'intensité moyenne des hausses est supérieure à celle des baisses. Ces mouvements sont de plus en plus coordonnés entre les économies. La chronique politico-économique atteste que le PIB et les dépenses liées aux guerres constituent des facteurs fondamentaux, et que sur la période contemporaine les configurations institutionnelles et la volonté des dirigeants politiques exercent une influence essentielle. Enfin, les épisodes de baisse durable sont peu nombreux et sont généralement mis en œuvre lorsque la conjoncture économique est favorable, par des réductions opérées dans les trois grandes catégories de dépenses publiques : consommation, investissement et transferts. Dans le chapitre 3, nous effectuons une ample recension de la littérature sur les déterminants des dépenses publiques. Il existe plusieurs dizaines de facteurs potentiels. Les processus de détermination des dépenses publiques étant très complexes, le contenu interprétatif des modèles théoriques est limité. La littérature néglige deux éléments pourtant désormais fondamentaux : les interactions budgétaires entre les pays, et l'influence des institutions de l'Union européenne. Le creusement de la dette et la crise des finances publiques ont conduit à une homogénéisation des gouvernements : les décisions budgétaires sont désormais largement déconnectées du positionnement idéologique des dirigeants ainsi que du niveau de soutien dont ils disposent. Une analyse économétrique en panel des déterminants des catégories de dépenses publiques sur la période 1992-2010 pour l'UE-04 indique que la croissance du PIB agit de manière significativement négative. Les autres variables politico-économiques traditionnelles peinent à expliquer les évolutions des dépenses. Un panel dynamique permet d'apprécier le rôle joué par la variable dépendante retardée. Pour le total des dépenses publiques, il existe une force de rappel, pour laquelle les transferts jouent un rôle prépondérant. / The purpose of this thesis is to analyze, from the 19th century to 2010, the politico-economic determinants of the public expenditures level, expressed in percentage of GDP, of the four major European countries. (France, Germany, Italy, and United Kingdom; group that will be abbreviated "UE-04") In Chapter 1, a presentation of the various measures of the "size of government" is undertaken, and the increase of public expenditures since the 19th century is highlighted. The most important monofactorial models determining public expenditures are reviewed and tested: Wagner's law, Rostow's development model, Peacock and Wiseman's Displacement effect, Granger causality between expenditures and receipts, and international budgetary interactions. These models can only explain partially and superficially the long-term evolution of expenditures: they are too simple to grasp the deep complexity of the determination processes. Public expenditures levels are more and more interdependent, because of the intensification of the globalization process. The levels vary more and more in a similar way: this comovement (or international cycle) is probably linked to the emergence of a "European budgetary federalism" and to the expansion of the integration. Finally, they do not seem to converge, because of the persistence of strong and old differences, especially institutional ones. Chapter 2 is a first systematic analysis of the episodes of the public expenditures' reduction from the 19th century. The literature is reviewed, and a quantitative analysis is carried out. The number of years of increase is approximately equal to the number of years of reduction. Nonetheless, the average intensity of increases is greater than the average intensity of reductions. These movements are more and more coordinated across economies. The politico-economic chronicles establishes that GDP and war-related expenditures are fundamental factors, and that in the contemporary period the institutional configurations and the will of the political leaders exert a major influence. Finally, there are few episodes of sustainable reduction. They are generally implemented when the overall economic situation is favorable, and cuts are then employed in the three major categories of public expenditures: consumption, investment, and transfers. In Chapter 3, the abundant literature related to the determinants of public expenditures is reviewed. There are several dozens of potential factors. The determination process of the public expenditures is very complex, and thus the interpretive content of theoretical models is rather limited. The literature disregards two elements that are henceforth fundamental: the budgetary interactions between countries, and the influence of the institutions of the European Union. The growing public debt and the public finance crisis have led to a homogenization of governments: budgetary decisions are henceforth largely unrelated to the ideological orientation of political leaders, as well as to the level of popularity that these leaders enjoy. An econometric analysis of panel data is performed to study the determinants of the main categories of public expenditures on the period 1992-2010 for the UE-04. GDP growth's impact is significantly negative. The other traditional politico-economic variables barely explain the evolution of public expenditures. The role played by the lagged dependent variable is estimated using a dynamic panel. There is a restoring force for the total of public expenditures, for which the transfers play a paramount role.

Este trabalho versa sobre a utilização do orçamento público como instrumento de intervenção no domínio econômico, demonstrando, em síntese, de que forma o Estado utiliza, ou ao menos deveria utilizar, o orçamento público como instrumento de planejamento de suas ações e de intervenção na atividade desempenhada pela iniciativa privada. Tem-se por objetivo contribuir para a compreensão jurídica de diversas questões atinentes à elaboração e execução da peça orçamentária federal, aos reflexos causados na economia e na atividade desempenhada pela iniciativa privada, especialmente no que toca à realização das receitas e despesas públicas, à elaboração das leis orçamentárias Plano Plurianual (PPA), Lei Orçamentária Anual (LOA) e Lei de Diretrizes Orçamentárias (LDO) e, também, aos interesses, às paixões e ideologias envolvidas em todo o processo financeiro. Para tanto, inicialmente, estuda o papel do Estado, distinguindo os campos de atuação privada e aquele reservado à Administração Pública, os modos de intervenção e aqueles aplicados à hipótese analisada, para, em seguida, proceder à análise da peça orçamentária, sua concepção atual e relevância para a iniciativa privada, o que possibilita, então, tratar de questões que envolvam as receitas públicas, em específico as tributárias e as despesas públicas. Por fim, trata do crédito público e, com isso, procura evidenciar de que forma, sob a ótica do orçamento público e nos limites legais de atuação do Estado, as previsões constantes do orçamento podem funcionar como instrumento de promoção, incentivo e estímulo, ou, em sentido contrário, limitar, frear ou desestimular o crescimento econômico e a atividade desenvolvida pela iniciativa privada. / This paper deals with the use of public budget as means of intervening in the economic control, demonstrating, in summary, how the Government uses, or at least should use, the public budget as means of planning its actions and any intervention in activities that the private initiative performs. The purpose is to contribute to the legal understanding of various issues pertaining to federal budget preparation and execution, the reflection caused to the economy and the activity performed by the private initiative. It especially regards the realization of public revenues and expenses, preparation of budgetary laws Multiannual Plan (PPA), Annual Budgetary Law (LOA) and Budgetary Directives Law (LDO) , as well as, interests, passions and ideology involved along the entire financial process. Therefore, it is initially assessed the Government role, distinguishing the fields reserved to private sector and that to Public Authorities; moreover, the intervention modalities and those applied to event of levy analyzed, to, then, proceed to the budget analysis, its current design and relevance for the private initiative. It allows the address of issues comprising public revenues, specifically, tax revenues and public expenses. Finally, it regards public credit and, it seeks to evidence how, from the public budget perspective and within the legal boundaries of Government performance, the forecast included to the budget may operate as instrument of promotion, incentive and motivation, or, otherwise, limit, hinder or discourage economic growth and private sector activities.

O estudo trata do conjunto de regras e princípios que regulam a despesa pública no Brasil, tendo como enfoque principal a disciplina da despesa pública o ponto de vista do gestor público. Constatou-se a necessidade de ampliação do conceito de despesa pública, para abranger a despesa pública no seu aspecto agregado e para abranger as despesas off-budget, tais como, o gasto tributário e os benefícios creditícios. A despesa pública em sentido amplo constitui instrumento para a implementação de políticas públicas. O conceito amplo de despesa público resulta numa diversidade de regimes jurídicos do gasto público, que, entretanto, estão sujeitos a um núcleo comum de princípios jurídicos constitucionais. A diversidade de regimes jurídicos decorre da variedade de organizações estatais e paraestatais sujeitas ao controle financeiro e da variedade de operações que podem ser enquadradas como despesa pública em sentido amplo. Dentre os princípios jurídicos que disciplinam o gasto público, destacam-se os princípios da legalidade, legitimidade, economicidade e transparência. O princípio da legalidade da despesa pública é visto sob diferentes aspectos: a legalidade orçamentária, a legalidade global, a legalidade procedimental e a legalidade específica. Os princípios do gasto público e o contexto da despesa pública constituem recursos para a interpretação das normas e para a integração de lacunas. O direito dos gastos públicos não pode ser visto como um subconjunto do direito orçamentário, uma vez que o orçamento constitui apenas um dos condicionantes do gasto público, ainda assim, somente dos gastos sujeitos à legalidade orçamentária. O fenômeno da desorçamentação, a existência de normas de caráter permanente que disciplinam a despesa pública, a possibilidade de alteração e retificação do orçamento pelo poder executivo e a margem de discricionariedade concedida pelas dotações orçamentárias com títulos genéricos evidenciam a reduzida importância da lei orçamentária na disciplina do gasto público. / This study deals with the set of rules and principles governing public spending in Brazil, with the main focus on the public manager´s point of view. It concluded to be necessary to expand the concept of public spending to cover public spending in aggregate and to cover off-budget expenditures, such as the tax expeditures and the loans benefits. The public spending in the broad sense is an instrument for implementation of public policies. The broad concept of public spending results in a diversity of legal systems of public expenditure, which, however, are subject to a common core of constitutional legal principles. Different legal regimes stems from the variety of state and parastatal organizations subject to financial control and the variety of operations that can be classified as public expenditure broadly. Among the legal principles governing public spending, we highlight the principles of legality, legitimacy, economy and transparency. The principle of legality of public expenditure is seen under different aspects: the budget legality, global legality, procedural legality and legal reservation. The principles of public spending and the context of public expenditure are resources for norm interpretation and for the integration of legal gaps. The public expenditures law cannot be seen as a subset of the budget law, once the budget is only one of the determinants of public spending, and even though, only the spending subject to budgetary legality. The phenomenon of off-budget expenditures, the existence of permanent rules governing public expenditure, the possibility of amendment and correction of the budget by the executive power and the discretion granted by the budgetary allocations with generic titles show the reduced importance of the budget law to the legal discipline of public spending.