Dissertação (mestrado)—Universidade de Brasília, Faculdade de Economia, Administração e Contabilidade, Departamento de Economia, 2018. / Submitted by Robson Amaral (robsonamaral@bce.unb.br) on 2018-05-11T17:08:07Z No. of bitstreams: 1 2018_AnaPaulaPereiradeSousaRocha.pdf: 1313162 bytes, checksum: 3e889314148c02a7acba039e80834e00 (MD5) / Approved for entry into archive by Raquel Viana (raquelviana@bce.unb.br) on 2018-06-12T16:59:20Z (GMT) No. of bitstreams: 1 2018_AnaPaulaPereiradeSousaRocha.pdf: 1313162 bytes, checksum: 3e889314148c02a7acba039e80834e00 (MD5) / Made available in DSpace on 2018-06-12T16:59:20Z (GMT). No. of bitstreams: 1 2018_AnaPaulaPereiradeSousaRocha.pdf: 1313162 bytes, checksum: 3e889314148c02a7acba039e80834e00 (MD5) Previous issue date: 2018-06-12 / Esta dissertação avaliou o comportamento das finanças públicas do Distrito Federal, no período de 2006 a 2014. Primeiramente, foram analisadas as suas fontes de financiamento e o destino desses recursos. Após, comparou a situação orçamentária e fiscal da capital federal com a dos entes subnacionais brasileiros. Ante o escopo, a presente pesquisa buscou preencher a lacuna de estudos sobre as finanças do Distrito Federal que consideram diversas teorias econômicas, entre elas, as relacionadas ao federalismo fiscal, às transferências governamentais e ao Soft Budget Constraint. Por meio de uma abordagem quantitativa e de raciocínios descritivos, verificou-se que o arranjo orçamentário e fiscal do DF acarreta distorções na equidade federativa nacional. Com base na análise depreendida neste trabalho, verificou-se, também, que o DF além de apresentar uma da alta dependência a recursos externos, suas receitas tributárias são insuficientes para custear despesas correntes. Por fim, corroborando a teoria do Soft Budget Constraint, verificou-se que a situação de dependência apresentou comportamento constante durante todo o período analisado, de 2006 a 2014, não indicando que este ente tomou alguma medida para diminuir a sua dependência orçamentária a recursos externos. / This dissertation evaluated the behavior of the public finances of the Federal District, from 2006 to 2014. First, its sources of financing and the destination of these resources were analyzed. Afterwards, he compared the budgetary and fiscal situation of the federal capital with that of Brazilian subnational entities. Before the scope, the present research sought to fill the gap of studies on the finances of the Federal District that consider diverse economic theories, among them, those related to fiscal federalism, to governmental transfers and to Soft Budget Constraint. Through a quantitative approach and descriptive reasoning, it was verified that the budgetary and fiscal arrangement of the DF leads to distortions in the national federative equity. Based on the analysis included in this study, it was also verified that the DF besides presenting one of the high dependence to external resources, its tax revenues are insufficient to cover recurrent expenses. Finally, corroborating the theory of Soft Budget Constraint, it was verified that the dependency situation showed a constant behavior during the whole analyzed period, from 2006 to 2014, not indicating that this entity took some measure to reduce its budgetary dependence to external resources.