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No. of bitstreams: 2 license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Dissertação - Dayvison Spindola.pdf: 2703656 bytes, checksum: 0c1d3272c385f7be288fc072cc23ab4e (MD5) Previous issue date: 2016-02-29 / Partindo de argumentos decorrentes das discussões sobre accountability governamental e dos estudos afetos à qualidade do gasto público, este trabalho se propôs a mensurar a relação existente entre receitas e despesas públicas, representativas da execução orçamentária municipal publicada, e a qualidade da educação dos municípios brasileiros, no período de 2008 a 2011, segundo o Índice FIRJAN de Desenvolvimento Municipal, na vertente educacional. Para tanto, foi utilizada uma abordagem metodológica quantitativa, a partir de uma regressão com dados em painel, para 4.376 municípios entre os anos de 2008 a 2011, contemplando como variável dependente o Índice FIRJAN de Desenvolvimento Municipal, na vertente educacional e, como explicadores, variáveis representativas da arrecadação e de gasto público e outras utilizadas para controle dos resultados. Os resultados da pesquisa apontaram como significativas as variáveis relativas aos índices de desenvolvimento municipal nas vertentes emprego e renda e saúde, à proporção de alunos em relação à quantidade de habitantes (densidade de alunos), à despesa com a remuneração dos professores e com gastos com saúde e à receita própria dos municípios. Foi observado, ainda, diferenças significativas entre a regressão nacional e as realizadas para cada Estado, revelando a existência de aspectos regionais relevantes na determinação da qualidade da educação dos municípios brasileiros. Assim, concluiu-se que uma melhor condição de vida da população, representada por melhores níveis de empregabilidade, renda e saúde, associada a maiores remunerações por aluno para o magistério, que pode atuar sobre o desempenho dos professores em sala de aula, são fatores significativos na melhoria da educação municipal. Por outro lado, a densidade de alunos na população do município demonstrou trazer a este um nível de complexidade na organização necessária à educação, que força os resultados educacionais para piores resultados. Por fim, ficou evidenciado que as informações oriundas da execução orçamentária municipal podem ser utilizadas como instrumento voltado a avaliar se a qualidade mensurada para os bens públicos entregues à população mantém relação com os montantes aportados para tal. Os resultados deste trabalho demonstram que, ainda que parcialmente, há relação entre as receitas e despesas públicas e a qualidade da educação dos municípios brasileiros para o período subordinado às análises. / According to arguments emerging from discussions about public accountability and studies about the quality of public spending, this work aimed to measure the relationship between Revenue and Public Expenditure, representative of the municipal budget execution published, and the quality of education of brazilian municipalities, from 2008 to 2011, according to Índice FIRJAN de Desenvolvimento Municipal in the educational aspect. For this purpose, a quantitative approach was used, using a regression with panel data for 4,376 cities, between 2008 and 2011, using as dependent variable the Índice FIRJAN de Desenvolvimento Municipal in the educational aspect and, as explanatory, accounting variables specific to basic education, and others used for control of the results. The results showed as significant variables related to municipal development indices in employment and income and health, the proportion of students in relation to the number of habitants (students density), the spending on remuneration of teachers and health and own revenue of municipalities. Also significant differences were observed between the national regression and that performed for each state, revealing the existence of relevant regional aspects in determining the quality of education of Brazilian municipalities. Thus, it was concluded that improved people's living condition, represented by better employment, income and health levels, associated with higher remuneration per student for teaching, which can act on teacher performance in the classroom, are significant factors in improving muncipal education. On the other hand, the density of students showed that bring a level of complexity in the organization necessary to education, which forces educational outcomes for worse results. Finally, it was evident that the information coming from the municipal budget execution can be used as an instrument aimed to assess whether the quality measured to public goods delivered to the population remains linked to the amounts contributed to such. These results demonstrate that, even partially, there is a relationship between public revenues and expenditures and the quality of education of municipalities for the period subject to analysis.

The objective of the thesis is to provide a theory that explains the stylized facts regarding the trend of taxation policies, public spending and sovereign debt in advanced economies for the past couple of decades. The thesis focuses on distinguishing two types of public spending - productive investment and welfare payment and develops two different frameworks to examine the importance of the composition of these two types of public spending for economic growth and welfare. Chapter 2 presents a dynamic political-economy model in which voters decide tax rates and the proportion of public goods expenditure devoted to non-productive (but utility-enhancing) public goods. This non-productive public goods expenditure gives rise to a habit effect - it has to be at least as large as a fraction of last period value to provide utility. The median voter theorem applies. Starting from a steady state without the habit effect, its introduction leads to transitional dynamics that mimic several stylized facts: in particular, countries with higher income tend to have larger government and spend more on welfare programme. Chapter 3 studies the impact of public deficit on long-run economic growth by distinguishing the different types of government spending: investment and welfare payment. The model in this chapter predicts a non-monotonic or threshold effect in the relationship between public deficit and steady state growth rate. The composition of the public spending (the ratio between productive and non-productive) dictates the "threshold" in the national debt level. Countries which spend more on providing productive public goods could maintain a higher level of national debt that promotes growth.

Theoretical and empirical literature suggest that public expenditure plays very important role in economic growth, especially in the developing countries. Available statistics show that Nigeria’s 5-year average annual real public expenditure/GDP ratio grew during the greater part of the study period 1981-2015, while the 5-year average annual real GDP growth and real GDP per capita growth rates are positive during the same study period, except for 1981-1985 and 1986-1990, respectively. The incidence of poverty, however, maintained upward movement, except for 2006-2010. The foregoing interactions have been seldom, the focus of empirical studies in Nigeria. This study examines the effects of public expenditure on economic growth and poverty reduction in Nigeria from 1981-2015, using variants of two models and simulation exercise: augmented Solow growth model and growth-poverty model. Real public expenditure/GDP ratio is used as the policy variable and the simulation duration is for 5-years, 2016-2020. We use the autoregressive distributed lag (ARDL) bounds testing procedure by Pesaran et al. (2001) to estimate the two models, given that the annual data used for the models’ estimations were integrated of order I(1) and I(0) and small sample size. The results from the two models confirmed that public expenditure increases economic growth, though not significant, while economic growth does not reduce poverty. The same findings are confirmed through the simulation exercise. We, however, offer measures that would ensure growth and poverty reduction in Nigeria; public expenditure switch that encourages more investments in capital public expenditure, social sector public expenditure and private capital investment. / Central Bank of Nigeria

O objeto da presente investigação consiste em apresentar um estudo sobre como o gasto público pode comprometer as metas de cumprimento da Lei de Responsabilidade Fiscal. O estudo abrange a análise dos aspectos e peculiaridades do federalismo fiscal brasileiro, em face das dificuldades decorrentes da chamada guerra fiscal, deflagrada em virtude da autonomia dos entes federados, bem como pela busca de recursos tributários imediatos, a qualquer custo. No contexto da estrutura federativa, serão examinados os sucessivos projetos de reforma tributária. Ao final, serão propostas as possíveis soluções para a questão do descontrole da dívida pública, sob a perspectiva da Lei de Responsabilidade Fiscal. O tema é pertinente, notadamente em face dos clamores da sociedade para um refreamento no aumento da carga tributária, que atingiu índices sem precedentes históricos, e da crescente pressão por aumento dos gastos públicos, principalmente os relacionados com a seguridade social, ensino, segurança e saúde pública. / The object of this research is to present a study on how public expenditure could undermine the goals of compliance with the Fiscal Responsibility Law. The study covers the analysis of the features and peculiarities of the Brazilian fiscal federalism, in the face of difficulties arising from the so-called fiscal war breaks out because of the autonomy of federated entities, as well as the pursuit of immediate tax resources at any cost. In the context of federal structure, shall be reviewed successive drafts of the tax reform. In the end, it will be proposed the possible solutions to the issue of uncontrolled public debt, from the perspective of the Fiscal Responsibility Law. The theme is relevant, especially in the face of claims of society for a slowing in the increase of tax burden, which reached historically unprecedented rates, and increased pressure for higher government expenditure, especially those related to social security, education, public safety and health.

O objetivo desta pesquisa acadêmica é o de compreender os aspectos que envolvem os gastos com educação dos municípios que compõe a região metropolitana do Estado do Rio de Janeiro no período de 2004 a 2008, através do estudo da sua aplicação e dos aspectos que envolvem a sociedade. Apesar do acesso às informações financeiras dos entes governamentais serem disponibilizada mediante a atuação das finanças públicas, dando cumprimento às diferentes normas legais, a necessidade de tornar transparente o patrimônio público insere a um percepção por uma demanda por modelos de indicadores que evidenciem o controle dos gastos públicos. Desta forma, pretende-se entender as relações e características que envolvem tais informações e aguça a atenção em melhor conhecê-las. A análise de diferenciados aspectos governamentais, legais e socioambiental que afetam os gastos públicos em educação dos municípios que ocupam a região metropolitana do Estado do Rio de Janeiro, impondo aos entes governamentais algumas das responsabilidades que são compartilhadas pela população, legisladores e administradores. O conhecimento dos padrões de comportamento dos envolvidos nesta relação traz esclarecimentos úteis, como fundamentais, para o planejamento e o controle a curto e longo prazo. Ao desenvolver a pesquisa bibliográfica, esta requereu uma revisão das obras literárias e nas experiências e vivências nelas contidas para satisfazer a curiosidade crítica que propelia a pesquisa. A discussão precedente das análises efetuadas neste estudo mostrou a ampla possibilidade em ressaltar-se que compreender e acompanhar os gastos públicos em educação e a elaboração de indicadores de percepção dos gastos públicos representa papel de suma importância ao exercício democrático de fiscalização do poder público pela sociedade. / The purpose of this academic research is to understand the aspects that involve spending on education in the municipalities comprising the metropolitan area of the State of Rio de Janeiro in the period 2004-2008, through the study of its implementation and matters involving the company . Despite access to financial information of government entities being released by the action of public finances, through compliance with various laws, the need to make clear that public property is part of a perception by a demand for models of indicators that demonstrate the control of expenditures public. Thus, the aim is to understand the relationships and characteristics that involve such information and sharpens the focus on better know them. The analysis of different aspects of government, legal and socio affecting public expenditure on education of municipalities occupying the metropolitan region of Rio de Janeiro State and requires that governmental entities some of the responsibilities that are shared by the public, legislators and administrators. Knowledge of patterns of behavior of this relationship provides useful guidance as key to planning and control in the short and long term. In developing the literature search, this required a review of literary experiences and the experiences therein and to satisfy curiosity criticism that propelled the search. The preceding discussion of the analysis performed in this study showed ample opportunity to point out that understand and monitor public spending on education and development of indicators of perception of public expenditures is of huge importance to the exercise of democratic control of public power by society.

O presente trabalho tem por objetivo avaliar como os gastos pÃblicos no Ãmbito dos municÃpios cearenses afetam a variaÃÃo do Ãndice de Desenvolvimento Humano â IDH. à iniciado com uma discussÃo sobre desenvolvimento humano, bem-estar e a sua mensuraÃÃo. Faz-se uma explanaÃÃo sobre polÃticas de combate à pobreza no Brasil e no CearÃ, discutindo-se o efeito da polÃtica de gastos pÃblicos sobre indicadores de bem-estar. Um modelo economÃtrico à desenvolvido e estimado para se examinar o impacto dos gastos pÃblicos sobre o IDH. A principal conclusÃo desse trabalho à que os gastos totais (e gastos correntes) per capita pouco influenciam o IDH, enquanto que os gastos destinados à EducaÃÃo e HabitaÃÃo impactam positivamente o IDH dos municÃpios cearenses. Esse resultado fornece subsÃdios para o Gestor PÃblico e aos cidadÃos no sentido da definiÃÃo das polÃticas pÃblicas que determinam o direcionamento dos gastos nos municÃpios. / This research examines the impact of the public expenditure on the Human Development Index â HDI of municipalities in Ceara State. This study discusses the concepts and quantitative ways of measuring human development and welfare. It also presents an overview of the impact of the poverty eradication policies on welfare at the national level and also in Ceara State. It is developed and estimated an econometric model to assess how public expenditure impacts the HDI. The main conclusion of this study is that total expenditure has only a weakly influence on the IDH, while public expenditures on education and housing have a positive and statistically significant impact on the HDI. This finding has important policy implication since it may help policymakers to design and implement public policies.

This research attempts to examine whether economic, social, political and institutional factors affected local public expenditures (per capita) in Taiwan. The panel data regression analysis, covering the period from 1989 to 2007, used statistics from the 21 prefectures (5 cities and 16 counties) of Taiwan by applying the median voter model and political business cycle (PBC) model. The findings from the empirical data suggest that the explanatory variable of the median income is significant and has a positive sign as predicted by the priori expectation, with the exception of economic development expenditure. The gap between the median income and average income variables has positive signs in the total, social welfare, police and economic development expenditures. The tax share variable and grant variable on all categories of spending are significant, but the positive sign of the tax share variable contrasts a priori expectations. The population variable and population density variable have negative signs in different expenditures, while the social welfare and the education, science, and culture expenditures have positive signs. Comparing the difference before and after the downsizing of the Taiwan Provincial Government, the significance of the latter is higher than the former, and the effects of various variables differ. The results of this research also indicated that the variables of the pre-election year, election year and post-election year demonstrated statistical significance with varying directional tendencies, and that the results are inconsistent with the traditional hypothesis of the election cycle. The incumbent magistrates or mayors, regardless of whether they do or do not intend on re-election, exhibit no significant influence on most expenditures, and thus this does not agree with a priori expectations. The administrative satisfactions of incumbent magistrates or mayors have statistically significant influence on the expenditures and deficits. Generally, the Pan-KMT incumbent magistrates or mayors have more motives to increase the total and capital expenditures and deficits than the Pan-DPP. Interestingly, the KMT party, which held the majority of seats in the county council, has a positive sign and statistically significant influence on the expenditure of grants to townships. The evidence has demonstrated that a unified government or divided government (horizontal type or vertical type) has no significant influence on most of the expenditure forms, although a negative sign on social welfare expenditure is evident in 21 counties and cities. The lagged deficit is significant with a positive sign, which implies that the insufficiency of local accountability and deficits are becoming a long-term problem. When comparing the power of the median voter model and political business cycle model in explaining the local public expenditure, a non-nested test was implemented. No model was found to hold an advantage over another model. In brief, the current research indicates that the factors of the majority voters' demands, elections and parties indeed have different influences on various expenditure forms in Taiwan.

In endogenous growth models, in contrast to the neoclassical growth models, government expenditure and taxation have an effect on the long run growth rate. In this thesis I examine whether the empirical evidence support the predictions of endogenous growth models or the neoclassical growth models in relation to fiscal policy. For this purpose I use panel data for fifteen European Union (EU) member and thirty-three developing countries between the years 1970 and 1999. I specifically test the following two propositions. The first proposition states that distortionary taxation decreases growth while non-distortionary taxation does not. The second, states that productive government expenditure increases growth while non-productive expenditure does not. The empirical results are quite different between European Union countries and developing countries. The results do not support endogenous growth especially for developing countries.

O objetivo desta pesquisa acadêmica é o de compreender os aspectos que envolvem os gastos com educação dos municípios que compõe a região metropolitana do Estado do Rio de Janeiro no período de 2004 a 2008, através do estudo da sua aplicação e dos aspectos que envolvem a sociedade. Apesar do acesso às informações financeiras dos entes governamentais serem disponibilizada mediante a atuação das finanças públicas, dando cumprimento às diferentes normas legais, a necessidade de tornar transparente o patrimônio público insere a um percepção por uma demanda por modelos de indicadores que evidenciem o controle dos gastos públicos. Desta forma, pretende-se entender as relações e características que envolvem tais informações e aguça a atenção em melhor conhecê-las. A análise de diferenciados aspectos governamentais, legais e socioambiental que afetam os gastos públicos em educação dos municípios que ocupam a região metropolitana do Estado do Rio de Janeiro, impondo aos entes governamentais algumas das responsabilidades que são compartilhadas pela população, legisladores e administradores. O conhecimento dos padrões de comportamento dos envolvidos nesta relação traz esclarecimentos úteis, como fundamentais, para o planejamento e o controle a curto e longo prazo. Ao desenvolver a pesquisa bibliográfica, esta requereu uma revisão das obras literárias e nas experiências e vivências nelas contidas para satisfazer a curiosidade crítica que propelia a pesquisa. A discussão precedente das análises efetuadas neste estudo mostrou a ampla possibilidade em ressaltar-se que compreender e acompanhar os gastos públicos em educação e a elaboração de indicadores de percepção dos gastos públicos representa papel de suma importância ao exercício democrático de fiscalização do poder público pela sociedade. / The purpose of this academic research is to understand the aspects that involve spending on education in the municipalities comprising the metropolitan area of the State of Rio de Janeiro in the period 2004-2008, through the study of its implementation and matters involving the company . Despite access to financial information of government entities being released by the action of public finances, through compliance with various laws, the need to make clear that public property is part of a perception by a demand for models of indicators that demonstrate the control of expenditures public. Thus, the aim is to understand the relationships and characteristics that involve such information and sharpens the focus on better know them. The analysis of different aspects of government, legal and socio affecting public expenditure on education of municipalities occupying the metropolitan region of Rio de Janeiro State and requires that governmental entities some of the responsibilities that are shared by the public, legislators and administrators. Knowledge of patterns of behavior of this relationship provides useful guidance as key to planning and control in the short and long term. In developing the literature search, this required a review of literary experiences and the experiences therein and to satisfy curiosity criticism that propelled the search. The preceding discussion of the analysis performed in this study showed ample opportunity to point out that understand and monitor public spending on education and development of indicators of perception of public expenditures is of huge importance to the exercise of democratic control of public power by society.

The subject of this diploma thesis is analysis of the structure, value and development of expenditure by municipalities in the CZ with emphasis on municipalities in the South Bohemian Region for the purpose of objectification of local public expenses. The analysis was performed on a representative sample of 179 municipalities within the scope of the South Bohemian Region. The source of data was municipal budgets during the period from 2005 {--} 2007, refined by removal of transfers to own funds. The representative sample was divided into seven size categories according to the number of inhabitants in the municipality. The average annual percentage of six key budget forming expense groups, of the overall current expenditure for each municipality of the representative sample, each size category and collectively for the South Bohemian Region and the whole CZ was expressed (in percent and value) by means of a vertical analysis. The next step was a more detailed analysis of selected budget forming branch classification expense groups (1, 5, 6), sections (33, 34), sub-sections (363) and paragraphs (2212), by means of conversion to requirement indicator unit (for instance per 1 inhabitant, hectare area, km of road). The average annual current expenditure for every group (section, sub-section, paragraph) of the budget per every requirement indicator unit was determined, initially individually for each municipality and subsequently for each of the size categories. The same procedure was applied to the collective current expenditure of the South Bohemian Region and the Czech Republic. The estimates of the fiscal (expenditure) requirements of municipalities and fiscal requirement indexes were also calculated in the interests of dealing with the issue of the size of local public expenditure comprehensively. By mutual comparison of the results, differences in the size of local public expenditure of specific municipalities were revealed, which may be the result of ineffective economic management and therefore require increased attention and more detailed analysis. This diploma thesis provides a comprehensive overview of the structure, value and development of local public expenditure by municipalities in the South Bohemian Region (by means of public inspection), opportunities for increasing efficiency in provision of local public goods and services.