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Previous issue date: 2017-08-21 / A estrutura fiscal-federativa brasileira apresenta algumas peculiaridades que a torna distinta, sobretudo no que diz respeito ?s compet?ncias relativas aos governos locais. O modelo de transfer?ncias e a ocorr?ncia de fen?menos tais como o flypaper effect e a ilus?o fiscal, lan?am quest?es acerca do comportamento da gest?o fiscal dos munic?pios brasileiros. O car?ter aut?nomo dessas esferas de governo ? questionado do ponto de vista or?ament?rio, tendo em vista a depend?ncia existente dos recursos oriundo de transfer?ncias, tanto verticais como horizontais. Al?m disso, o car?ter descentralizado do modelo acentua o n?vel de desequil?brio fiscal nos munic?pios, gerando d?vidas quanto a efetividade fiscal desses entes. Diante desse contexto, questiona-se qual o padr?o funcional do comportamento fiscal derivado da estrutura organizacional do federalismo fiscal brasileiro. O objetivo desta tese ? apresentar uma an?lise acerca do modelo fiscal-federativo brasileiro ? luz da perspectiva dos munic?pios, considerando a autonomia or?ament?ria e o desequil?brio fiscal efetivo, de maneira a compreender as diferen?as no que diz respeito aos n?veis de efetividade fiscal obtido pelos governos locais e assim observar qual o padr?o da gest?o fiscal dos munic?pios em face ? estrutura do modelo brasileiro. A hip?tese levantada ? que os aspectos intr?nsecos ao modelo fiscal-federativo praticado no Brasil, tais como o sistema de transfer?ncias e o flypaper effect, n?o apenas afetam a gest?o fiscal dos munic?pios como s?o fatores preponderantes para o funcionamento do pr?prio modelo, gerando, por consequ?ncia, um padr?o de comportamento quase compuls?rio e pouco aut?nomo. Para observar essas quest?es, foi constru?do um Coeficiente que desempenha a fun??o de par?metro gerencial para identificar do n?vel de efetividade fiscal da menor esfera de governo (Coeficiente de Efetividade Fiscal dos Munic?pios ? CEFM), sendo este uma proxy anal?tica da estrutura do federalismo fiscal brasileiro. Al?m das vari?veis or?ament?rias, considerou-se algumas caracter?sticas socioecon?micas dos munic?pios a aplicou-se uma an?lise de cluster afim de agrup?-los em fun??o de suas semelhan?as e assim poder observar, posteriormente, as mudan?as nos agrupamentos ocasionadas pela inclus?o do par?metro fiscal. Como resultados, verificou-se a ocorr?ncia de n?veis distintos de efetividade fiscal dos munic?pios e a verifica??o do referido padr?o de comportamento ao qual os munic?pios se enquadram em fun??o dos aspectos que o modelo fiscal-federativo imp?e a estes. / The Brazilian fiscal-federative structure presents some peculiarities that make it distinct, especially with regard to the competences related to local governments. The transfer model and the occurrence of the flypaper effect and fiscal illusion raise questions about the fiscal management behavior of Brazilian municipalities. The autonomous nature of these spheres of government is questioned from a budgetary perspective, given the existing reliance on resources from both vertical and horizontal transfers. In addition, the decentralized nature of the model accentuates the level of fiscal imbalance in the municipalities, generating doubts as to the fiscal effectiveness of these entities. Given this context, the research question is: what is the functional pattern of fiscal behavior derived from the organizational structure of Brazilian fiscal federalism. The purpose of this thesis is to present an analysis of the Brazilian fiscal-federative model in the light of the municipalities' perspective, considering the budgetary autonomy and the effective fiscal imbalance, in order to understand the differences in the levels of fiscal effectiveness obtained by the governments localities and thus to observe the standard of the fiscal management of the municipalities in face of the structure of the Brazilian model. The hypothesis raised is that the aspects intrinsic to the fiscal-federative model practiced in Brazil, such as the transfer system and the flypaper effect, not only affect the fiscal management of the municipalities, but are also preponderant factors for the functioning of the model itself, consequence, a pattern of almost compulsory and not autonomous behavior. In order to observe these questions, a Coefficient was constructed that performs the function of managerial parameter to identify the level of fiscal effectiveness of the smallest sphere of government (Fiscal Effectiveness Coefficient of municipalities - CEFM), which is an analytical proxy of the structure of Brazilian fiscal federalism. In addition to the budgetary variables, we considered some socioeconomic characteristics of the municipalities, a cluster analysis was applied in order to group them according to their similarities and thus to be able to later observe the changes in the clusters caused by the inclusion of the fiscal parameter. As results, it was verified the occurrence of distinct levels of fiscal effectiveness of the municipalities and the verification of the mentioned pattern of behavior to which the municipalities are classified according to the aspects that the fiscal-federative model imposes on them.
| Identifer | oai:union.ndltd.org:IBICT/oai:repositorio.ufrn.br:123456789/24356 |
| Date | 21 August 2017 |
| Creators | Brito, Johnatan Rafael Santana de |
| Contributors | 21299461867, Abrantes, Luiz Ant?nio, 25973002691, Ara?jo, Maria Arlete Duarte de, 10344365549, Dias, Thiago Ferreira, 03935630492, Fittipaldi, ?talo, 48421693468, Sano, Hironobu |
| Publisher | PROGRAMA DE P?S-GRADUA??O EM ADMINISTRA??O, UFRN, Brasil |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/doctoralThesis |
| Source | reponame:Repositório Institucional da UFRN, instname:Universidade Federal do Rio Grande do Norte, instacron:UFRN |
| Rights | info:eu-repo/semantics/openAccess |
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