Banca de DEFESA: Girley Vieira Damasceno

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : Girley Vieira Damasceno
DATE: 30/08/2022
TIME: 15:00
LOCAL: PPGA
TITLE:

BUDGETARY GOVERNANCE AND THE APPROVAL OF FISCAL RULES IN BRAZIL: DETERMINANT FACTORS AND THE ROLE OF STAKEHOLDERS IN IMPLEMENTATION OF THE SPENDING CEILING

KEY WORDS:

public budget; public governance; budgetary governance; fiscal rules; spending ceiling; stakeholders; determinant factors

PAGES: 201
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

Budgetary governance comprises the rules, regulations and practices that govern the preparation, approval and execution of public budgets and involves the capacity of government and parliament, politicians, and bureaucracy to conduct an effective process of prioritizing policies and efficiently allocating the resources of the public. Research on public budget focuses mostly on the budget execution of public expenditure and the observed fiscal outcomes. Thus, considering that the governance of the process and the behavior of agents to create, reform or extinguish budget rules has not yet been much explored, the research aimed to evaluate the role of key stakeholders and the determinant factors for the approval of institutional changes in the budget governance structure adopted in Brazil in the 1988 Constitution. The institutional advances and gaps in the budget governance structure and, more specifically, the rescue of the idea of limiting primary expenditure, resulting in the approval of the spending ceiling in 2016, constitute the empirical object of the investigation undertaken. A qualitative approach was adopted, with the use of content analysis as an analytical technique, to assess the role played by the key stakeholders, whether willing to threaten or cooperate, in the approval of changes in the current budgetary governance structure and the determinant factors that guided the institutional choices carried out. The studies were organized in the format of scientific articles that, despite presenting their own structures, are interdependent and complementary to the research conducted. Two articles reviewed the literature on the subject and three theoretical-empirical articles addressed the dimensions of the budgetary governance structure adopted in Brazil, the rescue of the idea of limiting primary expenditure and the implementation of the spending ceiling in the federal government. Chapter 2 reviewed the articles published in Brazil on public budget. The results showed an increase in research on the subject in the period, with a predominance of quantitative studies and the use of descriptive statistics in the analyses undertaken. The studies reviewed focused mainly on the behavior of public spending, with an analysis of social expenditures. In another review, the results presented in Chapter 3 showed that the studies that evaluated the effects of the budgetary governance structure adopted were predominant, primarily by the analysis of numerical fiscal rules, in which the rules established determine the behavior of the actors who participated in the public resource allocation process.

In the case of determinants, fiscal crises and pressures from international organizations were the most recurrent ones. The analysis of the budgetary governance structure adopted in Brazil, carried out in Chapter 4, comprising the dimensions (i) numerical fiscal rules, (ii) multi-year budgeting, (iii) budgeting procedures, (iv) independent bodies, and (v) transparency, participation, and accountability, showed advances in the regulation of constitutional articles, but also practical and normative gaps in some dimensions. Chapter 5 assessed the role played by stakeholders in three attempts to implement a spending ceiling for the federal primary expenditure in 2005 and 2016. A model was adapted to identify stakeholders with five clusters: guardians, spenders, priority setters, controllers, and legitimaters. The results of the comparative analysis pointed out that the potential to threaten or cooperate of the stakeholders changed over the years and that the willingness to cooperate, together, of the priority setters and legitimators was determinant for the approval of the spending ceiling in 2016. Finally, Chapter 6 analyzed the process of preparation, discussion, and approval of the spending ceiling for the federal primary expenditure, called the New Fiscal Regime. The results of the analysis showed that the events preceding the presentation of the proposal and the political, economic, historical, and social context experienced in Brazil in 2016 contributed significantly to the decisions made in the political instance that approved a rule that limited the power to spend for 20 years. The political and fiscal crises opened the window of opportunity to rescue the idea of limiting the expansion of government primary spending and approve a rule that did not cut spending immediately but was even more rigid in the long term than previous attempts. The limitations of the studies, suggestions for future research, as well as the theoretical contributions of the research conducted and practical implications for the management of public finances were listed at the end of each chapter.

BANKING MEMBERS:
Interno - 2518430 - ADALMIR DE OLIVEIRA GOMES
Presidente - 2562975 - DIEGO MOTA VIEIRA
Externo ao Programa - 1164666 - PAULO CARLOS DO PIN CALMON
Externo à Instituição - PEDRO CARLOS RESENDE JUNIOR
Externo à Instituição - PEDRO LUIZ COSTA CAVALCANTE - IPEA