Gastos públicos no Brasil: evidenciação da dinâmica dos gastos corentes federais no período 1995 à 2006

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

Currently, the increase of federal public expenses, mainly of current expenses, is the core element of the debate on the future directions for national public finances. Thus, the dynamic disclosure of these expenses, from 1995 to 2006, aims to demonstrate the governments priorities related to social, non-social and financial areas in this period, as well as to make possible for the society, who is responsible for the expenses financing, to ensure whether its needs are being fulfilled. Consequently, the objective of this study is to make available useful information that is not commonly offered in formal accounting reports, contributing for the process transparency and for the accountability. Therefore, the topic is presented in three complementary scrutinizes, as: the fiscal dimension, macroeconomic dimension and tributary dimension. For the data treatment, it was taken into account the concept of Effective Expense established by Castro et al. (2008); as well as the methodology used for social public expenses measuring, developed by the Social Studies Department of the Institute of Applied Economic Research (Disoc/Ipea). The outcomes demonstrated a growth of 134% in the federal public expenses during the 12 years under study. To accommodate such growth, it was necessary to increase the net federal tax burden (NFTB) by 4,7 percentual points of the Gross National Product in this same period of time. Both current and capital expenses contributed for this growth. Nevertheless, the greatest highlight were the financial expenses that, in macroeconomic terms, were responsible for 73% of the total growth observed in the period. In contrast, the social current expenses were responsible for the growth of the NFTB, and, among them, the expenses related to the Social Security General Regime (SSGR) and to the negotiated transfers were highlighted. The priority decrease of the expenses with personnel and social charges, which affected the investments as well, also called up attention. Thus, to impute the responsibility for the fiscal problems that the government faces to one category of expenses without a deep analyses of social, non-social and, mainly, financial facts is not in accordance with the complexity of the facts, since on one side there is the growth of the social current expenses and on the other side, in a greater way, there is the growth of the expenses with the public debt.

ASSUNTO(S)

ciencias contabeis gastos federais evidenciação contábil current expenses finanças públicas public finances federal expenses despesas correntes accounting disclosure

ACESSO AO ARTIGO

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