Empoçamento financeiro e o ciclo político orçamentário no Ministério da Educação: instrumento de gestão financeira e controle dos limites de pagamento

Abstract

Recently, civil society has increased its concerns about public spending. It is mainly justified by the great complexity of governmental functions in the economy. The debate on the country's economic-financial situation, the budget process and the application of funds collected by the Union took over the national news after the advent of one of the greatest fiscal irresponsibility already recorded in the country. The “fiscal pedaling”, recorded in the commonly known “creative accounting”, deteriorated the trust and the hard-won transparency. Contrary to what was advocated by the Fiscal Responsibility Law, the then elected Government reduced the quantity and quality of fiscal information on budget execution, including artificial data in bimonthly reports, by the economic team, in budget documents sent and approved by the National Congress. Due to all this lack of transparency, how much can the Theory of Political Budget Cycles help us to understand what happened and how much it will help to ensure that fiscal policy is no longer used for such purposes. The objective of this research is to verify how the Empoçamento Financeiro tool contributes to the monitoring, management and control of public resources and to the mitigation of the effects of the budget policy cycle on the budget and financial execution of the Ministry of Education, from 2017 to 2021, developed and implemented by virtue of the approval of Constitutional Amendment nº 95/2016 which established the New Tax Regime, known as PEC do Teto do Gesto Público. Classified, as to its nature, as applied, whose approach adopted is characterized by quantitative, with a descriptiveexploratory objective, with the use of secondary data (documentary and bibliographical), through the use of the data model in an econometric panel estimated for this purpose fixed. In light of the results, it was possible to observe that the tool, together with the framework inherent to budgetary and financial execution, has minimized the attempt of managers to expand payment limits in order to increase public spending without fiscal backing.