Composição da despesa com pessoal e déficit fiscaluma análise dos Estados e Distrito Federal

Resumo

The aim of this paper is to describe and to systematize the changing understandings aboutpersonnel expenses in the estimations of the fiscal deficits of the states and of the Federal Districtin Brazil. Data regarding the total personnel expenses of the 26 states and of the Federal Districtwere analyzed. It is shown that in 23 out of 27 units there are differences between the publisheddata and the understanding of the National Treasury Secretariat. Differences are related to theexclusion of withholding income taxes, staying allowances, pensioners, inactive personnel andemployer’s contribution to social security. It is argued that underestimating personnel expensesmay lead to undesirable events such as i) unsustainable expansion of remuneration expenses; ii) illusion of fiscal stability; iii) limited possibilities of applying legal sanctions to managers that are notfiscally responsible; iv) and social security impacts due to parity and increasing number of inactiveworkers.

Ficha do documento

Tipo

Artigo científico

Ano

2020

Instituição

Escola Nacional de Administração Pública - Enap

Fonte

Revista do Serviço Público

Idioma

Português

Acesso

Não informado

DOI

10.21874/rsp.v71i4.4224

Identificador

oai:ojs.pkp.sfu.ca:article/4224

Licença

http://creativecommons.org/licenses/by-nc-sa/4.0

Temas

Finanças Públicas

Palavras-chave

personnel expensesFiscal Responsibility Lawboundaries of fiscal stabilitydespesa com pessoalLei de Responsabilidade Fiscallimite fiscal