Revisão de gastos públicos em focodireções para transformação orçamentária no Brasil a partir de experiências internacionais

Resumo

Purpose: Analyze the implementation of spending review practices in different countries, with the aim of identifying best practices that can be adapted and implemented within the Brazilian context, in order to improve budget management and the allocation of public resources. Methodology: A qualitative approach with a multiple case study, including the Netherlands, Chile, Croatia, Russia, and South Korea. The selection of countries was based on their length of membership in the OECD, geographical diversity, and specific characteristics in their spending review processes. The practices were classified into seven categories: leadership, scope, involvement of sectoral agencies, transparency, incorporation of external experiences, analysis, and structuring and formalization. Findings: The research revealed the diversity of spending review practices and possibilities for adaptation to the Brazilian context. The study indicates directions for the creation of a model to be applied in Brazil, with guidelines for each category, including: centralized leadership, definition of criteria for the selection of programs, the implementation of regular review cycles, the strengthening of technical capacities of sectoral ministries, transparency in the process and its outcome, the incorporation of external experiences into the process, and the need to structure and formalize the spending review process. Research limitations: The research is limited to the cases studied and there was a dependence on secondary data. Furthermore, the qualitative approach, although rich in detail, may present challenges in generalizing the results. Practical implications: The research offers guidelines for a model adapted to the Brazilian reality for the implementation of spending reviews, with the potential to improve budgetary management, resource allocation, and transparency. Originality: The study fills a gap in the literature on the applicability in Brazil of practices used in international models of spending reviews, offering a basis for future research and budgetary reforms.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35661

Temas

Finanças PúblicasAdministração PúblicaGovernança

Palavras-chave

Revisão de gastosOrçamento públicoPráticas internacionaisRigidez orçamentáriaIncrementalismo orçamentárioSpending reviewPublic budgetingInternational practicesBudget rigidityBudget incrementalismAdministração públicaFinanças públicasDespesa públicaPolítica orçamentaria