Banca de DEFESA: Clarissa Flávia Santos Araújo

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : Clarissa Flávia Santos Araújo
DATE: 21/12/2023
TIME: 09:00
LOCAL: Vídeo Conferência
TITLE:

The (dis)uses of the brazilian federal public fund, between 2011 and 2022

KEY WORDS:

State. Public fund. Public spending. Public budget. Subsidies.

PAGES: 180
BIG AREA: Ciências Sociais Aplicadas
AREA: Economia
SUMMARY:

The general objective of this research is to analyze the implications of the uses and disuses of the Brazilan federal public fund in classes and fractions of classes in the period 2011-2022, based on the analysis of the executed budget and Union subsidies. Regarding the methodological procedures adopted in this thesis, empirical research has a quantitative character, so the statistical method was used to analyze the data collected through documentary research in the database of the General Budget of the Union (OGU, available on the SIGA Brazil platform) and the Budget of Union Subsidies (OSU). Furthermore, the historical and dialectical materialism method was used in the analysis, as it sought to identify which interests of classes and fractions of classes are served in the uses and disuses of the federal public fund between 2011 and 2022. The results of the empirical research indicate that the federal public fund has played a double role, that of reproducing the working class and the capital. In the first Dilma’s government (2011-2014), resources allocated to social spending were greater than debt service expenses. In her second government (2015-2016), however, the situation was reversed due to fiscal adjustment. During the period of the Temer government (2016-2018), there was a tightening of fiscal adjustment, focused on reducing public spending, with the exception of financial expenses. During his government, fiscal policy was made possible through the approval of several cost containment measures on exclusive tax sources of social security financing. In the Bolsonaro government (2019-2022), in one hand spending on social assistance increased due to the payment of emergency aid, on the other hand the government made the income transfer policy viable by cutting resources from the areas such as education and health, despite the pandemic scenario. Furthermore, during his government, debt service payments saw record growth. In relation to the Union’s subsidy policy between 2011 and 2022, the greatest use was for tax expenditure, which indicates a transfer of extra-budgetary resources to the dominant classes and fractions of classes to the detriment of financing for social policies for the benefit of working class.

COMMITTEE MEMBERS:
Externo à Instituição - OSMAR GOMES DE ALENCAR JÚNIOR - UFPI
Externo à Instituição - SAMUEL COSTA FILHO - UFPI
Interna - 1220662 - ADRIANA MOREIRA AMADO
Interna - 2964829 - DANIELA FREDDO
Presidente - 2554533 - JALES DANTAS DA COSTA