Corrupção e qualidade fiscal na gestão pública
Arquivos
Data
2015-08-17
Autores
Título da Revista
ISSN da Revista
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Editor
Universidade Federal de Viçosa
Resumo
O intuito deste estudo foi averiguar se condições socioeconômicos, demográficas e políticos- institucionais podem explicar ou estar relacionada com o nível de corrupção e a qualidade da gestão fiscal diferentes níveis de governo. Para tanto buscou-se, por meio de metodologias quantitativas, (i) analisar como a corrupção pode ser explicada por estes fatores em abordagem cross-national; (ii) mensurar o nível de corrupção nos estados brasileiros e sua relação com investimento público, educação, saúde e endividamento; (iii) verificar como as condições citadas afetam a qualidade fiscal da gestão pública dos municípios. O estudo se torna relevante à medida que a qualidade da gestão fiscal é fator preponderante no desempenho da gestão pública e a corrupção prejudica a gestão fiscal, uma vez que causa evasão de receitas, ineficiência na cobrança de impostos, redução da atividade econômica e distorção dos investimentos públicos em várias áreas de atuação do governo. Dentre os resultados destaca-se que no âmbito internacional, a transparência e a estrutura de governança mostram-se como principais fatores que contribuem para o controle da corrupção. Por meio da construção e análise do índice corrupção estadual pode-se perceber que as regiões do Brasil com maior incidência da corrupção são o Nordeste e o Sudeste. Além disso, a educação aparentemente é a área mais afetada negativamente pela corrupção nos estados brasileiros. Quanto a qualidade da gestão fiscal no âmbito local foi possível observar que para promover o equilíbrio fiscal os governos devem desenvolver ações no intuito de melhorar a qualidade da educação e da saúde, promover a qualidade de vida da população acima de 65 anos, incentivar a atividade econômica principalmente nos setores de indústria e agropecuária. De forma geral, observa-se que o controle da corrupção e a melhoria da qualidade fiscal pode ser melhorados com ações voltadas para a transparência na gestão pública e para o aumento da qualidade da educação, uma vez que este condicionam o exercício do controle social, cobrando melhores desempenhos do governo e reduzindo a corrupção na gestão pública.
The purpose of this study was investigate whether socioeconomic, demographic and political- institutional conditions can explain or be related to the level of corruption and the quality of fiscal management at different levels of government. For this it was sought to by means of quantitative methodologies, (i) analyze how corruption can be explained by these factors in cross-national approach; (ii) measure the level of corruption in the Brazilian states and their relation to public investment, education, health and debt; (iii) verify how the mentioned conditions affect the quality of public fiscal management of municipalities. The study becomes relevant as the quality of fiscal management is a predominant factor in the performance of public administration and corruption harms the fiscal management, as it causes evasion of income, inefficient tax collection, reduced economic activity and distortion of public investments in various areas of government action. Among the results, it is emphasized that at the international level, transparency and governance structure are shown as major factors contributing to the control of corruption. Through constructing and analysis of state corruption index can perceive that the regions of Brazil with the highest incidence of corruption are the Northeast and the Southeast. Furthermore, education is apparently the most affected area negatively by corruption in the Brazilian states. About the quality of fiscal management at the local level was observed that to promote fiscal balance governments should develop actions in order to improve the quality of education and health, promote the quality of life of the population over 65 years, and encourage activity economic especially in the sectors of industry and agriculture. In general, it is observed that controlling corruption and improving fiscal quality can be enhanced with actions aimed at the transparency in public administration and increasing the quality of education, since this condition the exercise of social control, demanding better performance of government and reducing corruption in public administration.
The purpose of this study was investigate whether socioeconomic, demographic and political- institutional conditions can explain or be related to the level of corruption and the quality of fiscal management at different levels of government. For this it was sought to by means of quantitative methodologies, (i) analyze how corruption can be explained by these factors in cross-national approach; (ii) measure the level of corruption in the Brazilian states and their relation to public investment, education, health and debt; (iii) verify how the mentioned conditions affect the quality of public fiscal management of municipalities. The study becomes relevant as the quality of fiscal management is a predominant factor in the performance of public administration and corruption harms the fiscal management, as it causes evasion of income, inefficient tax collection, reduced economic activity and distortion of public investments in various areas of government action. Among the results, it is emphasized that at the international level, transparency and governance structure are shown as major factors contributing to the control of corruption. Through constructing and analysis of state corruption index can perceive that the regions of Brazil with the highest incidence of corruption are the Northeast and the Southeast. Furthermore, education is apparently the most affected area negatively by corruption in the Brazilian states. About the quality of fiscal management at the local level was observed that to promote fiscal balance governments should develop actions in order to improve the quality of education and health, promote the quality of life of the population over 65 years, and encourage activity economic especially in the sectors of industry and agriculture. In general, it is observed that controlling corruption and improving fiscal quality can be enhanced with actions aimed at the transparency in public administration and increasing the quality of education, since this condition the exercise of social control, demanding better performance of government and reducing corruption in public administration.
Descrição
Palavras-chave
Administração pública, Responsabilidade fiscal, Responsabilidade administrativa, Corrupção administrativa
Citação
REIS, Anderson de Oliveira. Corrupção e qualidade fiscal na gestão pública. 2015. 88f. Dissertação (Mestrado em Administração) - Universidade Federal de Viçosa, Viçosa. 2015.