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Item Análise sobre a credibilidade do Orçamento Público da União: o caso dos programas sociais desenvolvidos pelo Ministério de Desenvolvimento Social(Fundação João Pinheiro, 2017-03-30) Alves, Lúcia Meire; Wanderley, Claudio Burian; http://lattes.cnpq.br/8883271568242398; Wanderley, Claudio Burian; Carneiro, Ricardo; Leroy, Felipe Lacerda DinizThe public budget is considered a planning tool, essential for good administration and public management. Through the budget, it is possible to estimate revenues and determine the allocation of public expenditures, contributing to a better organization and use of scarce resources in the delivery of services to society. This work presents the efforts to verify the concept of credibility in the Brazilian budget system and proposed to investigate the degree of credibility that can be conferred to a given budget cycle, focusing on the analysis in the Pluriannual Plan (PPA) corresponding to the period between 2008 and 2011, through the evaluation of the Finalistic Programs under the responsibility of the Ministry of Social Development (MDS). In developing the theoretical framework, where the origins, history and Brazilian economic planning were discussed, it was found criticism from specialists on the subject, especially the budget models developed from Federal Constitution of 1988, expressing disbelief as to the form of elaboration and purpose of the budgeting process, comparing them more to a piece of fiction than a planning tool. Thus, to confront and determine the concept of credibility in a given budget cycle, methodologies were developed and incorporated to assess the budget cycle that begins with the Pluriannual Plan (PPA), followed by the Budget Guidelines Law (LDO) and Annual Budget Law (LOA), based on four qualitative dimensions: truth, reality, control and compatibility. Through these respective dimensions, it was possible to conclude that the concept of Credibility that can be given to the Public Budget, based on the period and area studied, is between Good and Great, as the degree of planning and compatibility with the pieces budgets did not present distortions that would compromise the execution of the analyzed programs.Item Equilíbrio financeiro e atuarial do Regime Próprio de Previdência Social: contraponto entre o direito ao futuro e a situação dos municípios mineiros(Fundação João Pinheiro, 2015-03-31) Faria, Elisa Teixeira de; Ferreira Júnior, Sílvio; lattes.cnpq.br/7789533222493903; Ferreira Júnior, Sílvio; Costa, Bruno Lazzarotti Diniz; Silveira, Mauro César daThis study aimed to observe and analyze the financial and actuarial sustainability of public servants special social security systems (RPPS) of local governem, in the context of the need for adequacy of public pension systems to demographic and socioeconomic changes. Following the structural reform of the Brazilian social security system, we carried out a comparative statistical data observed between the years 2004 and 2014, in order to ascertain the factors that potentially contributed to the balance or imbalance of the social security system of local civil servants. It approaches the conceptual issues concerning the definition of pension schemes; distinction between general social welfare and public servants pension scheme; presented to the welfare requirements of regularity of RPPS and the role of the Ministério da Previdência as a controler; built an analytical model of statistical data, explaining the importance of the chosen performance indicators for analysis, concomitant presentation of search results; pointing up, then the final considerations that prompt further incursions and reflections on the theme.Item A arrecadação do imposto sobre heranças e doações no Brasil: uma análise da evolução e dos principais aspectos a influenciar seu desempenho de 2002 a 2017(Fundação João Pinheiro, 2019-03-29) Pacheco, Cristiano Scarpelli Aguiar; Wanderley, Cláudio Burian; Ferreira Júnior, Sílvio; Ferreira Júnior, Sílvio; Wanderley, Cláudio Burian; Carneiro, Ricardo; Souza, Carla Cristina Aguilar deIn Brazil, historically, taxation on inheritance and donation has always been extremely irrelevant. Up until 1988 the maximum tax rate allowed was 2%. In that year, the Constitution awarded the Federal Senate the competency to establish a new maximum tax rate, and a rate of 8% was established in 1992. Nevertheless, the average tax rate applied by the federated states has always been around 4%, and not many of them have applied the maximum option offered. However, in the dawn of a new century, even without modifying the central legislation elements that regulate taxation, the federation states have had a large increase in tax revenue from the above-mentioned tax. Between 2002 and 2016 the tax grew 1,529% in nominal terms, 282% in proportion to the GDP and 233% in its relative participation when compared with other taxes of state competency. Moreover, during the economic and fiscal crisis that increased after 2015, for the first time there was a consistent movement for legal change in order to allow for a more expressive collection of the Causa Mortis Property Inheritance and Donation Tax, (ITCD). However, this movement did not succeed, especially after Michel Temer took office as Brazilian president. The option that remained for the federal states was to change their state legislation observing the rules in effect. Since then, 13 Federation states have implemented substantial changes in the ITCD tax rates. It is interesting to notice that, since then and even during a short analysis period, the results have not shown to be expressive, displaying even a nominal reduction in 2017. This paper intends to further investigate the variables which influence the collection of this tax, in an attempt to understand how the evolution of its collection happened, and identify the factors that may have contributed for its expansion. Another line of investigation adopted was to compare the performance of the states along the years and, from the legal changes put in effect recently, try to understand which factors may help explain the observed differences. A literature review was made to find these variables, and economic, political and cultural aspects were identified as being the main elements to explain the differences in tax structures. From this point, and from the data found available, variables that could represent some of these aspects were defined. At the end, variables of economic nature stood out, such as the declared net equity of income tax payers, which is important information that has recently been made available by the Internal Revenue Service. Also, demographic variables were used such as specific mortality rates, and legal changes made after 2015 and deemed to be more relevant were observed. Dispersion graphs, correlation and regression analyses were used to identify the importance of these variables. Lastly, since a large part of the tax calculation base comes from the taxation on urban and rural properties, some observations were made on the existing difficulties regarding the evaluation of these assets.