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Habilitation Thesis
DOI
10.11606/T.12.2013.tde-18012013-093111
Document
Author
Full name
Fernando Antonio Slaibe Postali
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2012
Committee
Guilhoto, Joaquim Jose Martins (President)
Kannebley Júnior, Sérgio
Rocha, Fabiana Fontes
Santos, Edmilson Moutinho dos
Sousa, Maria da Conceicao Sampaio de
Title in Portuguese
Rendas do petróleo e ineficiências administrativas nos municípios brasileiros
Keywords in Portuguese
Finanças públicas
Petróleo
Royalties
Abstract in Portuguese
Esta tese tem como objetivo investigar se as rendas do petróleo distribuídas de acordo com a Lei no 9478/97 geraram ineficiências nos municípios contemplados, em duas dimensões: quanto ao incentivo em maximizar o esforço fiscal e quanto ao incentivo em otimizar as despesas administrativas. Para cumprir tais objetivos, compararam-se duas metodologias: uma não-paramétrica, baseada em Análise Envoltória de Dados; e outra paramétrica, a partir da estimação de fronteiras estocásticas. O relaxamento do esforço fiscal foi investigado a partir da estimação de uma fronteira de produção de impostos, na qual o número de funcionários municipais e as despesas administrativas foram tomadas como insumos. No entanto, esta metodologia está sujeita a críticas segundo as quais as ineficiências técnicas podem representar, em parte, preferências locais não-observáveis por tamanho do setor público. Assim, visando superar este problema e, ao mesmo tempo, investigar se as rendas do petróleo afetam a eficiência da máquina administrativa, estimou-se também uma fronteira de custos, tendo como variável dependente as despesas administrativas. O banco de dados foi obtido pela conjunção de quatro fontes, tendo sido construído um painel não-balanceado de cerca de 5000 municípios, para o período entre 2002 e 2009. Os dados financeiros municipais foram extraídos do FINBRA, do Tesouro Nacional; os dados sobre emprego público municipal foram obtidos junto à RAIS; os dados sobre as rendas do petróleo são da ANP; dados complementares sobre a capacidade fiscal dos municípios foram obtidos junto ao IBGE. Os resultados mostram que as rendas do petróleo não afetaram o esforço fiscal, tendo em vista que elas não se mostraram significativas para explicar as ineficiências técnicas na fronteira de produção. No entanto, tanto a metodologia DEA-Custos quanto a fronteira estocástica de custos acusam que tais rendas contribuem para aumentar as ineficiências na gestão da máquina administrativa municipal.
Title in English
Oil windfalls and administrative inefficiency in Brazilian municipalities
Keywords in English
Oil
Public finance
Royalties
Abstract in English
This thesis aims to investigate whether oil revenues distributed according to the 9478/97 Act led to inefficiencies in the municipalities within two dimensions: the incentive to maximize the tax effort and the incentive to optimize the administra- tive costs. To achieve these objectives, we compared two methods: a non-parametric one, based on Data Envelopment Analysis, and a parametric one, based on Stochastic Frontiers. The relaxation of fiscal effort was examined through the estimation of tax production frontier, in which the number of municipal employees and the ad- ministrative expenses were taken as inputs. However, this methodology is subject to the criticism that technical inefficiencies may represent, in part, unobservable preferences for government size. Thus, in order to overcome this problem and at the same time, to investigate whether oil revenues affct the efficiency of the administrative machine, we also estimated a cost frontier, with the administrative expenses used as dependent variable. The database was obtained by the combination of four sources, having been built an unbalanced panel of about 5,000 municipalities for the period between 2002 and 2009. Municipal financial data were extracted from FIN-BRA/National Treasury; the data on local public employment were obtained from RAIS; data on oil revenues were taken from ANP and data on the fiscal capacity of municipalities were obtained from the IBGE. The results show that the oil revenues did not affect the tax effort, considering that they were not significant to explain the technical inefficiencies in the production frontier. However, both DEA and Stochastic Costs Frontier show that such rents contribute to increase the inefficiencies in the management of municipal administrative machine.
 
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LivredocenciaPostali.pdf (693.05 Kbytes)
Publishing Date
2013-01-29
 
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