O Orçamento impositivo como fonte de financiamento para o desenvolvimento regional: um estudo de caso na Superintendência do Desenvolvimento da Amazônia – SUDAM

Abstract

The fiscal scenario that has emerged in recent years, makes the parliamentary amendments imposing, individual and of benches, created by Constitutional Amendments nº 86/2015 and nº 100/2019, respectively, important instruments for the achievement of public policies, given the mandatory in their executions. From this perspective, this work aimed to analyze the main characteristics of the tax amendment projects, received and executed by SUDAM, from 2014 to 2022, based on the theory of public choice. The classification of the research is of an applied nature and of qualitative and quantitative approaches, in addition to being considered of an explanatory, exploratory and descriptive nature. In relation to the procedures, bibliographic and documental analysis was used, as well as the case study technique, with the application of a questionnaire, which had the participation of six SUDAM servers who work directly with the activities inherent to the tax amendments in the Institution. In order to reach the conclusions of the study, in addition to the application of the questionnaires, a survey of secondary data was also carried out for the diagnosis of these tax schedules for the autarchy and that passed through the budgetary and financial executions of the amendments to the compatibility of the same with the project bank of the national (PPA) and regional strategic plans (PRDA) to reach the intended objective - to determine if these projects have a more technical or political nature . The results showed that SUDAM is, in fact, an intensive body in amendments, having received almost R$ 700 million from these tax resources, an amount that is 1,200% greater than the body's own final resources in the same period. In this segment, the autarchy received 1,064 projects, 81.2% (864) coming from individual amendments and mandatory benches. However, despite the high volume of resources and projects received, it was diagnosed, through the data and the answers to the applied questionnaire, the lack of technical support of these impositive amendments, since they were not directed to the execution of projects constant in the PPA and PRDA, as well as defects characteristic of low quality projects, causing impacts ranging from delay in the execution of objects - more than half (54.9%) that are in this situation have been in progress for three years or more - up to the low percentage of financial execution, which had an average of payments, in the same exercise of authorization of the amendment , a derisory 2.4% of the total committed, in the historical series analyzed. In this sense, considering the above scenario, it was suggested as an intervention proposal, the edition of a normative with the creation of specific rules for the application of these resources, within the scope of SUDAM, as a way of qualifying the projects executed by this autarchy, with a view to the effective promotion of regional development.