Uma Análise da influência das normas de gestão fiscal responsável na trajetória recente do Estado do Pará

Abstract

This work aims to verify if the national responsible fiscal management standards have contributed significantly to a possible change in the trajectory of Pará towards development. To this end, the following specific objectives were conceived: a) to analyze the historical institutional formation of the State of Pará in the Amazonian context, with emphasis on the recent institutional scenario; b) Investigate the main responsible fiscal management indicators outlined in the post-1988 Brazilian conjuncture; c) Verify the influence of the federalist model on the conformation of the national, regional and state institutional matrix; d) contrast the socioeconomic and fiscal management indicators of the State of Pará, from 2011 to 2020. The discussion has been considered important, since these standards have occupied a prominent role especially with regard to the discussion related to interrelation between social and fiscal responsibility. To achieve its objectives, the research will have as its central theoretical landmark the general neoinstitutionalist precepts of Douglass North, to be complemented by converging conceptual contributions. The methodology adopted was an exploratory, qualitative-quantitative, bibliographic and documentary approach, so that the inductive method will be used to assist in understanding the object of research and in achieving the respective proposed objectives. The data collected refer to the period between 2011 and 2020. The hypothesis initially proposed was that the mere formal compliance with Pará's fiscal management rules has not contributed significantly to the improvement of development indicators at the state level. In the conclusion there was the confirmation of the hypothesis, given that the good results obtained by the State of Pará, regarding the responsible fiscal management criteria, did not necessarily represent a favorable institutional change in development, so that there were no major advances regarding the indicators of the state social sphere. The dissertation also proposes a draft legislative indication, to be sent to parliamentarians who make up the Pará bench in the Federal Senate, aiming to motivate the competent parliamentary committee to conduct studies to subsidize consequent legislative proposition that culminates in the modernization of the Federal Law of Fiscal Responsibility.