Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/144627
Authors: 
Gobetti, Sérgio Wulff
Lima de Almeida, Vinícius
Year of Publication: 
2016
Series/Report no.: 
Texto para Discussão, Instituto de Pesquisa Econômica Aplicada (IPEA) 2191
Abstract (Translated): 
This Discussion Paper aims to carry out an X-ray of federal public spending between 2001 and 2015 and in addition, a preliminary analysis of the fiscal adjustment in progress, identifying what were the expenditure groups and programs/actions hardest hit. The analytical work is based on a model developed to reply the fiscal statistics from the National Treasury with data from the budget payments registered at Siafi, which allow a more detailed opening of operating and capital expenses than the one constant in the official publications. In addition, the model promotes a kind of cleansing the data, by eliminating the effect of merely accounting operations and methodological changes in the series in order to provide a better analysis of the evolution of public finances in the economic perspective.
Subjects: 
primary balance
public spending
creative accountability
fiscal adjustment
JEL: 
E62
H53
H61
M41
Document Type: 
Working Paper

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