Implicações do novo regime fiscal no setor público da União: revisão integrada de literatura

Abstract

The study refers to the articles published in the Journal Portal of the Coordination for the Improvement of Higher Education Personnel (CAPES) that address the implications of Constitutional Amendment (EC) nº 95/2016 in the public sector of the Union. The objective of the research was to conduct an Integrative Literature Review in relation to the implementation of the New Fiscal Regime for the federal public sector. It was defined as a bibliographic and documentary research, covering official revenue data, indebted expense. Documentary research concerns official data on revenues, expenses, indebtedness, tax burden its trajectory in reference to Gross Domestic Product (PIB), all available in the database of the CAPES Journal Portal, from the following keywords: "New Tax Regime" or "Constitutional Amendment nº 95/2016", regarding inclusion criteria, were limited to articles published from 2016 to 2019. From a universe of 2,047 studies, only seven articles make up the selected sample, whose analyzed information is summarized, standardized and described in topics: author(es) and year, title, objective and results. The results pointed out that the New Tax Regime has normative limitations because it allows the increase in expenditure, as well as presents worrying aspects in line with the ceiling of public spending with areas important to the population and the overcoming of social inequality, especially with regard to Health and Education. In conclusion, the implementation of the New Fiscal Regime is viewed with suspicion, because the selected articles, mostly, emphasize the negative character regarding the cost of Health and Education, as well as emphasizes the inefficiency in containing public spending of the Union, contributing to the increase of resources destined for transfers to states, municipalities and the Fund for The Maintenance and Development of Basic Education (Fundeb).