http://repositorio.ufc.br/handle/riufc/73286 2026-06-11T18:11:53Z http://repositorio.ufc.br/handle/riufc/86571 Título: Uma proposta de avaliação da gestão dos recursos próprios das Unidades Federativas do Brasil Autor(es): Coelho Filho, Túlio Madson Arruda Abstract: This dissertation aims to analyze the relative efficiency of Brazilian states in converting financial autonomy and investment effort into accumulated growth of own-source revenue in the period from 2021 to 2024. The study is grounded in the context of Brazilian fiscal federalism, characterized by subnational borrowing restrictions, budget rigidity, and high dependence on intergovernmental transfers, in which the main state taxes — ICMS, IPVA and ITCMD — play a central role in fiscal sustainability. Two indicators are constructed: accumulated growth of own-source revenue and financial autonomy, defined as the ratio between own taxes and current expenditures. The descriptive analysis reveals significant heterogeneity among states and a distinction between cyclical revenue growth and structural capacity to finance public spending. Subsequently, Data Envelopment Analysis (DEA), BCC model oriented to output, is applied, considering financial autonomy and the share of investment in own revenue as inputs, and accumulated revenue growth as output. The results indicate that six states lie on the efficiency frontier in both estimated specifications, while the remaining states show varying degrees of distance from the frontier, suggesting potential room for revenue expansion given their structural conditions. The findings demonstrate that revenue growth alone does not characterize efficiency, requiring joint analysis of structural fiscal conditions and the ability to convert them into revenue performance. Tipo: Dissertação 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/86569 Título: Estratégias setoriais de investimento público para o Ceará Autor(es): Santos, João Carlos Rodrigues dos Abstract: We propose a novel preliminary methodology to optimize sectoral public investment strategies in Ceará. The approach utilizes the state’s MIPR/CE and incorporates concepts from game theory to explore resource allocation methods, considering both pure and mixed strategies. The study evaluates the impact of these strategies on sectoral resource distribution and product generation. The results suggest that the mixed strategy — combining equitable investments, production multipliers, production equalization, and externalities — generates a relatively high payoff while promoting a more balanced distribution of resources across sectors. Specifically, each R$ 1.00 invested through the mixed strategy results in a product generation of R$ 1.44. Although preliminary, the study provides a promising methodological foundation that can evolve and contribute to the decision-making process of institutions such as SEPLAG and ADECE. Tipo: Dissertação 2025-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/86568 Título: Reflexos econômicos dos cenários eleitorais de 2018 e 2022 sobre o equilíbrio orçamentário e financeiro Autor(es): Meneses Junior, Humberto Bezerra de Abstract: This research investigates the partisan orientation of Brazilian state governments in the 2018 and 2022 elections, specifically analyzing the dichotomy between parties that advocate a more controlled fiscal policy, focusing on austerity, spending restraint, and primary surplus, versus those that adopt a more wasteful or expansionary view of public spending, and whether this has a measurable impact on the conduct of fiscal policy during the respective term. The central question is to analyze whether there is a relationship between the elected party profile, whether it advocates a controlled or expansionary fiscal policy, and the actual conduct of fiscal policy in subsequent years, using electoral and fiscal databases. The data were collected from the SICONFI website and the TSE (Superior Electoral Court). The research gap lies in verifying whether the premise of fiscal control is respected after the election, or whether there is a divergence between discourse and fiscal practice. Using a Tobit model, this study seeks to verify fiscal compliance among state federative units in the 2018 and 2022 elections. The literature indicates that there are political-budgetary cycles, where elected officials tend to alter public spending during election periods, but there are controversies regarding the continuity of fiscal policy post-election. The results showed that political and electoral factors are not as effective given budgetary rigor. No substantial evidence was found that these factors, linked to state elections, were preponderant in relation to the fiscal rigidity imposed by the Fiscal Responsibility Law. These theoretical and methodological contributions broaden the understanding of fiscal management, providing new perspectives and support for future research in the area. Tipo: Dissertação 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/86567 Título: Uma avaliação da disposição a pagar pelo direito de construir na Cidade de Fortaleza Autor(es): Martins, Daniela Valente Abstract: This research analyzes the willingness to pay for the right to build in the city of Fortaleza, considering national urban policy guidelines and municipal legislation that regulates the use and occupation of urban land. The study comprehended all events that involved the urban instruments of onerous grants of the right to build and to change the use of urban land, from 2016 to 2024. Usually developed by architects, urban planning, according to Bertaud (2023), ignores market forces in decisions about cities’ design. This research studied the real estate market demand for "created land", analyzing, in licensing processes that required onerous concession, the amounts paid by entrepreneurs and the parameters for evaluating the grants, such as type of activity, urban area, and building restrictions whose flexibilization was conceded. Considering the value of the grant as the dependent variable of the econometric model, the mentioned parameters were taken as explanatory variables to determine the willingness to pay for “created land”. Data from the Municipal Department of Finance’s real estate registry regarding the Urban Property and Territorial Tax (IPTU) and the Real Estate Transfer Tax (ITBI) were also studied, as well as data from the Municipal Department of Urbanism and Environment concerning the onerous grants revenue collected by the Municipal Fund for Urban Development. The methodological approach was based on the estimation of an empirical model of multiple regression, with variance correction by the Newey-West (1987) method. The research found inefficiency in the collection of the Onerous Grant of the Right to Build in relation to the Onerous Grant of the Change of Land Use. Notably, regarding the variable referring to the type of use, the Multifamily Residential activity demonstrated high relevance for the willingness to pay, as well as the flexibility of the height, associated with the increase of the construction potential. Activities suitable for vertical solutions showed greater demand for onerous grants. The urban areas with highest land value are locations with highest demand for “created land”, fulfilling the purpose of these instruments, since regions with higher real estate valuation should be the main sources of funds from onerous grants. However, urban planners must consider the risks of gentrification of areas where the intense use of onerous grants fosters densification. The association with other urban instruments must be applied to avoid the deleterious effects of the concentrated use of "created land". Although this research focusses on the willingness to pay and the efficiency in collection, the instruments have an urbanistic purpose. The objectives of the onerous grants should be to recover, for the community, the "added value", the appreciation of urban property due to public investments, to mitigate inequalities in access to the benefits of urbanization. The resources should be allocated to urban improvements for the most vulnerable population. It is essential to identify the variables that influence the demand for "created land", but the instrument’s efficiency resides, as determined by the City Statute, in the "fair distribution of the benefits and burdens of the urbanization process". Tipo: Dissertação 2026-01-01T00:00:00Z