A aplicação do Regime de Recuperação Fiscal (RRF) no estado do Rio de Janeiro sob a ótica do pacto federativo

Abstract

Brazil is a country that uses the form of state organization called federation. The federated entities enjoy fields of action defined by the Magna Carta, financial obligations and rights, and independence and relative emancipation with regard to the allocation of own resources. Federalism is the form of organization of the State, while fiscal federalism is the element of this type of organization that grants, to each entity of the federation, the ability to collect a certain type of tax, distribute tax revenues, and allocate public resources autonomously and independently. The general objective of this academic research is to analyze the adherence of RJ to the Fiscal Recovery Regime (RRF) in 2017 and its implications in the possible reduction of administrative, fiscal and budgetary autonomy before the federative pact analyzing five focal points, the first, Generation of Own Revenues, Intragovernmental Transfers, Preparation and approval of the budget, Legislative Powers and Control over State-Owned Enterprises. As specific objectives, this research lists, to raise the reasons for the fiscal crisis of Rio de Janeiro that culminated in the aforementioned consent to the RRF, through the analysis of recommendations of the Court of Auditors of the State of Rio de Janeiro (TCE-RJ) from the fiscal year 2010; to ascertain whether, after three years of accession, the state of Rio de Janeiro has reached the balance of its public accounts; to verify whether the state of RJ decreased its administrative autonomy in the face of the application of the RRF, thus violating the federative pact. The methodology of this study is exploratory, based on three pillars: bibliographic research, documentary research and face-to-face interviews with experts on the subject. Through the results found, it was understood that the adhesion of the state of Rio de Janeiro to the Fiscal Recovery Regime did not diminish administrative autonomy and did not violate the federative pact and fiscal federalism, since of the five points analyzed as a basis for maintaining the federative pact, the State only lost autonomy with the sale of the state-owned State Water and Sewage Company (CEDAE). In addition, the application of the regime did not work to balance the accounts in the state, as it stands out the fact that, even after its accession in 2017, there is a constant increase in its debt, maintenance of financial insolvency, the only positive result in public accounts being the reduction of personnel expenses and reduction of the remains to be paid, the suspension of projects and investments which, in the long run, stifles the state's economy, putting it in cyclical events of underdevelopment.