Transparência e accountability das renúncias de receita – uma análise sobre o benefício do programa de apoio a alunos no Município do Rio de Janeiro

Abstract

This study aims to evaluate the transparency and accountability of the tax benefit to encourage secondary education in the Municipality of Rio de Janeiro. Having the specific objectives: a) propose a set/model of guidelines for evaluating the impacts of tax benefits on secondary education in RJ; b) analyze the tax exemption for secondary education in MRJ; and c) discuss the social control of tax benefits. To this end, a theoretical survey was first carried out on the topics: Revenue waivers, which was subdivided into Control of revenue waivers by the Public Administration and Social control over revenue waivers; Transparency and accountability; Support Program for Students (PAA) who completed primary education in the municipal education network – Law No. 3,468/2002; and an approach to previous studies. Furthermore, a qualitative approach was chosen, as it is a descriptive and exploratory study, characterized in terms of means as bibliographic and documentary research. As a data analysis technique, we chose the content analysis of Bardin (2016). After collecting and analyzing the content of the data, the results indicate the absence of regulation in the selection of students and of criteria or indicators in the analysis of the effectiveness of the benefit, a fact that could be standardized in a municipal decree, and this study proposes: the regulation of universalization of student access to accredited educational institutions, analysis of school dropout rates, and the number of students who entered universities which, consequently, increase study time, increasing the possibilities of reducing social inequalities, according to studies by Yannoulas and Garcia (2022). It was also noted that there were no studies available by MRJ evaluating the cost-benefit of the Program, as it is up to the City Hall to assess whether there are no more economical alternative means to achieve the objectives of this tax benefit. It is added that the results also showed that there were two audits carried out by the Court of Auditors of the Municipality of Rio de Janeiro which found that the Municipality of Rio de Janeiro does not monitor and evaluate the results of the PAA of the Municipal Education Network, established by Law No. 3,468/2002, nor does it have a study of the Program's socioeconomic impacts. It was also observed the absence of social control, and several factors may contribute to this fact, such as the lack of program data on the websites of the municipality and control bodies, the lack of encouragement from the municipal government and political agents , and/or the complexity of the topic, reducing social inclusion and society's search for improvement of the Program. Regarding the analysis of the transparency of the City of Rio de Janeiro on the transparency portal (e-gov), the results revealed the lack of data from the PAA, as well as the accountability of educational institutions accredited in the Program. In addition, there is no accounting for revenue waivers, contradicting item 3.6.1.3 of the Accounting Manual Applied to the Public Sector of the 9th edition.