É adequado tratar desiguais sob o mesmo parâmetro? um estudo sobre o limite de gastos com pessoal posto pela lei de responsabilidade fiscal (LRF) e seus principais desdobramentos na eficiência da gestão pública em municípios brasileiros.

Abstract

During the management of Fernando Henrique Cardoso (FHC) as president of Brazil, he made some pacts in favor of the tripod of sustainability, in order to bring greater control and transparency and planning to Public Management to overcome the vestiges of the fiscal crisis of the early 1990s. , among which, in 2020, it enacted the Fiscal Responsibility Law (LRF). However, over 20 years, the rigidity of some of its requirements has being questioned due to the potential to hinder the application of resources to meet the society’s needs. This work focuses on the problems caused by the Article 19 of the aforementioned Law, which establishes a threshold for personnel expenses - 54% of the Net Current Revenue for all and any municipality, without taking into consideration the dissimilarities that exist among them. Aiming to show how the imposition of the personnel expenditure limit in a generalized way may affect the efficiency of municipal public management, considering the existing antagonistic socioeconomic situations. It has been calculated to determine the sample quantitative and thus the 130 municipalities with higher Net Current Revenues (NCRs) and the 130 with lowest NCRs in the year 2019 were selected. Thus, the following data has been collected from them: Personnel Expenditure, Population, Mortality from avoidable causes Age-Serial Distortion, Socioeconomic Level and Annual Social Information Report and then calculated the variable "efficiency" through the non-parametric statistical model of Data Envelopment Analysis (DEA). As a theoretical apparatus, this quantitative, bibliographical, documental and analytical research was guided by references that bring to light the nuances of the FRL. The efficiency and use of indicators in public management and the specific local scenarios from the perspective of Milton Santos, a geographer who studied the spaces from the analysis of human relations and daily practices, and raised critical debates about globalization without considering inequalities. The outcomes suggest that the legal limitation of personnel expenditures influences negatively both on the management of smaller and larger municipalities, since in some of them it can lead to reduced investment in substantial areas, while in others it can stimulate increased spending.