Evolução do estoque de inscrição em restos a pagar decorrente do novo regime fiscal instituído pela emenda constitucional nº 95/2016

Abstract

The lowering of the note of Brazil by the main agencies of credit risk rating in 2016 shows well the worsening of public finances of the Brazilian federal government. This lowering of the note of credit of Brazil was based on successive falls in the tax collection, high inflation rates, high interest rates, besides the difficulty of the federal government to reduce public spending. In this case, aiming to change this was approved in 2016 the Constitutional Amendment number 95 that establishes the New Tax Regime (NTR) to Tax and Social Security Budgets which has validity of 20 years and will limit the primary expense of the Union. To help to understand the impact of the Constitutional Amendment number 95/2016 was made a study of the evolution of the stock of registration in remaining to pay due to NTR instituted by the new Constitutional Amendment within the Public Ministry of the Union. The period of study includes inscriptions on remains to pay from 2008 to 2019 in the following types of costing expenses and capital: 339030 (Consumables), 339036 (Other Third Party Services – Physical Person), 339037 (Labor Leasing), 339039 (Other Third Party Services – Legal Person), 449051 (Works and Installations), 449052 (Equipment and Permanent Material) and 459061 (Acquisition of Property). According to this research the implantation of the New Tax Regime (NTR) caused a reduction in the amount of registered remaining to pay for the PMU from 2017 getting to the registered value in 2019 less than the registered value in 2018.