Estado e fundo público: um estudo para o estado do Espírito Santo (2015–2022)

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dc.contributor.authorRaft, Ana Clara Oliveira
dc.contributor.authorIDhttps://orcid.org/
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dc.contributor.referee11º membro da banca
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dc.contributor.referee22º membro da banca
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dc.contributor.referee33º membro da banca
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dc.contributor.referee77º membro da banca
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dc.date.accessioned2025-11-05T18:27:28Z
dc.date.available2025-11-05T18:27:28Z
dc.date.issued1900-01-01
dc.description.abstractThis dissertation analyses the budgetary policy of Espírito Santo from 2015 to 2022, through the lens of the State Derivation theory, and investigated how the functions and subfunctions of public spending reflect a logic oriented toward capital accumulation. Using official budget data re-grouped by functional classification of expenditure, the study articulates empirical analysis with the theoretical framework of the derivation school. The findings suggest that, despite shifts in political leadership, the core of fiscal policy remained structurally aligned with adjustment imperatives, favouring financial outlays and incentives to the private sector, while deprioritising key areas of social spending. The structure of state revenues reinforces this trend by granting tax exemptions without robust mechanisms for oversight and transparency, thereby deepening the regressive nature of the tax system. Ultimately, the Espírito Santo budget functions as an organic component of state policy—understood here as the expanded reproduction of capital—managing distributive tensions without overcoming them and revealing the persistence of a fiscal rationality largely impervious to partisan or conjunctural change.
dc.description.resumoresumo
dc.description.sponsorshipCoordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
dc.formatText
dc.identifier.urihttp://repositorio.ufes.br/handle/10/20579
dc.languagepor
dc.language.isopt
dc.publisherUniversidade Federal do Espírito Santo
dc.publisher.countryBR
dc.publisher.courseMestrado em Política Social
dc.publisher.departmentCentro de Ciências Jurídicas e Econômicas
dc.publisher.initialsUFES
dc.publisher.programPrograma de Pós-Graduação em Política Social
dc.rightsopen access, restricted access ou embargoed access
dc.subjectPalavra-chave
dc.subject.cnpqServiço Social
dc.titleEstado e fundo público: um estudo para o estado do Espírito Santo (2015–2022)
dc.title.alternativeTítulo alternativo do documento e/ou traduzido em outro idioma
dc.typemasterThesis
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Mestrado em Política Social