Do planejamento à governança no fomento público financeiro: estudo de caso do setor automotivo
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2018-02-06
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Guerra, Sérgio Antônio Silva
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Financial support instruments are widely used by Public Administration as a means of state regulation in a broad sense, that is, of reallocation of private resources. Used in the context of public policies aimed at socioeconomic development, State resources are passed on to private agents through these instruments, in the exercise of economic activities under a free-initiative regime, to encourage activities with potential to generate positive social externalities. However, the analysis of sectoral incentive policies such as automotive, as well as academic studies and decisions in external control jurisdictions - in particular the Federal Court of Accounts (TCU) - indicate that this administrative function has not been carried out, from a procedural point of view, according to legal parameters, contributing to its ineffectiveness. Hence the need to establish a procedure for the exercise of the administrative function of financial support, based on constitutional and legal regulations, which goes through the stages of planning, structuring, implementation and governance.