Mitos e verdades sobre as 'pedaladas fiscais
Autor | Melina Rocha Lukic, José Roberto R. Afonso |
Páginas | 147-149 |
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Com a discussão das chamadas "pedaladas iscais" como potencial fundamento para um impeachment, a recente rejeição, pelo TCU, das contas do exercício de 2014 da presidente Dilma, ganhou destaque sem precedentes na imprensa. Mas em termos iscais e jurídicos, o que são as "pedaladas" exatamente?
No jargão dos especialistas do orçamento público, o termo "pedaladas" sempre foi usado para deinir um atraso de pagamento, quando uma despesa pública que venceria em certa data acaba sendo, de uma ou outra forma, postergada. O compromisso do governo em nada muda, mas a postergação permite reduzir um gasto temporariamente e fabricar um breve efeito de superávit primário. Isto porque, no Brasil, o resultado iscal costuma ser calculado pelo Banco Central segundo o chamado regime de caixa - ou seja, a despesa é computada na data em que saiu dos cofres públicos. Nas maiores economias do mundo, como EUA, Reino Unido, França e Canadá, é incomum que a autori-dade monetária seja responsável por medir os principais indicadores iscais. Mais raro ainda é que as contas públicas não sigam o regime de competência, tal como nas empresas, em que se computa a obrigação quando assumida e não quando paga.
Para melhorar artiicialmente o superávit primário em 2014, o governo federal recorreu como nunca à prática de "pedalar" os gastos. Uma forma especial foi pedalar com a bicicleta dos outros: no caso, bancos públicos pagaram os gastos do Tesouro no lugar dele, em especial benefícios de programas sociais (como Seguro Desemprego e Bolsa
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Família). O TCU demonstrou que, em 2014, foram sacados a descoberto volumes expressivos e por um período de tempo inédito no caso dos pagamentos de benefícios realizados pela Caixa Econômica Federal, Banco do Brasil e BNDES, sem a cobertura posterior e imediata pelo Tesouro Nacional.
Segundo o relatório do TCU, ao inal de agosto de 2014, a Caixa Econômica Federal registrou em seu ativo R$ 1.740,5 milhões em valores a receber do Governo Federal, referentes a pagamentos relativos a programas sociais (Bolsa Família, Abono Salarial e Seguro Desemprego). Tais valores não eram registrados pelo Bacen no rol de obrigações da Dívida Líquida do Setor Público. O mesmo relatório mostra que nos exercícios inanceiros de 2013 e 2014, o saldo das contas referentes ao Seguro Desemprego icou negativo em quinze dos dezesseis meses, enquanto o saldo da conta referente ao Abono Salarial icou negativo em onze dos dezesseis meses. Em relação...
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