Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/299191 
Year of Publication: 
2024
Series/Report no.: 
Texto para Discussão No. 2978
Publisher: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Abstract (Translated): 
This study aimed to analyze the budget trajectory of the Workers' Support Fund (FAT), contrasting accounting indicators with political and economic factors that may have conditioned its operational planning. The data analysis allowed us to corroborate the hypothesis that the evolution of both revenues and current expenses, in addition to being directly related to ongoing transformations in the Brazilian macroeconomic and occupational structure, proved to be subject to factors external to its governance that interfere in the dynamics fund operations. Such factors are mainly associated with fiscal policy decisions that affected the FAT's financing structure, causing significant revenue losses and compromising financial availability to meet its programmatic social protection demands.
Subjects: 
work
social protection
public budget
social rights
equal opportunities
JEL: 
E62
H53
J38
J68
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Working Paper

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