Governança em múltiplos níveis: análise do modelo de política fiscal brasileiro

This research evaluated the Brazilian fiscal policy model, taking into account fiscal federalism theories as well as the multi-lev e governance theory, so that it may support public managers and policy makers on the mo nitoring and control of the fiscal framework, and of public finances, aiming to contri bute on the debate to enhance public resources allocation, achieving better fiscal manag ement and less financing costs to the country. The study mapped the current fiscal policy model in Brazil, making use of focus groups and survey implementation, as well as evalua tion of best international practices of integrated fiscal policy management. Crossing those data, the research proposed an integ rated model to improve fiscal policy management in Brazil, mainly considering the interactions that come from federative relations.