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Advisor(s)
Abstract(s)
O objectivo principal desta dissertação consiste no aprofundamento do conhecimento sobre as PPP e o seu impacto sobre a dívida pública e respectiva sustentabilidade.
Assim sendo, o presente estudo foi estruturado em seis partes. Primeiramente, apresenta-se a metodologia, seguida da introdução ao tema das PPP, que integra uma análise à experiência das PPP, tanto a nível nacional como internacional. Outro ponto abordado é o tema da dívida pública, onde são focados aspectos como a sustentabilidade e a equidade inter-geracional. Posteriormente, é tratado o tema da auditoria pública às PPP e o seu controlo externo, sucedendo-se um estudo empírico, tendo por base a projecção de encargos futuros associados às PPP (Nacionais) em vários sectores. Na parte final, são apresentadas as conclusões do trabalho desenvolvido.
A preferência pelo tema escolhido: ―As Parcerias Público-Privadas (PPP) e o seu Impacto na Sustentabilidade da Dívida Pública‖ decorreu da sua actualidade, pertinência e complexidade.
Num contexto de fortes restrições orçamentais, as PPP constituem uma oportunidade para os Estados desenvolverem múltiplas infra-estruturas, sem onerar, no imediato, a dívida pública e, paralelamente, permitir uma diluição do esforço financeiro associado às elevadas despesas de construção de projectos infra-estruturais. A opção PPP poderá apresentar vantagens orçamentais: ao nível do défice, poderá representar a desorçamentação temporária de despesa e ao nível da dívida pública, existirá a possibilidade do Estado prover infra-estruturas e serviços essenciais à margem do seu Balanço.
The main objective of this dissertation is to deepen the knowledge about the PPP and its impact on public debt and its sustainability. Therefore, this study was structured into six parts. It presents the methodology, followed by introduction to the subject of PPP, an analysis that integrates the experience of PPPs, both nationally and internationally. Another topic is the subject of public debt, which are focused on aspects such as sustainability and intergenerational equity. Later, it treated the subject of public audit of PPP and its external control, succeeding an empirical study, based on the projection of future expenses associated with PPP (National) in various sectors. In the final part presents the conclusions of their work. The preference for the theme: "The Public-Private Partnerships (PPP) and its Impact on Public Debt Sustainability", held its timeliness, relevance and complexity. In a context of strong budgetary constraints, PPPs provide an opportunity for states to develop multiple infrastructures, without increasing the debt immediately and in parallel, allowing a dilution of the financial burden associated with high construction costs for infrastructure projects. The PPP option may be advantageous budget: the deficit level, may represent the off-budget temporary spending and debt levels, there is the possibility of the State to provide infrastructure and services essential off- balance-sheet.
The main objective of this dissertation is to deepen the knowledge about the PPP and its impact on public debt and its sustainability. Therefore, this study was structured into six parts. It presents the methodology, followed by introduction to the subject of PPP, an analysis that integrates the experience of PPPs, both nationally and internationally. Another topic is the subject of public debt, which are focused on aspects such as sustainability and intergenerational equity. Later, it treated the subject of public audit of PPP and its external control, succeeding an empirical study, based on the projection of future expenses associated with PPP (National) in various sectors. In the final part presents the conclusions of their work. The preference for the theme: "The Public-Private Partnerships (PPP) and its Impact on Public Debt Sustainability", held its timeliness, relevance and complexity. In a context of strong budgetary constraints, PPPs provide an opportunity for states to develop multiple infrastructures, without increasing the debt immediately and in parallel, allowing a dilution of the financial burden associated with high construction costs for infrastructure projects. The PPP option may be advantageous budget: the deficit level, may represent the off-budget temporary spending and debt levels, there is the possibility of the State to provide infrastructure and services essential off- balance-sheet.
Description
Mestrado em Auditoria
Keywords
Parcerias Público-Privadas PPP Dívida pública Sustentabilidade Equidade inter-geracional Public-Private Partnerships Public debt Sustainability Intergenerational equity