Usos e apropriações de relatórios públicos: modelo analítico de barreiras e incentivos no contexto da transparência

Abstract

Brazilian fiscal transparency operates within a paradox between a robust normative framework and the absence of a diagnostic instrument articulating barriers and incentives within the same institutional context. This dissertation investigates how such elements manifest and interact in the discursive practice of the National Treasury Secretariat (STN), and what the dynamics suggest about the distance between the legal framework and the effective implementation of fiscal transparency in Brazil. The general objective was to propose an analytical diagnostic model grounded in barriers and incentives, supported by triangulated empirical convergence. A convergent mixed-methods design (Creswell; Plano Clark, 2018) was adopted across three stages: systematic literature review of 50 Brazilian articles (2020– 2024); categorical content analysis of 122 STN press conferences (2020–2025) — 64 from the National Treasury Result and 58 from the Monthly Debt Report; and seven semistructured interviews with economic journalists, a federal public servant, and a civil society representative. The instrument, anchored in Political Economy of Accounting, Public Choice Theory, and Information Asymmetry Theory, articulates twelve categories — six barriers and six incentives. Four convergent findings emerged: persistent low discursive articulation over six years; absence of endogenous incentives; structural dependence on Media Pressure as the only effective incentive; and a paradox between robust Access to Information Laws and low communicational efficacy. Findings support the façade transparency hypothesis formal compliance without the substance required to reduce informational asymmetry between State and citizen -, operationalized through a three-faceted typology: normative, bureaucratic, and technological façade. As a cardinal limitation, the absence of inter-coder validation is recorded, mitigated by iterative calibration and triangulation of three sources.