IMF-巴西：政府财政和公共部门债务统计任务技术援助报告（2024年8月5日至16日）（英）

BRAZIL Report on Government Finance and Public Sector Debt Statistics Mission (August 5–16, 2024) APRIL 2025 Prepared by Ethan Weisman TECHNICAL REPORT Authoring Department: Statistics Department DISCLAIMER “The contents of this document constitute technical advice provided by the staff of the International Monetary Fund to the authorities of Ministry of Finance (MF), the Central Bank of Brazil (BACEN), and the Brazilian Institute of Geography and Statistics (IBGE) (the "CD recipient") in response to their request for technical assistance. This document (in whole or in part) or summaries thereof may be disclosed by the IMF to the IMF Executive Director for Brazil, to other IMF Executive Directors and members of their staff, as well as to other agencies or instrumentalities of the CD recipient, and upon their request, to World Bank staff, and other technical assistance providers and donors with legitimate interest, unless the CD recipient specifically objects to such disclosure (see Operational Guidance for the Dissemination of Capacity Development Information). Publication or Disclosure of this report (in whole or in part) to parties outside the IMF other than agencies or instrumentalities of the CD recipient, World Bank staff, other technical assistance providers and donors with legitimate interest shall require the explicit consent of the CD recipient and the IMF’s Statistics department.” IMF | Technical Report – Brazil Estatísticas de Finanças Públicas e Dívida do Setor Público | 1 Table of Contents Acronyms and Abbreviations .................................................................................................................... 2 Summary of Mission Outcomes and Priority Recommendations .......................................................... 7 Detailed Technical Evaluation and Recommendations ........................................................................ 10 A. Migration to GFS Statistics for Policy Purposes – A Proposed 5-year Plan .......................................... 10 B. Discrepancies – General Themes ......................................................................................................... 12 C. Sectorization of the Public sector .......................................................................................................... 13 D. The FGTS (and PIS/PASEP) PROVIDENT fund Recording in GFS ..................................................... 15 E. The BACEN – National Treasury (STN) Relationship ........................................................................... 17 F. Regional Government Employment-related Pension Schemes ............................................................ 18 G. Court-ordered Debt (“Precatorios”) ........................................................................................................ 19 H. Overdue Taxes (“Divida Ativa”) ...........................................................................................................