Special transfers

"PIX" for whom?

Abstract

The study aimed to analyze the transfers from the Union to other federative entities through
special transfers during the period from 2020 to 2023. The research addresses the functioning of
these transfers, known as "PIX Amendments," from their inception to their operationalization,
discussing aspects of accountability and transparency. The methodology included a descriptive
analysis with both qualitative and quantitative approaches, based on information available on
the Federal Government's public information portals. The results revealed that these transfers
totaled R$ 13.06 billion, benefiting states and municipalities from all units of the federation, with
greater prevalence in the Northeast and Southeast regions. The study observed an expansion in
the use of special transfers, in terms of both amounts and beneficiaries, reinforcing the thesis of
their use for political influence. Additionally, inefficiencies in accountability and transparency
were identified, confirming the conflicts predicted by Agency Theory. The National Congress
and the Federal Court of Accounts have implemented measures to improve accountability and
facilitate oversight, promoting greater social control.