O fundo estadual de transporte do Tocantins e as políticas públicas de infraestrutura de rodovias

Abstract

This study addresses the State Transportation Fund as an instrument for implementing public policies on road infrastructure in the State of Tocantins. Tocantins is an economically promising state (especially in agribusiness) and at the same time dependent on external resources, such as financial transfers from the Union, a large part of which are earmarked. Concomitantly, it presents a large deficit in road infrastructure, with more than half of the state's road network unpaved or in poor condition. The creation of the FET (State Transportation Fund), by Law No. 3,617/2019 and amended by Laws No. 4,029/2022 and No. 4,303/2023, aimed to provide resources for transportation works. However, the contribution to the Fund has generated legal challenges from producers (Aprosoja/TO), this research raises the question of the constitutionality of the tax nature of the levy and its effectiveness. The research adopts a qualitative approach and uses the case study method, focusing on exploratory, descriptive, and documentary analysis. Data were collected through bibliographic research, analysis of reports and accounting statements (AGETO, SEFAZ, CGE, and TCE), and the application of structured questionnaires to key managers (SEFAZ, AGETO, and Aprosoja). The results demonstrate limited effectiveness of the FET (Fund for the Development of Transportation). The budgetary analysis of the Agency for Transportation, Works and Infrastructure (AGETO) reveals that the Fund's resources represented only 3% to 9% of the total invested in road infrastructure in the period from 2022 to 2024. The disagreements among key stakeholders indicate that, although the FET (State Transportation Fund) is seen by the government as a vital source of revenue in a scenario of fiscal dependence, it is perceived by the productive sector as a tax-like levy and insufficient to solve logistics problems. Highway concessions (PPPs), such as the BR-153 (Ecovias Araguaia), were cited by managers as a more promising alternative for future infrastructure financing. It is concluded that the FET is an instrument with low structural impact, but relevant to the state budget. It is recommended that the resource allocation mechanisms be reviewed, transparency in the physical and financial execution of the Fund be increased, and Public-Private Partnership (PPP) models be adopted for state highways.