Os efeitos da reforma neoliberal do estado sobre a auditoria - fiscal do trabalho e a atuação no setor de saúde: um estudo a partir do caso da Superintendência Regional do Trabalho e Emprego da Bahia de 1996/2011

Abstract

The precariousness of work has been identified as one of the main effects of restructuring the production process. The neoliberal state reform was guided by the rule of subjection to command logic fiscal adjustment, privatization and deregulation. The managerial public administration model transplanted the rationality of business for the public sector. In this context, the study aims at analyzing the process of labor inspection in Healthcare sector and the way interventive actions have been developed. Because to the magnitude of the phenomenon, the research required to examine the process of implementation of administrative reform and its effect on the action of the Labour Inspection. from the available historical data and, to investigate the evolution of the modus operandi, the amplitude and profile of the intervention of the work fiscal in the Service of Health and to collect data and evidence as to the reach of this fiscal intervention. The methodological approach included the classification and definition of the professional categories of the Health Sector and the selection of sources, variables and indicators of the characteristics of the labor market Health and profile and scope of labor inspection. For the contextualization of Health sector, the sources used were the National Register of Health Care of the Ministry of Health (CNES / MS), the Central Register of Enterprises (CEMPRE / IBGE), the National Household Sample Survey (PNAD / IBGE) and the Survey of Medical-Sanitary (AMS / IBGE) and the analysis of the fiscal aspects were collected and systematized data of the Federal Labour Inspection System (SFIT). The research confirms the main hypothesis, verifying that there was a narrowing of focus tax revenue collection with strong character rather than dimensions such as working hours, safety and health, presenting greater degree in Health Service. It was evidenced that the Administrative Reform has turned out flexible and less punitive the Labour Inspecton, causing loss of institutional credibility, stimulating feeling of impunity and postures of resistance by companies because the reduced probability of catching violations and the low cost of labor fines. The study also provides evidence that the break with the performance measurement systems linked to the remuneration of labor inspectors appears to started a process of reversing the effects of managerial public administration model, pointing out the need for further research to investigate the evolution of the transition model management to a new administration policy of the Labour Inspecion and answers to questions concerning the construction and adaptation of indicators for monitoring and evaluating the inspection effectiveness may contribute to the construction and funding of a new way of acting Labour Inspection in order to promote the law enforcement and the reversion of the precariousness of the labor market.