Law Of Fiscal Responsibility
Mostrando 25-35 de 35 artigos, teses e dissertações.
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25. O impacto da lei de responsabilidade fiscal nos orçamentos: uma análise do desempenho financeiro dos municípios do Rio Grande do Sul de 1997 a 2004
The Fiscal Responsibility Act, which was enacted in the year 2000, has brought important changes to the management of public resources in order to promote transparency, control and balance of the public accounts. As a management tool, the public budget is used to provide information which may meet the purposes of the law, to measure the results of the revenu
Publicado em: 2007
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26. Eficiência na gestão fiscal: um estudo sobre a arrecadação de receitas próprias do município de Alagoinhas/BA entre 2001/2006.
A Lei Complementar no 101/2000 (LRF), desde a sua promulgação, tornou-se um dos principais instrumentos para o planejamento e controle das finanças públicas. Determinou entre outras regras, a efetiva instituição, previsão e arrecadação de tributos próprios, bem como regras que limitaram a formação de déficit s e endividamento públicos, tudo a f
Publicado em: 2007
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27. As garantias nos contratos de parcerias público-privadas (PPP) no Brasil
In the past decades, the Brazilian State has been unable to supply, by its own means, the social and economic needs of society. In recent times, it has been trying to attract the private sector in order to collaborate with it in vital areas of society. Based on this current trend, this study aims to analyze the guarantees on the contracts of Public-Private P
Publicado em: 2007
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28. Effect of the law of fiscal responsibility on the public charges of the cities of the state of the Piauà / Efeitos da lei de responsabilidade fiscal sobre as despesas pÃblicas dos municÃpios do estado do PiauÃ
O final dos anos 90 foi marcado por uma profunda transformaÃÃo no cenÃrio econÃmico e polÃtico do Brasil, com a implementaÃÃo de condutas que buscavam a adequaÃÃo do nosso paÃs Ãs novas exigÃncias do cenÃrio internacional. Para que o paÃs incorporasse as noÃÃes de competitividade e desenvolvimento, era necessÃrio que o setor pÃblico desse t
Publicado em: 2007
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29. O processo de ordenamento fiscal no Brasil na década de 90 e a Lei de Responsabilidade Fiscal / The Brazilian process of fiscal ordering in 1990s and the Fiscal Responsibility Law.
The aim of this work is to investigate the Brazilian process of fiscal ordering in the 1990s. More specifically, it focuses on the creation process of Fiscal Responsibility Law. Its point of departure is some political scientists vision that legislative projects undermining the subnational governments interests are not often approved due to State governors e
Publicado em: 2006
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30. Public finances in Brazilian states: an evaluation of budget execution from 1995 to 2004 / As finanças públicas nos estados brasileiros: uma avaliação da execução orçamentária, no período de 1995 a 2004
In despite of the Federal Government has been sustaining the articulation of the federative pact by means of financial support of states, the 1988 Constitution consolidated the weak budget restrictions in national fields that contributed to an ineffective fiscal administration resulting in primary deficits and continuous growth of state debts participating i
Publicado em: 2006
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31. Effects of the Fiscal Responsibility Law on expenditure categories and functions of the Brazilian municipal districts (1998-2004). / Efeitos da Lei de Responsabilidade Fiscal sobre as categorias e funções de despesas dos municípios brasileiros (1998-2004)
Embora alguns estudos tenham encontrado evidências acerca da eficácia da Lei de Responsabilidade Fiscal (LRF) em reduzir as despesas estaduais e municipais, procurou-se neste trabalho, analisar os efeitos da lei sobre níveis mais desagregados de despesa. Partiu-se da hipótese de que, possivelmente, os componentes menos rígidos de despesa teriam sido mai
Publicado em: 2006
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32. GestÃo de custos na administraÃÃo pÃblica : uma contribuiÃÃo de um modelo conceitual de um sistema de custos para a JustiÃa Federal de Sergipe
As a conducting code for public administrators the Fiscal Responsibility Law â FRL was edited with the objective of defining public finances norms orientated to the responsibility in the fiscal management. The objective of the present study consists of proposing a conceptual model of costs to be applied in the administration of the Federal Justice â SE, wh
Publicado em: 2006
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33. Model for the evaluation of the credit risk of Brazilian cities / Modelo para a avaliação do risco de crédito de municípios brasileiros
As many on public area as on private area, the financing needs are relative to investment decisions. For each monetary unit to be invested there is need to obtain funds to financing. When questions are made about this issues financing needs- and those questions are associated to municipal finances, one hiatus appears at this moment, wich there wasnt stud
Publicado em: 2004
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34. SubstituiÃÃo tributÃria no ICMS: ConsideraÃÃes sobre a tÃcnica de arrecadaÃÃo utilizada pelos Estados
The dissertation aims to make a study of tax substitution in the ICMS. It starts with an analysis of the historical background to this duty in Brazil, considering that since the Constitution of 1934 significant alterations had occurred in the taxation structure of the country. When developing the Federal Constitution of 1988 the direction moved towards the s
Publicado em: 2004
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35. Uma contribuição ao estudo da incidência dos custos de conformidade às leis e disposições tributárias: um panorama mundial e pesquisa dos custos das companhias de capital aberto no Brasil / A contribution to the study of the incidence of compliance costs of taxation on the taxpayers. An overview of the world panorama and a research about the costs of public companies in Brazil.
The compliance costs of taxation correspond to the costs the taxpayers incur, necessary to comply with the fiscal rules. Tax returns, information to the federal, state and local fiscal authorities, inclusions and exclusions to taxable results done by legal obligations, meeting fiscal auditing, changes in legislation, penalties and administrative and court su
Publicado em: 2001