Výsledky vyhledávání - "Fiscal responsibility law"

Situação fiscal dos municípios do Ceará quanto ao cumprimento dos gastos com pessoal: uma análise em meio à pandemia do Sars-Cov-2

Autor: Costa Bayde, Livia, Saraiva Coelho, Nirleide, de Aguiar Guedes, Francisca Yasmin

Publikováno v: Revista Controle-Doutrina e Artigos; v. 21 n. 1 (2023); 418-449
Revista Controle
Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE

The Fiscal Responsibility Law (LRF) represented a milestone in public finances in Brazil, as it brought changes in the process of organizing and planning public spending. Personnel expenses represent a large portion of the budget, and may compromise

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6112c019480897ae217916c868c3a96b
https://doi.org/10.32586/rcda.v21i1.785

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Akademický článek

The dynamics of personnel expenses in municipalities of São Paulo: An analysis from the effects of the fiscal responsibility law

Autor: Rogelio Gerônimo dos Santos, Matheus Demambre Bacchi, Sidnei Pereira do Nascimento

Publikováno v: Economia & Região, Vol 4, Iss 2, Pp 127-139 (2017)

This study aimed to evaluate the impacts of the Fiscal Responsibility Law (FRL) in personnel expenses in the municipalities of São Paulo from 1997 to 2014. Was used the database of the National Treasury Secretariat (STN) and Accounting Data Collecti

Externí odkaz: https://doaj.org/article/4f5e4a42436a48ce8f89df19c03e119a

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Akademický článek

Analyses of ITBI Revenue in Main Cities of Rio Grande do Sul

Autor: Rogelio Gerônimo dos Santos, Sidnei Pereira do Nascimento, Flavio Kaue Fiuza-Moura

Publikováno v: Economia & Região, Vol 4, Iss 1, Pp 47-61 (2016)

The collection of tax revenues is necessary to pay the expenses of State services that are demanded by society. Thus, the aim this study is to assess the behavior of per capita income of the Property Tax Asset Transfers (PTAT or Imposto sobre Transfe

Externí odkaz: https://doaj.org/article/f0fcc209261445d9ab13c9c8a5a89ffc

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Fiscal limits and local public expenditure in Brazil

Autor: Lilian Lopes Ribeiro, Debora Gaspar Feitosa

Publikováno v: Interações (Campo Grande), Volume: 23, Issue: 4, Pages: 1069-1085, Published: 27 FEB 2023

This article analyzes the implementation of fiscal limit targets and their influence on government size and productivity of public expenditures in Brazilian municipalities between 2005 and 2016. For this purpose, a panel data model was estimated, usi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::45050c29ebd341f8274704cae84eddc7
http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1518-70122022000401069&lng=en&tlng=en

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Akademický článek

Fiscal Responsibility Legal Framework—New Paradigm for Fiscal Discipline in the EU

Autor: Mihaela Tofan, Mihaela Onofrei, Anca-Florentina Vatamanu

Publikováno v: Risks, Vol 8, Iss 3, p 79 (2020)

This paper aims at studying the legal aspects of the European Union (EU)’s fiscal policy, analyzing the statute of fiscal responsibility legal framework, the different measures undertaken in the last years with respect to European trends in fiscal

Externí odkaz: https://doaj.org/article/2578fc963e1247fa8e4dd9c042c3d65a

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APPLICATION OF PUBLIC RESOURCES IN EDUCATION AND HEALTH IN THE MUNICIPALITY OF MARACAÍ (SP): ANALYSIS OF CONSTITUTIONAL LIMITS

Autor: SILVEIRA JÚNIOR, Marcos Daniel

The present study aims to analyze the constitutional order regarding the amount of expenditures made in the areas of education and health in the municipality of Maracaí (SP). Starting from the hypothesis that, constitutionally, at the municipal leve

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3f7e26aaa63a119133c29c3094936e7d

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Courts of accounts divergent methodologies and its impacts on personnel expenditure rules

Autor: Marcelo de Sousa Teixeira

Publikováno v: Revista de Administração Pública, Vol 54, Iss 6, Pp 1747-1759 (2020)
Revista de Administração Pública v.54 n.6 2020
Revista de Administração Pública
Fundação Getulio Vargas (FGV)
instacron:FGV
Revista de Administração Pública, Volume: 54, Issue: 6, Pages: 1747-1759, Published: 16 DEC 2020

Resumo O presente artigo expõe as divergências entre as metodologias adotadas pelos Tribunais de Contas e as apresentadas no Manual de Demonstrativos Fiscais (MDF), elaborado pela Secretaria do Tesouro Nacional (STN), para o cálculo das despesas c

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::68a575e4bba856fa2717c6f5c2aedf4f
http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0034-76122020000601747&tlng=en

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Impactos de la Ley Complementaria No. 173/2020 sobre Gastos de Personal del Estado de Ceará

Autor: Bezerra Rocha, Bárbara, Saraiva, Nirleide, Moreira, Denise, Barrozo, Luziberto

Publikováno v: Revista Controle-Doutrina e Artigos; v. 20 n. 2 (2022); 192-221
Revista Controle
Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE

This study aims to verify the impact of Complementary Law (LC) No. 173 on personnel expenses in the State of Ceará, in 2020, considering the limitations brought by this legislation, which partially amends the Fiscal Responsibility Law (LRF ) during

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::a48832d6b7b5462013d75783c67b9213
https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/740

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