Výsledky vyhledávání - "Ivan Gartner"

Akademický článek

Análise do impacto da divulgação de fiscalizações públicas no crescimento econômico dos municípios brasileiros

Autor: Wagner Menke, Ivan Gartner

Publikováno v: Revista Contemporânea de Contabilidade, Vol 19, Iss 52 (2022)

A divulgação de resultados de fiscalizações por órgãos públicos de controle tem potencial para causar impactos na gestão pública. Como havia uma lacuna nas consequências econômicas da atuação desses órgãos, esta pesquisa utilizou o cas

Externí odkaz: https://doaj.org/article/b4d3b239c132491da80ed24d96543b84

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Research Objectives: This research aimed to approach the management of municipal fiscal policies by investigating the causes of its economic growth and examining its fiscal and historical effects on the variation of GDP in municipalities. Theoretic Background: Institutional theory and endogenous economic growth was used to support our models and posterior analysis. Methodology: We used the Brazilian municipalities as our case study, taking the IBGE and STN databases for the period from 2002 to 2018. We examined the effects of municipal fiscal variables, such as expenses and revenues, and historical facts on the variation rates of municipal GDPs by using panel data models. Findings: Results show that historical factors were statistically significant for municipal economic growth. Specifically, in the Brazilian case, municipalities close to the Sugar and Coffee Cycles regions and those that have been the farthest municipalities away from Portugal. Originality: We couldn’t find similar studies with this approach to the best of our knowledge. Theoretical and practical contributions: Findings obtained from this research are relevant for policymakers in general since they point to the role of historical factors in public economic policies. Keywords: Fiscal policy, Economic growth, Historical factors

Autor: WAGNER BRIGNOL MENKE, IVAN GARTNER

Publikováno v: Administração Pública e Gestão Social.

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::61cec9a216d40b57fecb171c2c5fa418
https://doi.org/10.21118/apgs.v15i3.13809

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