Efeitos da renúncia de receitas públicas sobre as transferências voluntárias
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TCC
Date
2022-12
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Authors
Biazzon, Ana Carolina Kraimer
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Chimenti, Ricardo Cunha
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Abstract
O objetivo do presente artigo é analisar a relação entre as renúncias de receitas
públicas e as transferências voluntárias. Através da definição dos termos e da aplicabilidade da
Lei de Responsabilidade Fiscal pretende-se explorar a questão da transparência e da boa gestão
das políticas de renúncia de receitas e da influência dessas no recebimento das transferências
voluntárias, analisando se há uma efetiva transparência que permita o monitoramento e a
verificação no tocante ao respeito ao disposto na Lei de Responsabilidade Fiscal, a fim de evitar
que entes com maior poder econômico recebam transferências de recursos fundamentais que
poderiam ser destinadas a outros.
The purpose of this article is to analyze the relationship between public revenue waivers and voluntary transfers. Through the definition of the terms and the applicability of the Fiscal Responsibility Law it is intended to explore the issue of transparency and good management of revenue waiver policies and their influence on the receipt of voluntary transfers, analyzing whether there is an effective transparency that allows monitoring and verification regarding the respect of the provisions of the Fiscal Responsibility Law, in order to avoid that entities with greater economic power receive transfers that could be allocated to other key resources.
The purpose of this article is to analyze the relationship between public revenue waivers and voluntary transfers. Through the definition of the terms and the applicability of the Fiscal Responsibility Law it is intended to explore the issue of transparency and good management of revenue waiver policies and their influence on the receipt of voluntary transfers, analyzing whether there is an effective transparency that allows monitoring and verification regarding the respect of the provisions of the Fiscal Responsibility Law, in order to avoid that entities with greater economic power receive transfers that could be allocated to other key resources.
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Keywords
receitas públicas , transferência voluntária , gasto público e lei de responsabilidade fiscal , public revenues , voluntary transfers , public spending and fiscal responsibility law