The impact of the Fiscal Responsibility Act on financial performance and budget execution in Rio Grande do Sul municipalities from 1997 to 2004

Detalhes bibliográficos
Autor(a) principal: Santos, Sandra Regina Toledo dos
Data de Publicação: 2011
Outros Autores: Alves, Tiago Wickstrom
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Administração Pública
Texto Completo: https://periodicos.fgv.br/rap/article/view/6988
Resumo: This paper analyses the performance of Rio Grande do Sul cities based on economic and financial indicators from 1997 to 2005 aiming at assessing the impact of the so-called Fiscal Responsibility Law (FRL) on financial performance and budget execution. Nine indicators were employed and through a regression using panel data it was estimated the changes on those indicators after the introduction of the FRL. The results show that seven out of the nine indicators had a better performance due to the FRL, as expected by the theory.
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spelling The impact of the Fiscal Responsibility Act on financial performance and budget execution in Rio Grande do Sul municipalities from 1997 to 2004O impacto da Lei de Responsabilidade Fiscal no desempenho financeiro e na execução orçamentária dos municípios no Rio Grande do Sul de 1997 a 2004Fiscal Responsibility Lawbudgetpublic finances.Lei de Responsabilidade Fiscalorçamentofinanças públicas.This paper analyses the performance of Rio Grande do Sul cities based on economic and financial indicators from 1997 to 2005 aiming at assessing the impact of the so-called Fiscal Responsibility Law (FRL) on financial performance and budget execution. Nine indicators were employed and through a regression using panel data it was estimated the changes on those indicators after the introduction of the FRL. The results show that seven out of the nine indicators had a better performance due to the FRL, as expected by the theory.Este trabalho analisa através de indicadores os orçamentos e os dados dos balançosdos municípios do estado do Rio Grande do Sul, no período de 1997 a 2004, comobjetivo de avaliar o impacto que a Lei de Responsabilidade Fiscal (LRF) teve sobreo desempenho financeiro e na execução orçamentária. Para tal avaliação, utilizou-sede um modelo de regressão, com dados em painel, e constatou-se que os resultadosna expressiva maioria dos indicadores apresentaram uma melhora em seus valoresapós a LRF, confirmando a mudança teórica esperada.Fundação Getulio Vargas (FGV EBAPE)2011-12-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/6988Brazilian Journal of Public Administration; Vol. 45 No. 1 (2011); 181 a 208Revista de Administração Pública; Vol. 45 Núm. 1 (2011); 181 a 208Revista de Administração Pública; v. 45 n. 1 (2011); 181 a 2081982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/6988/5549Santos, Sandra Regina Toledo dosAlves, Tiago Wickstrominfo:eu-repo/semantics/openAccess2021-11-17T20:48:25Zoai:ojs.periodicos.fgv.br:article/6988Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T20:48:25Revista de Administração Pública - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv The impact of the Fiscal Responsibility Act on financial performance and budget execution in Rio Grande do Sul municipalities from 1997 to 2004
O impacto da Lei de Responsabilidade Fiscal no desempenho financeiro e na execução orçamentária dos municípios no Rio Grande do Sul de 1997 a 2004
title The impact of the Fiscal Responsibility Act on financial performance and budget execution in Rio Grande do Sul municipalities from 1997 to 2004
spellingShingle The impact of the Fiscal Responsibility Act on financial performance and budget execution in Rio Grande do Sul municipalities from 1997 to 2004
Santos, Sandra Regina Toledo dos
Fiscal Responsibility Law
budget
public finances.
Lei de Responsabilidade Fiscal
orçamento
finanças públicas.
title_short The impact of the Fiscal Responsibility Act on financial performance and budget execution in Rio Grande do Sul municipalities from 1997 to 2004
title_full The impact of the Fiscal Responsibility Act on financial performance and budget execution in Rio Grande do Sul municipalities from 1997 to 2004
title_fullStr The impact of the Fiscal Responsibility Act on financial performance and budget execution in Rio Grande do Sul municipalities from 1997 to 2004
title_full_unstemmed The impact of the Fiscal Responsibility Act on financial performance and budget execution in Rio Grande do Sul municipalities from 1997 to 2004
title_sort The impact of the Fiscal Responsibility Act on financial performance and budget execution in Rio Grande do Sul municipalities from 1997 to 2004
author Santos, Sandra Regina Toledo dos
author_facet Santos, Sandra Regina Toledo dos
Alves, Tiago Wickstrom
author_role author
author2 Alves, Tiago Wickstrom
author2_role author
dc.contributor.author.fl_str_mv Santos, Sandra Regina Toledo dos
Alves, Tiago Wickstrom
dc.subject.por.fl_str_mv Fiscal Responsibility Law
budget
public finances.
Lei de Responsabilidade Fiscal
orçamento
finanças públicas.
topic Fiscal Responsibility Law
budget
public finances.
Lei de Responsabilidade Fiscal
orçamento
finanças públicas.
description This paper analyses the performance of Rio Grande do Sul cities based on economic and financial indicators from 1997 to 2005 aiming at assessing the impact of the so-called Fiscal Responsibility Law (FRL) on financial performance and budget execution. Nine indicators were employed and through a regression using panel data it was estimated the changes on those indicators after the introduction of the FRL. The results show that seven out of the nine indicators had a better performance due to the FRL, as expected by the theory.
publishDate 2011
dc.date.none.fl_str_mv 2011-12-18
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.fgv.br/rap/article/view/6988
url https://periodicos.fgv.br/rap/article/view/6988
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rap/article/view/6988/5549
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
publisher.none.fl_str_mv Fundação Getulio Vargas (FGV EBAPE)
dc.source.none.fl_str_mv Brazilian Journal of Public Administration; Vol. 45 No. 1 (2011); 181 a 208
Revista de Administração Pública; Vol. 45 Núm. 1 (2011); 181 a 208
Revista de Administração Pública; v. 45 n. 1 (2011); 181 a 208
1982-3134
0034-7612
reponame:Revista de Administração Pública
instname:Fundação Getulio Vargas (FGV)
instacron:FGV
instname_str Fundação Getulio Vargas (FGV)
instacron_str FGV
institution FGV
reponame_str Revista de Administração Pública
collection Revista de Administração Pública
repository.name.fl_str_mv Revista de Administração Pública - Fundação Getulio Vargas (FGV)
repository.mail.fl_str_mv ||rap@fgv.br
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