Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in Brazil
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Data de Publicação: | 2009 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | BBR. Brazilian Business Review (English edition. Online) |
Texto Completo: | http://www.bbronline.com.br/index.php/bbr/article/view/366 |
Resumo: | The Brazilian National Treasury, through Decree No. 614/06, established the Standards for the consolidation of public accounts applicable to PPP contracts, recommending the adoption of the essence over form criterion, focusing on the essence of the economic relationship between contracting parties. However, an analysis of the essence of the contractual purpose was considered necessary because, in the final analysis, it is the phenomenon that needs to be accounted for. The methodology consists of a descriptive, exploratory, bibliographic and documentary research. Primary and secondary data were collected with a view to their structure in four theme units, so as to analyze the context in which PPP contracts emerged in Brazil. Through this research, it could be identified that there is no agreement between the essence of the contractual purpose and the legal form of the PPP contracts in the creation of highway structures in Brazil. Both the terms of Law No. 11.079/04 and those of Decree No. 614/06 delimit the analysis of the contract’s essence, inducing to the supremacy of formal aspects over essence in the analysis of the phenomenon that has to be accounted for. |
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Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in BrazilParcerias Público-Privadas no Setor Rodoviário: um estudo da concordância entre a essência do objeto contratual e a forma jurídica dos contratos no Brasilpublic-private partnershipcontractinfrastructurepublic accountinghighwayparceria público-privadacontratoinfra-estruturacontabilidade públicarodoviaThe Brazilian National Treasury, through Decree No. 614/06, established the Standards for the consolidation of public accounts applicable to PPP contracts, recommending the adoption of the essence over form criterion, focusing on the essence of the economic relationship between contracting parties. However, an analysis of the essence of the contractual purpose was considered necessary because, in the final analysis, it is the phenomenon that needs to be accounted for. The methodology consists of a descriptive, exploratory, bibliographic and documentary research. Primary and secondary data were collected with a view to their structure in four theme units, so as to analyze the context in which PPP contracts emerged in Brazil. Through this research, it could be identified that there is no agreement between the essence of the contractual purpose and the legal form of the PPP contracts in the creation of highway structures in Brazil. Both the terms of Law No. 11.079/04 and those of Decree No. 614/06 delimit the analysis of the contract’s essence, inducing to the supremacy of formal aspects over essence in the analysis of the phenomenon that has to be accounted for.A Secretaria do Tesouro Nacional, através da Portaria nº. 614/06, estabeleceu as normas relativas à consolidação das contas públicas aplicáveis aos contratos PPPs, preconizando a adoção do critério da essência sobre a forma com foco na essência da relação econômica entre as partes contratantes. Porém considerou-se necessário realizar uma análise da essência do objeto contratual por ele ser, em última análise, o fenômeno a ser contabilizado. A metodologia utilizada consistiu numa pesquisa do tipo exploratório, descritivo, bibliográfico e documental. Foram coletados dados primários e secundários visando sua estruturação em quatro unidades temáticas que permitissem analisar o contexto em que surgiram os contratos PPPs no Brasil. Esta pesquisa permitiu identificar que não existe uma concordância entre a essência do objeto contratual e a forma jurídica dos contratos PPPs na criação de infra-estruturas rodoviárias no Brasil. Tanto os termos da Lei nº. 11.079/04, quanto os da Portaria nº. 614/06, limitam a análise da essência do contrato, induzindo à supremacia dos aspectos formais sobre a essência na hora de avaliar o fenômeno a ser contabilizado.FUCAPE Business Shool2009-09-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewed ArticleArtigo revisado pelos paresapplication/pdfapplication/pdfhttp://www.bbronline.com.br/index.php/bbr/article/view/36610.15728/bbr.2009.6.3.3Brazilian Business Review; Vol. 6 No. 3 (2009): September to December 2009; 249-266Brazilian Business Review; v. 6 n. 3 (2009): Setembro a Dezembro de 2009; 249-2661808-23861807-734Xreponame:BBR. Brazilian Business Review (English edition. Online)instname:Fucape Business School (FBS)instacron:FBSengporhttp://www.bbronline.com.br/index.php/bbr/article/view/366/557http://www.bbronline.com.br/index.php/bbr/article/view/366/558Mello, Gilmar Ribeiro deSlomski, Valmorinfo:eu-repo/semantics/openAccess2018-11-06T19:57:46Zoai:ojs.pkp.sfu.ca:article/366Revistahttps://www.bbronline.com.br/index.php/bbr/indexONGhttp://www.bbronline.com.br/index.php/bbr/oai|| bbronline@bbronline.com.br1808-23861808-2386opendoar:2018-11-06T19:57:46BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS)false |
dc.title.none.fl_str_mv |
Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in Brazil Parcerias Público-Privadas no Setor Rodoviário: um estudo da concordância entre a essência do objeto contratual e a forma jurídica dos contratos no Brasil |
title |
Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in Brazil |
spellingShingle |
Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in Brazil Mello, Gilmar Ribeiro de public-private partnership contract infrastructure public accounting highway parceria público-privada contrato infra-estrutura contabilidade pública rodovia |
title_short |
Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in Brazil |
title_full |
Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in Brazil |
title_fullStr |
Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in Brazil |
title_full_unstemmed |
Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in Brazil |
title_sort |
Public-Private Partnership in the Road Sector: a study on the agreement between the essence of the contract object and the legal form of contracts in Brazil |
author |
Mello, Gilmar Ribeiro de |
author_facet |
Mello, Gilmar Ribeiro de Slomski, Valmor |
author_role |
author |
author2 |
Slomski, Valmor |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Mello, Gilmar Ribeiro de Slomski, Valmor |
dc.subject.por.fl_str_mv |
public-private partnership contract infrastructure public accounting highway parceria público-privada contrato infra-estrutura contabilidade pública rodovia |
topic |
public-private partnership contract infrastructure public accounting highway parceria público-privada contrato infra-estrutura contabilidade pública rodovia |
description |
The Brazilian National Treasury, through Decree No. 614/06, established the Standards for the consolidation of public accounts applicable to PPP contracts, recommending the adoption of the essence over form criterion, focusing on the essence of the economic relationship between contracting parties. However, an analysis of the essence of the contractual purpose was considered necessary because, in the final analysis, it is the phenomenon that needs to be accounted for. The methodology consists of a descriptive, exploratory, bibliographic and documentary research. Primary and secondary data were collected with a view to their structure in four theme units, so as to analyze the context in which PPP contracts emerged in Brazil. Through this research, it could be identified that there is no agreement between the essence of the contractual purpose and the legal form of the PPP contracts in the creation of highway structures in Brazil. Both the terms of Law No. 11.079/04 and those of Decree No. 614/06 delimit the analysis of the contract’s essence, inducing to the supremacy of formal aspects over essence in the analysis of the phenomenon that has to be accounted for. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-09-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article Artigo revisado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/366 10.15728/bbr.2009.6.3.3 |
url |
http://www.bbronline.com.br/index.php/bbr/article/view/366 |
identifier_str_mv |
10.15728/bbr.2009.6.3.3 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
http://www.bbronline.com.br/index.php/bbr/article/view/366/557 http://www.bbronline.com.br/index.php/bbr/article/view/366/558 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FUCAPE Business Shool |
publisher.none.fl_str_mv |
FUCAPE Business Shool |
dc.source.none.fl_str_mv |
Brazilian Business Review; Vol. 6 No. 3 (2009): September to December 2009; 249-266 Brazilian Business Review; v. 6 n. 3 (2009): Setembro a Dezembro de 2009; 249-266 1808-2386 1807-734X reponame:BBR. Brazilian Business Review (English edition. Online) instname:Fucape Business School (FBS) instacron:FBS |
instname_str |
Fucape Business School (FBS) |
instacron_str |
FBS |
institution |
FBS |
reponame_str |
BBR. Brazilian Business Review (English edition. Online) |
collection |
BBR. Brazilian Business Review (English edition. Online) |
repository.name.fl_str_mv |
BBR. Brazilian Business Review (English edition. Online) - Fucape Business School (FBS) |
repository.mail.fl_str_mv |
|| bbronline@bbronline.com.br |
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1754732238518353920 |