The City according to the Law of Fiscal Responsibility
Autor(a) principal: | |
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Data de Publicação: | 2007 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por eng spa |
Título da fonte: | Revista Brasileira de Gestão de Negócios (Online) |
Texto Completo: | https://rbgn.fecap.br/RBGN/article/view/25 |
Resumo: | Starting from May 5, 2000, with the publication of the Complementary Law # 101/2000, also called Law of Fiscal Responsibility (LRF), a new national guideline on administration of the patrimony, revenue, expense and public debts which the whole government is submitted to. This study analyzes this Law concerning the program planning and public actions, mainly in the ambit of the municipal district, supplying a technical vision on new fiscal responsibilities that are reaching all the public managers. Therefore, this study hopes to contribute to point out the complex relationships that are underlying the new juridical ordination, aiding the members of the society for the understanding of the new obligations and limits imposed for the public agents.Key-words: Fiscal responsibility. Public governments. Planning. |
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The City according to the Law of Fiscal ResponsibilityEl Municipio en la Ley de Responsabilidad FiscalO Município na Lei de Responsabilidade FiscalFiscal responsibility. Public governments. Planning.Responsabilidad fiscal. Poderes públicos. Planificación.Responsabilidade fiscal. Poderes públicos. Planejamento.Starting from May 5, 2000, with the publication of the Complementary Law # 101/2000, also called Law of Fiscal Responsibility (LRF), a new national guideline on administration of the patrimony, revenue, expense and public debts which the whole government is submitted to. This study analyzes this Law concerning the program planning and public actions, mainly in the ambit of the municipal district, supplying a technical vision on new fiscal responsibilities that are reaching all the public managers. Therefore, this study hopes to contribute to point out the complex relationships that are underlying the new juridical ordination, aiding the members of the society for the understanding of the new obligations and limits imposed for the public agents.Key-words: Fiscal responsibility. Public governments. Planning.A partir del 5 de mayo de 2000, con la publicación de la Ley Complementaria n.º 101/2000, también llamada Ley de Responsabilidad Fiscal (LRF), una nueva directriz nacional pasó a subordinar todas las esferas de gobierno en lo que se refiere gestión del patrimonio, recaudación, gasto y deuda pública. Este estudio analiza esta Ley con respecto a las acciones de planificación de los programas y acciones públicas, principalmente en la esfera municipal, suministrando una visión técnica acerca de esas nuevas responsabilidades fiscales que afectan a todos los gestores públicos. Con esto se espera contribuir a destacar las complejas relaciones subyacentes al nuevo ordenamiento jurídico para auxiliar a los miembros de la sociedad a comprender las nuevas obligaciones y límites impuestos a los agentes públicos.Palabras clave: Responsabilidad fiscal. Poderes públicos. Planificación.A partir de 5 de maio de 2000, com a publicação da Lei Complementar n.º 101/2000, também chamada de Lei de Responsabilidade Fiscal (LRF), uma nova diretriz nacional passou a submeter todas as esferas de governo quanto à gestão do patrimônio, receita, despesa e endividamento público. Este estudo analisa esta referida Lei no tocante às ações de planejamento dos programas e ações públicas, mormente na esfera do município, fornecendo uma visão técnica acerca dessas novas responsabilidades fiscais que estão atingindo todos os gestores públicos. Destarte, espera-se contribuir para ressaltar as complexas relações que estão subjacentes ao novo ordenamento jurídico, auxiliando os membros da sociedade na compreensão das novas obrigações e limites impostos aos agentes públicos.Palavras-chave: Responsabilidade fiscal. Poderes públicos. Planejamento.FECAP2007-07-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/2510.7819/rbgn.v6i16.25Review of Business Management; Vol. 6 No. 16 (2004); 15-28RBGN Revista Brasileira de Gestão de Negócios; Vol. 6 Núm. 16 (2004); 15-28RBGN - Revista Brasileira de Gestão de Negócios; v. 6 n. 16 (2004); 15-281983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPporengspahttps://rbgn.fecap.br/RBGN/article/view/25/23https://rbgn.fecap.br/RBGN/article/view/25/325https://rbgn.fecap.br/RBGN/article/view/25/326Copyright (c) 2014 Review of Business Managementinfo:eu-repo/semantics/openAccessBirck, Luiz GilbertoShikida, Pery Francisco AssisSchallenberger, Erneldo2008-12-10T14:09:34Zoai:ojs.emnuvens.com.br:article/25Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2024-03-06T13:03:14.404097Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)true |
dc.title.none.fl_str_mv |
The City according to the Law of Fiscal Responsibility El Municipio en la Ley de Responsabilidad Fiscal O Município na Lei de Responsabilidade Fiscal |
title |
The City according to the Law of Fiscal Responsibility |
spellingShingle |
The City according to the Law of Fiscal Responsibility Birck, Luiz Gilberto Fiscal responsibility. Public governments. Planning. Responsabilidad fiscal. Poderes públicos. Planificación. Responsabilidade fiscal. Poderes públicos. Planejamento. |
title_short |
The City according to the Law of Fiscal Responsibility |
title_full |
The City according to the Law of Fiscal Responsibility |
title_fullStr |
The City according to the Law of Fiscal Responsibility |
title_full_unstemmed |
The City according to the Law of Fiscal Responsibility |
title_sort |
The City according to the Law of Fiscal Responsibility |
author |
Birck, Luiz Gilberto |
author_facet |
Birck, Luiz Gilberto Shikida, Pery Francisco Assis Schallenberger, Erneldo |
author_role |
author |
author2 |
Shikida, Pery Francisco Assis Schallenberger, Erneldo |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Birck, Luiz Gilberto Shikida, Pery Francisco Assis Schallenberger, Erneldo |
dc.subject.por.fl_str_mv |
Fiscal responsibility. Public governments. Planning. Responsabilidad fiscal. Poderes públicos. Planificación. Responsabilidade fiscal. Poderes públicos. Planejamento. |
topic |
Fiscal responsibility. Public governments. Planning. Responsabilidad fiscal. Poderes públicos. Planificación. Responsabilidade fiscal. Poderes públicos. Planejamento. |
description |
Starting from May 5, 2000, with the publication of the Complementary Law # 101/2000, also called Law of Fiscal Responsibility (LRF), a new national guideline on administration of the patrimony, revenue, expense and public debts which the whole government is submitted to. This study analyzes this Law concerning the program planning and public actions, mainly in the ambit of the municipal district, supplying a technical vision on new fiscal responsibilities that are reaching all the public managers. Therefore, this study hopes to contribute to point out the complex relationships that are underlying the new juridical ordination, aiding the members of the society for the understanding of the new obligations and limits imposed for the public agents.Key-words: Fiscal responsibility. Public governments. Planning. |
publishDate |
2007 |
dc.date.none.fl_str_mv |
2007-07-19 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/25 10.7819/rbgn.v6i16.25 |
url |
https://rbgn.fecap.br/RBGN/article/view/25 |
identifier_str_mv |
10.7819/rbgn.v6i16.25 |
dc.language.iso.fl_str_mv |
por eng spa |
language |
por eng spa |
dc.relation.none.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/25/23 https://rbgn.fecap.br/RBGN/article/view/25/325 https://rbgn.fecap.br/RBGN/article/view/25/326 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Review of Business Management info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Review of Business Management |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FECAP |
publisher.none.fl_str_mv |
FECAP |
dc.source.none.fl_str_mv |
Review of Business Management; Vol. 6 No. 16 (2004); 15-28 RBGN Revista Brasileira de Gestão de Negócios; Vol. 6 Núm. 16 (2004); 15-28 RBGN - Revista Brasileira de Gestão de Negócios; v. 6 n. 16 (2004); 15-28 1983-0807 1806-4892 reponame:Revista Brasileira de Gestão de Negócios (Online) instname:Fundação Escola de Comércio Álvares Penteado (FECAP) instacron:FECAP |
instname_str |
Fundação Escola de Comércio Álvares Penteado (FECAP) |
instacron_str |
FECAP |
institution |
FECAP |
reponame_str |
Revista Brasileira de Gestão de Negócios (Online) |
collection |
Revista Brasileira de Gestão de Negócios (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP) |
repository.mail.fl_str_mv |
||jmauricio@fecap.br |
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