The impact of the Fiscal Responsibility Act on financial performance and budget execution in Rio Grande do Sul municipalities from 1997 to 2004
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Data de Publicação: | 2011 |
Outros Autores: | |
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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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 |
_version_ |
1798943765438660608 |