Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities

Detalhes bibliográficos
Autor(a) principal: Cruz, Cláudia Ferreira da
Data de Publicação: 2018
Outros Autores: Afonso, Luís Eduardo
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista de Administração Pública
Texto Completo: https://periodicos.fgv.br/rap/article/view/73930
Resumo: Through a multidimensional perspective of fiscal management, the present study analyses the relationship between the indexes of fiscal compliance and fiscal limits with variables that represent the pillars of planning, transparency and control. The study used primary data from 282 Brazilian municipalities, with more than 100 thousand inha­bitants, in the period between 2010 and 2013. The fiscal indexes did not present relevant mutual relationships and showed a reduced association with the other variables of fiscal management. It is suggested that one of the reasons lies in the difference between the incentives that public managers have to accomplish fiscal targets and limits and to comply with the other pillars. This paper broadens the discussion about responsible fiscal management evaluation, as well as the literature on indexes of compliance with targets and fiscal limits.
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spelling Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalitiesGestión fiscal y pilares de la Ley de Responsabilidad Fiscal: evidencias en los grandes municipios brasileñosGestão fiscal e pilares da Lei de Responsabilidade Fiscal: evidências em grandes municípiosfiscal responsibilityfiscal indexesBrazilian municipalitiespublic financepublic accounting.responsabilidad fiscalindicadores fiscalesmunicipios brasileñosfinanzas públicascontabilidad pública.responsabilidade fiscalindicadores fiscaismunicípiosfinanças públicascontabilidade pública.Through a multidimensional perspective of fiscal management, the present study analyses the relationship between the indexes of fiscal compliance and fiscal limits with variables that represent the pillars of planning, transparency and control. The study used primary data from 282 Brazilian municipalities, with more than 100 thousand inha­bitants, in the period between 2010 and 2013. The fiscal indexes did not present relevant mutual relationships and showed a reduced association with the other variables of fiscal management. It is suggested that one of the reasons lies in the difference between the incentives that public managers have to accomplish fiscal targets and limits and to comply with the other pillars. This paper broadens the discussion about responsible fiscal management evaluation, as well as the literature on indexes of compliance with targets and fiscal limits.Bajo una perspectiva multidimensional de la gestión fiscal, este estudio tiene como objetivo investigar la relación entre indicadores de cumplimiento de metas y límites fiscales con variables que representan planificación, trans­parencia y control. El estudio utilizó datos primarios de 282 municipios brasileños, con más de 100 mil habitantes en el período 2010-2013. Los indicadores fiscales no mostraron relaciones significativas entre ellos y también mostraron una asociación reducida con las otras variables representativas de la gestión fiscal. Se sugiere que una de las razones es la diferencia entre los incentivos que tienen los administradores públicos para cumplir las metas y los límites fiscales y para cumplir con los otros pilares. Esta investigación amplia la discusión sobre evaluación de la gestión fiscal responsable y indicadores de cumplimiento de las metas y límites fiscales.Sob uma perspectiva multidimensional da gestão fiscal, este trabalho analisa a relação entre indicadores de cumpri­mento de metas e limites fiscais com variáveis representativas dos pilares planejamento, transparência e controle. O estudo utilizou dados primários de 282 municípios brasileiros, com população superior a 100 mil habitantes, no período de 2010 a 2013. Os indicadores fiscais não apresentaram relações significativas entre si e relevaram ainda reduzida associação com as demais variáveis representativas da gestão fiscal. Sugere-se que uma das razões esteja na diferença entre os incentivos que os gestores públicos têm para cumprir metas e limites fiscais e para atender os demais pilares. Esta pesquisa amplia a discussão sobre a avaliação da gestão fiscal responsável, além da literatura sobre indicadores de cumprimento de metas e limites fiscais.Fundação Getulio Vargas (FGV EBAPE)2018-02-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://periodicos.fgv.br/rap/article/view/73930Brazilian Journal of Public Administration; Vol. 52 No. 1 (2018); 126-148Revista de Administração Pública; Vol. 52 Núm. 1 (2018); 126-148Revista de Administração Pública; v. 52 n. 1 (2018); 126-1481982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporenghttps://periodicos.fgv.br/rap/article/view/73930/70962https://periodicos.fgv.br/rap/article/view/73930/pdf_176Copyright (c) 2018 Revista de Administração Públicainfo:eu-repo/semantics/openAccessCruz, Cláudia Ferreira daAfonso, Luís Eduardo2018-03-14T13:47:30Zoai:ojs.periodicos.fgv.br:article/73930Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2018-03-14T13:47:30Revista de Administração Pública - Fundação Getulio Vargas (FGV)false
dc.title.none.fl_str_mv Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities
Gestión fiscal y pilares de la Ley de Responsabilidad Fiscal: evidencias en los grandes municipios brasileños
Gestão fiscal e pilares da Lei de Responsabilidade Fiscal: evidências em grandes municípios
title Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities
spellingShingle Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities
Cruz, Cláudia Ferreira da
fiscal responsibility
fiscal indexes
Brazilian municipalities
public finance
public accounting.
responsabilidad fiscal
indicadores fiscales
municipios brasileños
finanzas públicas
contabilidad pública.
responsabilidade fiscal
indicadores fiscais
municípios
finanças públicas
contabilidade pública.
title_short Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities
title_full Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities
title_fullStr Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities
title_full_unstemmed Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities
title_sort Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities
author Cruz, Cláudia Ferreira da
author_facet Cruz, Cláudia Ferreira da
Afonso, Luís Eduardo
author_role author
author2 Afonso, Luís Eduardo
author2_role author
dc.contributor.author.fl_str_mv Cruz, Cláudia Ferreira da
Afonso, Luís Eduardo
dc.subject.por.fl_str_mv fiscal responsibility
fiscal indexes
Brazilian municipalities
public finance
public accounting.
responsabilidad fiscal
indicadores fiscales
municipios brasileños
finanzas públicas
contabilidad pública.
responsabilidade fiscal
indicadores fiscais
municípios
finanças públicas
contabilidade pública.
topic fiscal responsibility
fiscal indexes
Brazilian municipalities
public finance
public accounting.
responsabilidad fiscal
indicadores fiscales
municipios brasileños
finanzas públicas
contabilidad pública.
responsabilidade fiscal
indicadores fiscais
municípios
finanças públicas
contabilidade pública.
description Through a multidimensional perspective of fiscal management, the present study analyses the relationship between the indexes of fiscal compliance and fiscal limits with variables that represent the pillars of planning, transparency and control. The study used primary data from 282 Brazilian municipalities, with more than 100 thousand inha­bitants, in the period between 2010 and 2013. The fiscal indexes did not present relevant mutual relationships and showed a reduced association with the other variables of fiscal management. It is suggested that one of the reasons lies in the difference between the incentives that public managers have to accomplish fiscal targets and limits and to comply with the other pillars. This paper broadens the discussion about responsible fiscal management evaluation, as well as the literature on indexes of compliance with targets and fiscal limits.
publishDate 2018
dc.date.none.fl_str_mv 2018-02-21
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/73930
url https://periodicos.fgv.br/rap/article/view/73930
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://periodicos.fgv.br/rap/article/view/73930/70962
https://periodicos.fgv.br/rap/article/view/73930/pdf_176
dc.rights.driver.fl_str_mv Copyright (c) 2018 Revista de Administração Pública
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Revista de Administração Pública
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
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. 52 No. 1 (2018); 126-148
Revista de Administração Pública; Vol. 52 Núm. 1 (2018); 126-148
Revista de Administração Pública; v. 52 n. 1 (2018); 126-148
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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