Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | |
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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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 |
_version_ |
1798943772952756224 |