Consequences of Tax Adjustment in the State Of Parana

• Autor(a) principal: Campos, Sandra do Rocio
• Data de Publicação: 2011
• Outros Autores: Serra, Maurício
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Paranaense de Desenvolvimento (Online)
• Texto Completo: https://ipardes.emnuvens.com.br/revistaparanaense/article/view/11
• topic: Public management; Control mechanisms; Public budget; Gestão pública; Mecanismos de controle; Orçamento público

This article aims to analyze the control and budget management mechanisms of the State of Parana, emphasizing the institutional control systems, specially after the edition of FiscalResponsibility Law. The analysis considers the normative structure and the devices by means of which the budget performance and the fiscal management parameters are defined, in the period 2000-2003. The research shows that the structure of the control system is directly related to the seek for balance in public finances, taking as its basic principles: planning, control, accountability and transparency. The institutionalization of control, however, is not a sufficient condition for the implementation of new routines within the administrative structure, whether as a consequence of managers’ reaction to changes or due to the fact thatcivil society does not know nothing about control devices.