ORÇAMENTO DOS MUNICÍPIOS DO ABC PAULISTA: uma avaliação da conformidade dos portais da transparência com as normas fiscais

• Autor(a) principal: Yamashiro, Kerginaldo Tomio
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da METODISTA
• Texto Completo: http://tede.metodista.br/jspui/handle/tede/46
• topic: transparência fiscal; accountability; portais eletrônicos; ABC Paulista.; tax transparency; accountability; electronic portals; ABC Paulista.; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO

Standards of tax transparency (Law 101/00, LC131/09, Decree 7185/10) provide that all federal entities of the three spheres of power make available on the Internet, in real time, detailed information on the budgetary and financial execution. The federal entity closest to the citizen is the county where your living space is made. The transparency of county information enables better monitoring of public accounts. Thus, the citizen may exercise more effectively their right to accountability. The research objective is to assess the level of transparency of the budget of ABC Paulista´s county, based on compliance with legal standards of fiscal transparency. The research´s nature is exploratory and descriptive, with a quantitative approach. Scores were constructed according to municipalities, allowing classifying them into four categories of transparency: transparent, translucent, transparent and opaque. Data collection was conducted in the period from February to June of 2013 by observing the transparency homepages of each county. Empirical evidence suggests that portals are not in full compliance with legal requirements. Regarding accountability advances are still modest, informational asymmetry persists and published content is very technical.