Voluntary transfers: theoretical and practical aspects in the context of Brazilian fiscal federalism

Detalhes bibliográficos
Autor(a) principal: Gadelha, Ana Lúcia Lima
Data de Publicação: 2021
Outros Autores: Gouveia, Luis Borges, Mesquita, Anabela
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Controle (Online)
Texto Completo: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/741
Resumo: This paper is a theoretical and practical review of voluntary transfers in Brazil. In this sense, the article begins with the presentation of theoretical categories that constitute the background of the Brazilian federation, analyzed from the perspective of the distribution of financial resources among the entities of the federation. In this context, the objective of the study is to present the contextual and practical aspects that underlie the importance and regularity of voluntary transfers in Brazil, based on the topics: federalism, fiscal federalism and intergovernmental transfers. The study is descriptive and uses the bibliographic and documental review techniques. The results show the regularity of the use of voluntary transfers from the federal government in the period 1995-2021, and their relative importance in the years 2019 and 2020, as support for the strengthening of cooperative type federalism.
id TC_CE_69dca82ffcef5b9e45c259627357899a
oai_identifier_str oai:ojs.revistacontrole.tce.ce.gov.br:article/741
network_acronym_str TC_CE
network_name_str Revista Controle (Online)
repository_id_str
spelling Voluntary transfers: theoretical and practical aspects in the context of Brazilian fiscal federalismTransferências voluntárias: aspectos teóricos e práticos no contexto do federalismo fiscal brasileiroFederalismoFederalismo FiscalTransferências IntergovernamentaisTransferências VoluntáriasThis paper is a theoretical and practical review of voluntary transfers in Brazil. In this sense, the article begins with the presentation of theoretical categories that constitute the background of the Brazilian federation, analyzed from the perspective of the distribution of financial resources among the entities of the federation. In this context, the objective of the study is to present the contextual and practical aspects that underlie the importance and regularity of voluntary transfers in Brazil, based on the topics: federalism, fiscal federalism and intergovernmental transfers. The study is descriptive and uses the bibliographic and documental review techniques. The results show the regularity of the use of voluntary transfers from the federal government in the period 1995-2021, and their relative importance in the years 2019 and 2020, as support for the strengthening of cooperative type federalism.O presente artigo realiza um resgate teórico-prático das transferências voluntárias no Brasil. Neste sentido, o artigo inicia com a apresentação de categorias teóricas que se constituem pano de fundo da federação brasileira, analisadas sob o prisma da repartição de recursos financeiros entre os entes da federação. Neste contexto, o objetivo do estudo é apresentar os aspectos contextuais e práticos que fundamentam a importância e a regularidade das transferências voluntárias no Brasil, a partir dos temas: federalismo, federalismo fiscal e transferências intergovernamentais. O estudo é descritivo e se utiliza das técnicas de revisão bibliográfica e documental. Os resultados mostram a regularidade da utilização das transferências voluntárias do governo federal, no período de 1995-2021, e sua importância relativa nos anos de 2019 e 2020, como suporte ao fortalecimento do federalismo do tipo cooperativo.Tribunal de Contas do Estado do Ceará2021-12-07info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/74110.32586/rcda.v20i1.741Revista Controle - Doutrina e Artigos; v. 20 n. 1 (2022); 218-2532525-33871980-086X10.32586/rcda.v20i1reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/741/542Copyright (c) 2021 Revista Controle - Doutrina e Artigoshttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessGadelha, Ana Lúcia Lima Gouveia, Luis BorgesMesquita, Anabela 2022-05-23T14:20:08Zoai:ojs.revistacontrole.tce.ce.gov.br:article/741Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2022-05-23T14:20:08Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false
dc.title.none.fl_str_mv Voluntary transfers: theoretical and practical aspects in the context of Brazilian fiscal federalism
Transferências voluntárias: aspectos teóricos e práticos no contexto do federalismo fiscal brasileiro
title Voluntary transfers: theoretical and practical aspects in the context of Brazilian fiscal federalism
spellingShingle Voluntary transfers: theoretical and practical aspects in the context of Brazilian fiscal federalism
Gadelha, Ana Lúcia Lima
Federalismo
Federalismo Fiscal
Transferências Intergovernamentais
Transferências Voluntárias
title_short Voluntary transfers: theoretical and practical aspects in the context of Brazilian fiscal federalism
title_full Voluntary transfers: theoretical and practical aspects in the context of Brazilian fiscal federalism
title_fullStr Voluntary transfers: theoretical and practical aspects in the context of Brazilian fiscal federalism
title_full_unstemmed Voluntary transfers: theoretical and practical aspects in the context of Brazilian fiscal federalism
title_sort Voluntary transfers: theoretical and practical aspects in the context of Brazilian fiscal federalism
author Gadelha, Ana Lúcia Lima
author_facet Gadelha, Ana Lúcia Lima
Gouveia, Luis Borges
Mesquita, Anabela
author_role author
author2 Gouveia, Luis Borges
Mesquita, Anabela
author2_role author
author
dc.contributor.author.fl_str_mv Gadelha, Ana Lúcia Lima
Gouveia, Luis Borges
Mesquita, Anabela
dc.subject.por.fl_str_mv Federalismo
Federalismo Fiscal
Transferências Intergovernamentais
Transferências Voluntárias
topic Federalismo
Federalismo Fiscal
Transferências Intergovernamentais
Transferências Voluntárias
description This paper is a theoretical and practical review of voluntary transfers in Brazil. In this sense, the article begins with the presentation of theoretical categories that constitute the background of the Brazilian federation, analyzed from the perspective of the distribution of financial resources among the entities of the federation. In this context, the objective of the study is to present the contextual and practical aspects that underlie the importance and regularity of voluntary transfers in Brazil, based on the topics: federalism, fiscal federalism and intergovernmental transfers. The study is descriptive and uses the bibliographic and documental review techniques. The results show the regularity of the use of voluntary transfers from the federal government in the period 1995-2021, and their relative importance in the years 2019 and 2020, as support for the strengthening of cooperative type federalism.
publishDate 2021
dc.date.none.fl_str_mv 2021-12-07
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/741
10.32586/rcda.v20i1.741
url https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/741
identifier_str_mv 10.32586/rcda.v20i1.741
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/741/542
dc.rights.driver.fl_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Revista Controle - Doutrina e Artigos
http://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
publisher.none.fl_str_mv Tribunal de Contas do Estado do Ceará
dc.source.none.fl_str_mv Revista Controle - Doutrina e Artigos; v. 20 n. 1 (2022); 218-253
2525-3387
1980-086X
10.32586/rcda.v20i1
reponame:Revista Controle (Online)
instname:Tribunal de Contas do Estado do Ceará (TCCE)
instacron:TC_CE
instname_str Tribunal de Contas do Estado do Ceará (TCCE)
instacron_str TC_CE
institution TC_CE
reponame_str Revista Controle (Online)
collection Revista Controle (Online)
repository.name.fl_str_mv Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)
repository.mail.fl_str_mv revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br
_version_ 1798315247706046464

Registros relacionados