An analysis of the road infrastructure financed by public-private partnerships

Detalhes bibliográficos
Autor(a) principal: Souza, Leonardo Nunes de
Data de Publicação: 2016
Outros Autores: Clark, Giovani
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista do Direito Público
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/23569
Resumo: This paper’s objective is the study of road infrastructure financed by public-private partnerships. However, from accounting aspects exists the argument that this institute would allow for the maximization of investments in public infrastructure. Furthermore, this research analyzes Brazilian laws and normative acts that governs it and this is too the methodology of the study. In addition, this study discusses the object ?s economic substance involved in PPP contracts; therefore, finding similarities in payments between private partners and credit operations. Thus, the allocation of contractual risks between the grantor or contractee and contractor emerges as a decisive condition for the inclusion of investments, which is made through the model of public accounting records.
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spelling An analysis of the road infrastructure financed by public-private partnershipsUma análise sobre o financiamento da infraestrutura rodoviária por meio da utilização de parcerias público-privadasHighwayInfrastructureFinancingDebtPublic-private partnership.PPPRodoviaInfraestruturaFinanciamentoEndividamento.This paper’s objective is the study of road infrastructure financed by public-private partnerships. However, from accounting aspects exists the argument that this institute would allow for the maximization of investments in public infrastructure. Furthermore, this research analyzes Brazilian laws and normative acts that governs it and this is too the methodology of the study. In addition, this study discusses the object ?s economic substance involved in PPP contracts; therefore, finding similarities in payments between private partners and credit operations. Thus, the allocation of contractual risks between the grantor or contractee and contractor emerges as a decisive condition for the inclusion of investments, which is made through the model of public accounting records.Esse artigo aborda o tema do financiamento da infraestrutura rodoviária por meio da utilização das parcerias público- privadas. É problematizado, por meio de aspectos contábeis, o argumento de que esse instituto possibilitaria a maximização dos investimentos em infraestrutura pública. Emprega-se a análise de leis e atos normativos que regulamentam o assunto no país como metodologia para o estudo. Discute-se a essência econômica do objeto envolvido no contrato de PPP, encontrando paralelos entre a contraprestação pecuniária paga ao parceiro privado e as operações de crédito. Por fim, a repartição de riscos contratuais entre Poder Concedente e a empresa contratada surge como condicionante decisivo para a inclusão dos investimentos realizados por meio desse modelo no registro contábil das contas públicas.Universidade Estadual de Londrina2016-12-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/2356910.5433/1980-511X.2016v11n3p150Revista do Direito Público; v. 11 n. 3 (2016); 150-1881980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/23569/20533Copyright (c) 2016 Revista do Direito Públicoinfo:eu-repo/semantics/openAccessSouza, Leonardo Nunes deClark, Giovani2017-02-25T23:06:50Zoai:ojs.pkp.sfu.ca:article/23569Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-02-25T23:06:50Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv An analysis of the road infrastructure financed by public-private partnerships
Uma análise sobre o financiamento da infraestrutura rodoviária por meio da utilização de parcerias público-privadas
title An analysis of the road infrastructure financed by public-private partnerships
spellingShingle An analysis of the road infrastructure financed by public-private partnerships
Souza, Leonardo Nunes de
Highway
Infrastructure
Financing
Debt
Public-private partnership.
PPP
Rodovia
Infraestrutura
Financiamento
Endividamento.
title_short An analysis of the road infrastructure financed by public-private partnerships
title_full An analysis of the road infrastructure financed by public-private partnerships
title_fullStr An analysis of the road infrastructure financed by public-private partnerships
title_full_unstemmed An analysis of the road infrastructure financed by public-private partnerships
title_sort An analysis of the road infrastructure financed by public-private partnerships
author Souza, Leonardo Nunes de
author_facet Souza, Leonardo Nunes de
Clark, Giovani
author_role author
author2 Clark, Giovani
author2_role author
dc.contributor.author.fl_str_mv Souza, Leonardo Nunes de
Clark, Giovani
dc.subject.por.fl_str_mv Highway
Infrastructure
Financing
Debt
Public-private partnership.
PPP
Rodovia
Infraestrutura
Financiamento
Endividamento.
topic Highway
Infrastructure
Financing
Debt
Public-private partnership.
PPP
Rodovia
Infraestrutura
Financiamento
Endividamento.
description This paper’s objective is the study of road infrastructure financed by public-private partnerships. However, from accounting aspects exists the argument that this institute would allow for the maximization of investments in public infrastructure. Furthermore, this research analyzes Brazilian laws and normative acts that governs it and this is too the methodology of the study. In addition, this study discusses the object ?s economic substance involved in PPP contracts; therefore, finding similarities in payments between private partners and credit operations. Thus, the allocation of contractual risks between the grantor or contractee and contractor emerges as a decisive condition for the inclusion of investments, which is made through the model of public accounting records.
publishDate 2016
dc.date.none.fl_str_mv 2016-12-23
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/23569
10.5433/1980-511X.2016v11n3p150
url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/23569
identifier_str_mv 10.5433/1980-511X.2016v11n3p150
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/23569/20533
dc.rights.driver.fl_str_mv Copyright (c) 2016 Revista do Direito Público
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Revista do Direito Público
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Revista do Direito Público; v. 11 n. 3 (2016); 150-188
1980-511X
reponame:Revista do Direito Público
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Revista do Direito Público
collection Revista do Direito Público
repository.name.fl_str_mv Revista do Direito Público - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv ||rdpubuel@uel.br
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