ANALYSIS OF TRANSPARENCY INSTRUMENTS CONTAINED IN THE LAW OF FISCAL RESPONSIBILITY IN THE MUNICIPALITIES OF SOUTHERN REGION

• Autor(a) principal: Nunes, Gissele Souza De Franceschi
• Data de Publicação: 2013
• Outros Autores: dos Santos, Vanessa, Farias, Sueli, Soares, Sandro Vieira, Lunkes, Rogério João
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/4153

The purpose of this research is to identify the application of transparency instruments contained in the Law of Fiscal Responsibility (LRF). Analyzing this application in municipalities with between fifty and one hundred thousand inhabitants in the States of southern Brazil, the sample includes 24 municipalities of Rio Grande do Sul, 15 municipalities of Santa Catarina and 12 of Paraná. The analysis was based on 23 requirements established by the researchers, as determinations defined by Complementary Law nº. 101/2000 and nº. 131/2009, consolidated in art. 48 of the LRF, and the data collected through access to electronic sites of municipalities. The results showed that 75% of the municipalities of Rio Grande do Sul, 66% of the municipalities of Santa Catarina and 92% of the municipalities of Paraná attended 70% or more of the predetermined requirements. Two features were recurrent in three States: the information were scattered by the electronic sites, that is, were not present in an integrated system; apart from the fact the requirement which requires the value of revenue release have brought the lowest disclosure. On the other hand, 100% of the municipalities analysis components do not require registration of users in their portals to access information, this being the requirement met by all. Keywords: Transparency. Fiscal Responsibility Law. Municipalities.