EVALUATION OF THE EFFECTS OF DE ECONOMIC-POLITICAL-ETHICAL CRISIS ON PUBLIC FINANCES IN BRAZIL

Detalhes bibliográficos
Autor(a) principal: Matias-Pereira, José
Data de Publicação: 2017
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/11152
Resumo: This article has as main objective to evaluate how the variables economy, politics and corruption interacted and contributed to the disorganization of the Brazilian economy, especially of the public finances. It is an essay article, supported by Theories of Public Finance, Public Accounting and Neo-institutional, whose discussions are based on three pillars: economy, politics and corruption. The economics databases were obtained in the reports of the main Brazilian multilateral and national institutions, especially the most relevant economic variables such as economic performance, employment level and inflation. The results of the discussions and analyzes confirm that the political crisis and the disruption of the economy, aggravated by institutionalized corruption, had a negative impact on public management. It is concluded that the mistaken economic measures adopted in recent years, notably in the period from 2011 to 2016, have caused a decline in the performance of the economy, and as a result, has disrupted public finances. This disorganization of the public accounts imposed the need for a new fiscal regime for Brazil.
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spelling EVALUATION OF THE EFFECTS OF DE ECONOMIC-POLITICAL-ETHICAL CRISIS ON PUBLIC FINANCES IN BRAZILEVALUACIÓN DE LOS EFECTOS DE LA CRISIS ECONÓMICO-POLÍTICO-ÉTICA EN LAS FINANZAS PÚBLICAS DE BRASILAVALIAÇÃO DOS EFEITOS DA CRISE ECONÔMICA-POLÍTICA-ÉTICA NAS FINANÇAS PÚBLICAS DO BRASILEconomics, politics, corruption, public finances, new fiscal regime, Brazil.economía, política, corrupción, finanzas públicas, nuevo régimen fiscal, Brasil.Economia, política, corrupção, finanças públicas, novo regime fiscal, Brasil.This article has as main objective to evaluate how the variables economy, politics and corruption interacted and contributed to the disorganization of the Brazilian economy, especially of the public finances. It is an essay article, supported by Theories of Public Finance, Public Accounting and Neo-institutional, whose discussions are based on three pillars: economy, politics and corruption. The economics databases were obtained in the reports of the main Brazilian multilateral and national institutions, especially the most relevant economic variables such as economic performance, employment level and inflation. The results of the discussions and analyzes confirm that the political crisis and the disruption of the economy, aggravated by institutionalized corruption, had a negative impact on public management. It is concluded that the mistaken economic measures adopted in recent years, notably in the period from 2011 to 2016, have caused a decline in the performance of the economy, and as a result, has disrupted public finances. This disorganization of the public accounts imposed the need for a new fiscal regime for Brazil.Este artículo tiene como objetivo evaluar las variables economía, política y corrupción interactuaron y contribuyó a la desorganización de la economía brasileña, en especial de las finanzas públicas. Es un artículo-ensayo, con el apoyo de las teorías de la Hacienda Pública, Contabilidad Pública y Neoinstitucional, cuyas discusiones se basan en tres pilares: la economía, la política y la corrupción. Las bases de datos de economía se obtuvieron de los informes de las principales instituciones multilaterales y nacionales de Brasil, en particular, las variables económicas más relevantes, tales como: el rendimiento de la economía, el empleo y la inflación. Los resultados de los debates y análisis confirman que la crisis política y la desintegración de la economía, agravada por la corrupción institucionalizada impactado negativamente en la gestión pública. En conclusión, las medidas económicas equivocadas adoptadas en los últimos años, particularmente en el período 2011-2016, provocaron la caída en el rendimiento de la economía y, en consecuencia, afecta las finanzas públicas. Esta quiebra de las cuentas públicas impone la necesidad de un nuevo régimen fiscal para Brasil.Este artigo tem como objetivo principal avaliar como as variáveis economia, política e corrupção interagiram e contribuíram para a desorganização da economia brasileira, em especial, das finanças públicas. Trata-se de um artigo-ensaio, apoiado nas Teorias das Finanças Públicas, Contabilidade Pública e Neoinstitucional, cujas discussões estão baseadas em três pilares: economia, política e corrupção. As bases de dados de economia foram obtidas nos relatórios das principais instituições multilaterais e nacionais brasileiras, em especial, as variáveis econômicas mais relevantes como: desempenho da economia, nível de emprego e inflação. Os resultados das discussões e análises confirmam que a crise política e a desestruturação da economia, agravado pela corrupção institucionalizada, impactou negativamente na gestão pública. Conclui-se que, as medidas econômicas equivocadas adotadas nos últimos anos, notadamente no período de 2011 a 2016, provocaram a queda no desempenho da economia, e por decorrência, desestruturou as finanças públicas. Essa desorganização das contas públicas impôs a necessidade de um novo regime fiscal para o Brasil.      Portal de Periódicos Eletrônicos da UFRN2017-07-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/1115210.21680/2176-9036.2017v9n2ID11152REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 2 (2017): Jul./Dez.; 117-141REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 2 (2017): Jul./Dez.; 117-141REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 2 (2017): Jul./Dez.; 117-1412176-903610.21680/2176-9036.2017v9n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/11152/8598Copyright (c) 2017 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessMatias-Pereira, José2021-10-19T13:57:00Zoai:periodicos.ufrn.br:article/11152Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2021-10-19T13:57Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv EVALUATION OF THE EFFECTS OF DE ECONOMIC-POLITICAL-ETHICAL CRISIS ON PUBLIC FINANCES IN BRAZIL
EVALUACIÓN DE LOS EFECTOS DE LA CRISIS ECONÓMICO-POLÍTICO-ÉTICA EN LAS FINANZAS PÚBLICAS DE BRASIL
AVALIAÇÃO DOS EFEITOS DA CRISE ECONÔMICA-POLÍTICA-ÉTICA NAS FINANÇAS PÚBLICAS DO BRASIL
title EVALUATION OF THE EFFECTS OF DE ECONOMIC-POLITICAL-ETHICAL CRISIS ON PUBLIC FINANCES IN BRAZIL
spellingShingle EVALUATION OF THE EFFECTS OF DE ECONOMIC-POLITICAL-ETHICAL CRISIS ON PUBLIC FINANCES IN BRAZIL
Matias-Pereira, José
Economics, politics, corruption, public finances, new fiscal regime, Brazil.
economía, política, corrupción, finanzas públicas, nuevo régimen fiscal, Brasil.
Economia, política, corrupção, finanças públicas, novo regime fiscal, Brasil.
title_short EVALUATION OF THE EFFECTS OF DE ECONOMIC-POLITICAL-ETHICAL CRISIS ON PUBLIC FINANCES IN BRAZIL
title_full EVALUATION OF THE EFFECTS OF DE ECONOMIC-POLITICAL-ETHICAL CRISIS ON PUBLIC FINANCES IN BRAZIL
title_fullStr EVALUATION OF THE EFFECTS OF DE ECONOMIC-POLITICAL-ETHICAL CRISIS ON PUBLIC FINANCES IN BRAZIL
title_full_unstemmed EVALUATION OF THE EFFECTS OF DE ECONOMIC-POLITICAL-ETHICAL CRISIS ON PUBLIC FINANCES IN BRAZIL
title_sort EVALUATION OF THE EFFECTS OF DE ECONOMIC-POLITICAL-ETHICAL CRISIS ON PUBLIC FINANCES IN BRAZIL
author Matias-Pereira, José
author_facet Matias-Pereira, José
author_role author
dc.contributor.author.fl_str_mv Matias-Pereira, José
dc.subject.por.fl_str_mv Economics, politics, corruption, public finances, new fiscal regime, Brazil.
economía, política, corrupción, finanzas públicas, nuevo régimen fiscal, Brasil.
Economia, política, corrupção, finanças públicas, novo regime fiscal, Brasil.
topic Economics, politics, corruption, public finances, new fiscal regime, Brazil.
economía, política, corrupción, finanzas públicas, nuevo régimen fiscal, Brasil.
Economia, política, corrupção, finanças públicas, novo regime fiscal, Brasil.
description This article has as main objective to evaluate how the variables economy, politics and corruption interacted and contributed to the disorganization of the Brazilian economy, especially of the public finances. It is an essay article, supported by Theories of Public Finance, Public Accounting and Neo-institutional, whose discussions are based on three pillars: economy, politics and corruption. The economics databases were obtained in the reports of the main Brazilian multilateral and national institutions, especially the most relevant economic variables such as economic performance, employment level and inflation. The results of the discussions and analyzes confirm that the political crisis and the disruption of the economy, aggravated by institutionalized corruption, had a negative impact on public management. It is concluded that the mistaken economic measures adopted in recent years, notably in the period from 2011 to 2016, have caused a decline in the performance of the economy, and as a result, has disrupted public finances. This disorganization of the public accounts imposed the need for a new fiscal regime for Brazil.
publishDate 2017
dc.date.none.fl_str_mv 2017-07-11
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/11152
10.21680/2176-9036.2017v9n2ID11152
url https://periodicos.ufrn.br/ambiente/article/view/11152
identifier_str_mv 10.21680/2176-9036.2017v9n2ID11152
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/11152/8598
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 No. 2 (2017): Jul./Dez.; 117-141
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 9 Núm. 2 (2017): Jul./Dez.; 117-141
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 9 n. 2 (2017): Jul./Dez.; 117-141
2176-9036
10.21680/2176-9036.2017v9n2
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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