Impactos da alteração da lei complementar 123/2006: um estudo comparativo dos gastos públicos na Universidade Federal de Uberlândia/MG.

• Autor(a) principal: Oliveira, André Willian Jara de
• Data de Publicação: 2021
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/33094
• topic: Lei Complementar 123/2006.; Licitação Pública; Empresa de Pequeno Porte; Lei Complementar 147/2014; Microempresa; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

Public biddings are instruments used by the administration to develop its activities, to hire companies providing services or supplying materials, through specific legislation. The complementary law no. 123/06 and its amendments, such as the new wording of the complementary law no. 147/14 grants Micro and Small Businesses differentiated treatment in public biddings, and public managers are responsible for the challenges of knowing, regulating and incorporating these changes in the public procurement processes introduced by legislation, making people aware of their importance and assuming responsibility for their application in their bodies. The purpose of this study was to identify the impacts of the amendment to art. 48 of Complementary Law 123/2006 in the annual expenses of biddings at the Federal University of Uberlandia-MG, comparing the period between 2010 and 2019, that is, analyzing the applicability of the benefits granted to Micro and Small Businesses. The methodology used was descriptive exploratory, through bibliographic review, website https://www.gov.br/compras/pt-br. It was observed that the alteration of Complementary Law nº 123/2006 does not present significant benefits for micro and small companies in public biddings, especially regarding the price range analyzed in the research. For the Federal University of Uberlândia, there are benefits when conducting bids with the applicability of this Law, although it still needs the creation of public policies to improve communication between bidders and the Government, enabling greater understanding of the functioning of the Complementary Law.