The Relationship of Governmental Transfers Nature and the Fiscal Responsibility of Brazilian Municipal Governments
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Contabilidade, Gestão e Governança |
Texto Completo: | https://revistacgg.org/index.php/contabil/article/view/2107 |
Resumo: | Objective: to analyze the relationship between the government transfers nature and the fiscal responsibility of Brazilian municipal governments, from the perspective of Political Cycles.Method: using panel data regression, with pooled effects, we analyzed the behavior of budgetary and electoral factors in 95 large Brazilian municipalities, from 2006 to 2016, with effects on fiscal responsibility, through regression with panel data, with pooled effects.Originality/relevance: according to the theoretical constructs, the problem of fiscal illusion misrepresents the conduct of public budget in relation to taxpayers, which led this study to associate it with fiscal responsibility. Based on this assumption, such a relationship can be strengthened in electoral periods, which led this research to control it.Results: the evidences confirmed that the responsibility in fiscal management is positively influenced by voluntary transfers presence, in view of the requirements linked to their receipt. On the other hand, when transfers are constitutional and therefore obligatory, spaces are allowed for behaviors that are aggressive to fiscal responsibility. In addition, it was found that in election and pre-election years, the manager also exhibits fiscal aggressive behavior.Theoretical/Methodological Contributions: all findings incrementally contribute to the existing literature so far, to confirm the diagnosis and understanding of fiscal illusion problems caused by government transfers, and that is aggravated by observing the Budget Political Cycles, considerably impacting on government fiscal liability. |
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The Relationship of Governmental Transfers Nature and the Fiscal Responsibility of Brazilian Municipal GovernmentsA Relação da Natureza das Transferências Governamentais e a Responsabilidade Fiscal de Governos Municipais BrasileirosGovernment transfersFiscal IllusionFiscal ResponsibilityBudgetary Political Cycles.Transferências governamentaisIlusão fiscalResponsabilidade fiscalCiclos políticos orçamentáriosObjective: to analyze the relationship between the government transfers nature and the fiscal responsibility of Brazilian municipal governments, from the perspective of Political Cycles.Method: using panel data regression, with pooled effects, we analyzed the behavior of budgetary and electoral factors in 95 large Brazilian municipalities, from 2006 to 2016, with effects on fiscal responsibility, through regression with panel data, with pooled effects.Originality/relevance: according to the theoretical constructs, the problem of fiscal illusion misrepresents the conduct of public budget in relation to taxpayers, which led this study to associate it with fiscal responsibility. Based on this assumption, such a relationship can be strengthened in electoral periods, which led this research to control it.Results: the evidences confirmed that the responsibility in fiscal management is positively influenced by voluntary transfers presence, in view of the requirements linked to their receipt. On the other hand, when transfers are constitutional and therefore obligatory, spaces are allowed for behaviors that are aggressive to fiscal responsibility. In addition, it was found that in election and pre-election years, the manager also exhibits fiscal aggressive behavior.Theoretical/Methodological Contributions: all findings incrementally contribute to the existing literature so far, to confirm the diagnosis and understanding of fiscal illusion problems caused by government transfers, and that is aggravated by observing the Budget Political Cycles, considerably impacting on government fiscal liability.Objetivo: analisar a relação entre a natureza das transferências governamentais e a responsabilidade fiscal de governos municipais brasileiros, sob a ótica dos ciclos políticos.Método: por meio de regressão com dados em painel, com efeitos pooled, analisou-se o comportamento de fatores orçamentários e eleitorais em 95 grandes municípios brasileiros, no período de 2006 a 2016, com reflexos na responsabilidade fiscal.Originalidade/relevância: de acordo com os construtos teóricos, o problema da ilusão fiscal deturpa a condução do orçamento público em relação aos contribuintes, o que levou este estudo a associá-lo à responsabilidade fiscal. Partindo desse pressuposto, tal relação pode ser fortalecida em períodos eleitorais, motivo que levou esta pesquisa a controlá-lo.Resultados: as evidências confirmaram que a responsabilidade na gestão fiscal é influenciada positivamente pela presença de transferências voluntárias, tendo em vista as exigências atreladas para seu recebimento. No contraponto, quando as transferências são constitucionais e, portanto, obrigatórias, admitem-se espaços para comportamentos agressivos à responsabilidade fiscal. Além disso, verificou-se que, em anos eleitorais e pré-eleitorais, o gestor, também, apresenta um comportamento de agressividade fiscal.Contribuições teóricas/metodológicas: todos os achados contribuem, de forma incremental, para a literatura existente até o momento, de modo a confirmar o diagnóstico e o entendimento dos problemas da ilusão fiscal provocados pelas transferências governamentais, e que se agrava ao se observar os ciclos políticos orçamentários, que impactam, consideravelmente, a responsabilidade fiscal governamental.Contabilidade Gestão e Governança2020-04-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/210710.51341/1984-3925_2020v23n1a8Contabilidade Gestão e Governança; v. 23 n. 1 (2020); 124-1401984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBengporhttps://revistacgg.org/index.php/contabil/article/view/2107/PDF_Enhttps://revistacgg.org/index.php/contabil/article/view/2107/PDF_PtCopyright (c) 2020 Revista Contabilidade, Gestão e Governançainfo:eu-repo/semantics/openAccessAraújo, Ronaldo José Rêgo deQueiroz, Dimas Barrêto dePaulo, EdilsonNobre, Carla Janaina Ferreira2021-09-23T10:42:22Zoai:oai.jamg.cloud:article/2107Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2021-09-23T10:42:22Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false |
dc.title.none.fl_str_mv |
The Relationship of Governmental Transfers Nature and the Fiscal Responsibility of Brazilian Municipal Governments A Relação da Natureza das Transferências Governamentais e a Responsabilidade Fiscal de Governos Municipais Brasileiros |
title |
The Relationship of Governmental Transfers Nature and the Fiscal Responsibility of Brazilian Municipal Governments |
spellingShingle |
The Relationship of Governmental Transfers Nature and the Fiscal Responsibility of Brazilian Municipal Governments Araújo, Ronaldo José Rêgo de Government transfers Fiscal Illusion Fiscal Responsibility Budgetary Political Cycles. Transferências governamentais Ilusão fiscal Responsabilidade fiscal Ciclos políticos orçamentários |
title_short |
The Relationship of Governmental Transfers Nature and the Fiscal Responsibility of Brazilian Municipal Governments |
title_full |
The Relationship of Governmental Transfers Nature and the Fiscal Responsibility of Brazilian Municipal Governments |
title_fullStr |
The Relationship of Governmental Transfers Nature and the Fiscal Responsibility of Brazilian Municipal Governments |
title_full_unstemmed |
The Relationship of Governmental Transfers Nature and the Fiscal Responsibility of Brazilian Municipal Governments |
title_sort |
The Relationship of Governmental Transfers Nature and the Fiscal Responsibility of Brazilian Municipal Governments |
author |
Araújo, Ronaldo José Rêgo de |
author_facet |
Araújo, Ronaldo José Rêgo de Queiroz, Dimas Barrêto de Paulo, Edilson Nobre, Carla Janaina Ferreira |
author_role |
author |
author2 |
Queiroz, Dimas Barrêto de Paulo, Edilson Nobre, Carla Janaina Ferreira |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Araújo, Ronaldo José Rêgo de Queiroz, Dimas Barrêto de Paulo, Edilson Nobre, Carla Janaina Ferreira |
dc.subject.por.fl_str_mv |
Government transfers Fiscal Illusion Fiscal Responsibility Budgetary Political Cycles. Transferências governamentais Ilusão fiscal Responsabilidade fiscal Ciclos políticos orçamentários |
topic |
Government transfers Fiscal Illusion Fiscal Responsibility Budgetary Political Cycles. Transferências governamentais Ilusão fiscal Responsabilidade fiscal Ciclos políticos orçamentários |
description |
Objective: to analyze the relationship between the government transfers nature and the fiscal responsibility of Brazilian municipal governments, from the perspective of Political Cycles.Method: using panel data regression, with pooled effects, we analyzed the behavior of budgetary and electoral factors in 95 large Brazilian municipalities, from 2006 to 2016, with effects on fiscal responsibility, through regression with panel data, with pooled effects.Originality/relevance: according to the theoretical constructs, the problem of fiscal illusion misrepresents the conduct of public budget in relation to taxpayers, which led this study to associate it with fiscal responsibility. Based on this assumption, such a relationship can be strengthened in electoral periods, which led this research to control it.Results: the evidences confirmed that the responsibility in fiscal management is positively influenced by voluntary transfers presence, in view of the requirements linked to their receipt. On the other hand, when transfers are constitutional and therefore obligatory, spaces are allowed for behaviors that are aggressive to fiscal responsibility. In addition, it was found that in election and pre-election years, the manager also exhibits fiscal aggressive behavior.Theoretical/Methodological Contributions: all findings incrementally contribute to the existing literature so far, to confirm the diagnosis and understanding of fiscal illusion problems caused by government transfers, and that is aggravated by observing the Budget Political Cycles, considerably impacting on government fiscal liability. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-04-29 |
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://revistacgg.org/index.php/contabil/article/view/2107 10.51341/1984-3925_2020v23n1a8 |
url |
https://revistacgg.org/index.php/contabil/article/view/2107 |
identifier_str_mv |
10.51341/1984-3925_2020v23n1a8 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/2107/PDF_En https://revistacgg.org/index.php/contabil/article/view/2107/PDF_Pt |
dc.rights.driver.fl_str_mv |
Copyright (c) 2020 Revista Contabilidade, Gestão e Governança info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2020 Revista Contabilidade, Gestão e Governança |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
dc.source.none.fl_str_mv |
Contabilidade Gestão e Governança; v. 23 n. 1 (2020); 124-140 1984-3925 1984-3925 reponame:Contabilidade, Gestão e Governança instname:Universidade de Brasília (UnB) instacron:UNB |
instname_str |
Universidade de Brasília (UnB) |
instacron_str |
UNB |
institution |
UNB |
reponame_str |
Contabilidade, Gestão e Governança |
collection |
Contabilidade, Gestão e Governança |
repository.name.fl_str_mv |
Contabilidade, Gestão e Governança - Universidade de Brasília (UnB) |
repository.mail.fl_str_mv |
jamg.cgg@gmail.com |
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1798315268170055680 |