Performance of public spending on education and the law of fiscal responsibility in Brazilian state capital cities
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Contabilidade, Gestão e Governança |
Texto Completo: | https://revistacgg.org/index.php/contabil/article/view/1078 |
Resumo: | The use of public expenditures for education is essential for the development of the national economy; and the Brazilian law of fiscal responsibility determines that municipalities must apply 25% of their tax collections and transfers to public investment in education. In view of this, our study seeks to identify how efficiently the requirements on public spending for education and the Law of Fiscal Responsibility are being met in Brazilian state capital cities. This research is descriptive in nature, using document analysis procedures and quantitative data to study a sample of 26 Brazilian state capitals. It was found that the smaller capital cities have better Basic Education Development Indicators (BEDI) and are meeting the goal of 25% established by the Law of Fiscal Responsibility for investment in education. However, in the state capitals with higher GDP, this does not occur. Results show that greater investments in education are associated with better BEDI, better GDP performance and more schools. Capital cities identified as efficient in this regard were Curitiba, Manaus, Rio de Janeiro, Salvador, Sao Paulo, Teresina and Vitoria. |
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Performance of public spending on education and the law of fiscal responsibility in Brazilian state capital citiesPerformance EfficiencyPublic Spending on EducationLaw of Fiscal Responsibility Law (LFR)Brazilian State Capitals.The use of public expenditures for education is essential for the development of the national economy; and the Brazilian law of fiscal responsibility determines that municipalities must apply 25% of their tax collections and transfers to public investment in education. In view of this, our study seeks to identify how efficiently the requirements on public spending for education and the Law of Fiscal Responsibility are being met in Brazilian state capital cities. This research is descriptive in nature, using document analysis procedures and quantitative data to study a sample of 26 Brazilian state capitals. It was found that the smaller capital cities have better Basic Education Development Indicators (BEDI) and are meeting the goal of 25% established by the Law of Fiscal Responsibility for investment in education. However, in the state capitals with higher GDP, this does not occur. Results show that greater investments in education are associated with better BEDI, better GDP performance and more schools. Capital cities identified as efficient in this regard were Curitiba, Manaus, Rio de Janeiro, Salvador, Sao Paulo, Teresina and Vitoria.Contabilidade Gestão e Governança2016-12-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Pares, Artigosapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/107810.51341/1984-3925_2016v19n3a9Contabilidade Gestão e Governança; v. 19 n. 3 (2016)1984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporhttps://revistacgg.org/index.php/contabil/article/view/1078/504-528Copyright (c) 2016 Contabilidade, Gestão e Governançainfo:eu-repo/semantics/openAccessMagro, Cristian Bau DalSilva, Tarcísio Pedro Da2016-12-23T17:00:29Zoai:oai.jamg.cloud:article/1078Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2016-12-23T17:00:29Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false |
dc.title.none.fl_str_mv |
Performance of public spending on education and the law of fiscal responsibility in Brazilian state capital cities |
title |
Performance of public spending on education and the law of fiscal responsibility in Brazilian state capital cities |
spellingShingle |
Performance of public spending on education and the law of fiscal responsibility in Brazilian state capital cities Magro, Cristian Bau Dal Performance Efficiency Public Spending on Education Law of Fiscal Responsibility Law (LFR) Brazilian State Capitals. |
title_short |
Performance of public spending on education and the law of fiscal responsibility in Brazilian state capital cities |
title_full |
Performance of public spending on education and the law of fiscal responsibility in Brazilian state capital cities |
title_fullStr |
Performance of public spending on education and the law of fiscal responsibility in Brazilian state capital cities |
title_full_unstemmed |
Performance of public spending on education and the law of fiscal responsibility in Brazilian state capital cities |
title_sort |
Performance of public spending on education and the law of fiscal responsibility in Brazilian state capital cities |
author |
Magro, Cristian Bau Dal |
author_facet |
Magro, Cristian Bau Dal Silva, Tarcísio Pedro Da |
author_role |
author |
author2 |
Silva, Tarcísio Pedro Da |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Magro, Cristian Bau Dal Silva, Tarcísio Pedro Da |
dc.subject.por.fl_str_mv |
Performance Efficiency Public Spending on Education Law of Fiscal Responsibility Law (LFR) Brazilian State Capitals. |
topic |
Performance Efficiency Public Spending on Education Law of Fiscal Responsibility Law (LFR) Brazilian State Capitals. |
description |
The use of public expenditures for education is essential for the development of the national economy; and the Brazilian law of fiscal responsibility determines that municipalities must apply 25% of their tax collections and transfers to public investment in education. In view of this, our study seeks to identify how efficiently the requirements on public spending for education and the Law of Fiscal Responsibility are being met in Brazilian state capital cities. This research is descriptive in nature, using document analysis procedures and quantitative data to study a sample of 26 Brazilian state capitals. It was found that the smaller capital cities have better Basic Education Development Indicators (BEDI) and are meeting the goal of 25% established by the Law of Fiscal Responsibility for investment in education. However, in the state capitals with higher GDP, this does not occur. Results show that greater investments in education are associated with better BEDI, better GDP performance and more schools. Capital cities identified as efficient in this regard were Curitiba, Manaus, Rio de Janeiro, Salvador, Sao Paulo, Teresina and Vitoria. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-12-06 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares, Artigos |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/1078 10.51341/1984-3925_2016v19n3a9 |
url |
https://revistacgg.org/index.php/contabil/article/view/1078 |
identifier_str_mv |
10.51341/1984-3925_2016v19n3a9 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/1078/504-528 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Contabilidade, Gestão e Governança info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Contabilidade, Gestão e Governança |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
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. 19 n. 3 (2016) 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 |
_version_ |
1798315267643670528 |