A atuação dos municípios em face das regras de responsabilidade fiscal sobre as renúncias de receitas
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Data
2022-12-12
Autores
Del Pupo, Vinicius Bergamini
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Editor
Universidade Federal do Espírito Santo
Resumo
This research deals with the subject of public finances, more specifically with fiscal responsibility. The State requires resources to ensure the fulfillment of its constitutional functions, achieved through social and economic interventions to meet collective needs. In this context, revenue waiver gains prominence and, therefore, it is relevant to identify whether the use of this institute is able to ensure its usefulness as a public policy from the normative provisions created and structured for its control. From this perspective, the problem that guided the research was: to what extent do municipalities in Capixabas comply with Brazilian fiscal responsibility norms? The objective of the research was to investigate the conformity of the rendering of government accounts by the heads of the Executive Power of capixaba municipalities to the Court of Accounts of Espírito Santo (TCE-ES) with the Fiscal Responsibility Law (Complementary Law 101/2000) and the Federal Constitution of 1988 regarding revenue waiver. The theoretical contribution explains concepts and understandings that support the meaning of fiscal responsibility from the experience of other countries, highlighting the Brazilian norm and the principles of planning, transparency, fiscal balance, control and responsibility. The theoretical contribution is to explain concepts and understandings that underlie the meaning of fiscal responsibility from the experience of other countries, reaching the Brazilian norm and the principles of planning, transparency, fiscal balance, control and responsibility. Regarding the methodological procedures, we carried out a qualitative content analysis of the documents presented in the government accounts for the year 2021 of the heads of the executive branch of the 15 municipalities with the highest revenues in Espírito Santo. The analyzed corpus also included the budget laws of these entities, as well as the municipal legislations that granted tax benefits that resulted in revenue waiver in the same fiscal year. We also analyzed legislation from 2021 that instituted tax benefits for the following years. The results show flaws in the planning, transparency, and maintenance of fiscal balance of the analyzed municipalities, which are reflected in the execution of the concession of fiscal benefits and end up leading some of the analyzed entities to maintain neutrality due to situations unrelated to the management of their own revenue. The technical technological product was configured in the proposition of a normative instruction to be submitted to the General Secretary of External Control of the TCE-ES, in order to subsidize requirements related to the control of revenue waivers by the municipalities.
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Palavras-chave
Finanças públicas , Responsabilidade fiscal , Renúncia de receitas