Name: VINICIUS BERGAMINI DEL PUPO
Publication date: 12/12/2022
Advisor:
Name |
Role |
|---|---|
| ROGÉRIO ZANON DA SILVEIRA | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| JAIR TEIXEIRA DOS REIS | Internal Examiner * |
| ROGÉRIO ZANON DA SILVEIRA | Advisor * |
Summary: 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 technicaltechnological 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.
