EVALUATION OF THE EFFECTS OF DE ECONOMIC-POLITICAL-ETHICAL CRISIS ON PUBLIC FINANCES IN BRAZIL

This article has as main objective to evaluate how the variables economy, politics and corruption interacted and contributed to the disorganization of the Brazilian economy, especially of the public finances. It is an essay article, supported by Theories of Public Finance, Public Accounting and Neo-...

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Autor principal: Matias-Pereira, José
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/11152
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Resumo:This article has as main objective to evaluate how the variables economy, politics and corruption interacted and contributed to the disorganization of the Brazilian economy, especially of the public finances. It is an essay article, supported by Theories of Public Finance, Public Accounting and Neo-institutional, whose discussions are based on three pillars: economy, politics and corruption. The economics databases were obtained in the reports of the main Brazilian multilateral and national institutions, especially the most relevant economic variables such as economic performance, employment level and inflation. The results of the discussions and analyzes confirm that the political crisis and the disruption of the economy, aggravated by institutionalized corruption, had a negative impact on public management. It is concluded that the mistaken economic measures adopted in recent years, notably in the period from 2011 to 2016, have caused a decline in the performance of the economy, and as a result, has disrupted public finances. This disorganization of the public accounts imposed the need for a new fiscal regime for Brazil.