TEN YEARS OF FISCAL RESPONSIBILITY: A STUDY OF EVOLUTION IN THE PUBLIC DEBT OF THE PREFECTURE OF RECIFE

The Fiscal Responsibility Law limits were set for some expenses, such as with labor expenses and for public debt, has determined that they were created targets to control revenue and expenditure, focused on the actions of governor in transparency and equilibrium of the public accounts. This article...

ver descrição completa

Na minha lista:
Detalhes bibliográficos
Principais autores: Silva, Sheila Messias da, Lopes, Jorge Expedito de Gusmão, Pederneiras, Marcleide Maria Macêdo, Paulo, Edilson
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/2136
Tags: Adicionar Tag
Sem tags, seja o primeiro a adicionar uma tag!
id oai:periodicos.ufrn.br:article-2136
record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language por
format Online
author Silva, Sheila Messias da
Lopes, Jorge Expedito de Gusmão
Pederneiras, Marcleide Maria Macêdo
Paulo, Edilson
spellingShingle Silva, Sheila Messias da
Lopes, Jorge Expedito de Gusmão
Pederneiras, Marcleide Maria Macêdo
Paulo, Edilson
TEN YEARS OF FISCAL RESPONSIBILITY: A STUDY OF EVOLUTION IN THE PUBLIC DEBT OF THE PREFECTURE OF RECIFE
author_facet Silva, Sheila Messias da
Lopes, Jorge Expedito de Gusmão
Pederneiras, Marcleide Maria Macêdo
Paulo, Edilson
author_sort Silva, Sheila Messias da
title TEN YEARS OF FISCAL RESPONSIBILITY: A STUDY OF EVOLUTION IN THE PUBLIC DEBT OF THE PREFECTURE OF RECIFE
title_short TEN YEARS OF FISCAL RESPONSIBILITY: A STUDY OF EVOLUTION IN THE PUBLIC DEBT OF THE PREFECTURE OF RECIFE
title_full TEN YEARS OF FISCAL RESPONSIBILITY: A STUDY OF EVOLUTION IN THE PUBLIC DEBT OF THE PREFECTURE OF RECIFE
title_fullStr TEN YEARS OF FISCAL RESPONSIBILITY: A STUDY OF EVOLUTION IN THE PUBLIC DEBT OF THE PREFECTURE OF RECIFE
title_full_unstemmed TEN YEARS OF FISCAL RESPONSIBILITY: A STUDY OF EVOLUTION IN THE PUBLIC DEBT OF THE PREFECTURE OF RECIFE
title_sort ten years of fiscal responsibility: a study of evolution in the public debt of the prefecture of recife
description The Fiscal Responsibility Law limits were set for some expenses, such as with labor expenses and for public debt, has determined that they were created targets to control revenue and expenditure, focused on the actions of governor in transparency and equilibrium of the public accounts. This article aims to analyze how behaved the indebtedness of the city of Recife (Brazil) against obedience to the Law of Fiscal Responsibility, ten years ago after the edition of the law. Therefore the research was performed by using the deductive method, the descriptive and explanatory, through techniques of bibliographic and documentary research. The study analyzed the financial statements of the municipal entity, required by Brazilian Law no. 4,320/1964 and Brazilian Complement Law no. 101/2000, available reports on the internet. The results show that the municipal debt has remained constant throughout the series studied. It was also noted that there were no significant changes, therefore, both the ratio of net current revenues (RCL) with credit operations, as well as in relation to the compromising of RCL in amount of the payment of debt service and their amortization, did not exceed the limit established in present legislation and that the increase of net current income may have given a reduction in the dependence of third party funding for investments. Keywords: Debt. Fiscal Responsibility Law. Municipal revenue. City of Recife.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2012
url https://periodicos.ufrn.br/ambiente/article/view/2136
work_keys_str_mv AT silvasheilamessiasda tenyearsoffiscalresponsibilityastudyofevolutioninthepublicdebtoftheprefectureofrecife
AT lopesjorgeexpeditodegusmao tenyearsoffiscalresponsibilityastudyofevolutioninthepublicdebtoftheprefectureofrecife
AT pederneirasmarcleidemariamacedo tenyearsoffiscalresponsibilityastudyofevolutioninthepublicdebtoftheprefectureofrecife
AT pauloedilson tenyearsoffiscalresponsibilityastudyofevolutioninthepublicdebtoftheprefectureofrecife
AT silvasheilamessiasda dezanosderesponsabilidadefiscalumestudodaevolucaodadividapublicadaprefeituradorecife
AT lopesjorgeexpeditodegusmao dezanosderesponsabilidadefiscalumestudodaevolucaodadividapublicadaprefeituradorecife
AT pederneirasmarcleidemariamacedo dezanosderesponsabilidadefiscalumestudodaevolucaodadividapublicadaprefeituradorecife
AT pauloedilson dezanosderesponsabilidadefiscalumestudodaevolucaodadividapublicadaprefeituradorecife
_version_ 1766681995746738176
spelling oai:periodicos.ufrn.br:article-21362019-10-09T22:35:19Z TEN YEARS OF FISCAL RESPONSIBILITY: A STUDY OF EVOLUTION IN THE PUBLIC DEBT OF THE PREFECTURE OF RECIFE DEZ ANOS DE RESPONSABILIDADE FISCAL: UM ESTUDO DA EVOLUÇÃO DA DÍVIDA PÚBLICA DA PREFEITURA DO RECIFE Silva, Sheila Messias da Lopes, Jorge Expedito de Gusmão Pederneiras, Marcleide Maria Macêdo Paulo, Edilson The Fiscal Responsibility Law limits were set for some expenses, such as with labor expenses and for public debt, has determined that they were created targets to control revenue and expenditure, focused on the actions of governor in transparency and equilibrium of the public accounts. This article aims to analyze how behaved the indebtedness of the city of Recife (Brazil) against obedience to the Law of Fiscal Responsibility, ten years ago after the edition of the law. Therefore the research was performed by using the deductive method, the descriptive and explanatory, through techniques of bibliographic and documentary research. The study analyzed the financial statements of the municipal entity, required by Brazilian Law no. 4,320/1964 and Brazilian Complement Law no. 101/2000, available reports on the internet. The results show that the municipal debt has remained constant throughout the series studied. It was also noted that there were no significant changes, therefore, both the ratio of net current revenues (RCL) with credit operations, as well as in relation to the compromising of RCL in amount of the payment of debt service and their amortization, did not exceed the limit established in present legislation and that the increase of net current income may have given a reduction in the dependence of third party funding for investments. Keywords: Debt. Fiscal Responsibility Law. Municipal revenue. City of Recife. A Lei de Responsabilidade Fiscal fixou limites para algumas despesas, como as de pessoal e as relacionadas à dívida pública, determinou que fossem criadas metas para controlar receitas e despesas e focou as ações dos governantes na transparência e no equilíbrio das contas públicas. Este artigo teve como objetivo analisar como se comportou o endividamento do município de Recife, ante a obediência à Lei de Responsabilidade Fiscal, depois de dez anos de sua edição. Para isso, a pesquisa foi realizada através do método dedutivo, do tipo descritivo-explicativo, por meio de técnicas de pesquisa bibliográfica e documental. O estudo analisou as demonstrações contábeis do ente municipal, exigidas pela Lei nº 4.320/1964 e pela Lei Complementar nº 101/2000, que se encontram disponíveis na Internet. Os resultados revelam que o endividamento municipal manteve-se constante ao longo da série estudada e que não houve mudanças significativas, pois a relação da receita corrente líquida (RCL) com as operações de crédito, em relação ao comprometimento da RCL, no montante do pagamento do serviço da dívida e sua amortização, não ultrapassou o limite estabelecido pelas legislações pertinentes e que o aumento da receita corrente líquida pode ter proporcionado uma redução na dependência do financiamento de terceiros para investimentos.Palavras-chave: Endividamento. Lei de Responsabilidade Fiscal. Receitas municipais. Município de Recife.  Portal de Periódicos Eletrônicos da UFRN 2012-10-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf application/vnd.openxmlformats-officedocument.wordprocessingml.document https://periodicos.ufrn.br/ambiente/article/view/2136 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 No. 2 (2012): Jul./Dez.; 1-17 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 4 Núm. 2 (2012): Jul./Dez.; 1-17 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 4 n. 2 (2012): Jul./Dez.; 1-17 2176-9036 por https://periodicos.ufrn.br/ambiente/article/view/2136/1570 https://periodicos.ufrn.br/ambiente/article/view/2136/10141 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

Registros relacionados