Banca de QUALIFICAÇÃO: JEREMIAS PEREIRA DA SILVA ARRAES
Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.STUDENT : JEREMIAS PEREIRA DA SILVA ARRAES
DATE: 11/01/2023
TIME: 15:00
LOCAL: Ambiente virtual Teams
TITLE:
Fiscal Responsibility Law and Personnel Expenses: Were the limits established for Brazilian Municipalities counterproductive?
KEY WORDS:
Fiscal Responsibility Law; Personnel Expenses; Public finances; Local Government.
PAGES: 54
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:
This paper studies the effects of the Fiscal Responsibility Law on Brazilian municipalities with a focus on personnel expenses and the indebtedness of these federal entities. The research is related to the science of finance and launches a lens for the Financial Activity of the State, involving a rule that establishes fiscal rules and imposes limits on public spending. The theoretical basis is mainly in two theories: public finance theory and neo-institutional theory. It was defined as a research question whether the personnel expense limits established in the LRF for Brazilian municipalities were counterproductive? To answer this question, the thesis was structured in three studies that should be published in journals with Qualis/CAPES qualification of at least B2. The study brings some contributions to the academy, among them the evaluation, jointly, if some of the necessary steps for good fiscal management are being respected by the municipalities, according to the TCU. As a result, answers are expected to admit whether the purpose of the LRF was achieved in the same way between States and Municipalities, whether fiscal management between these entities is the same, whether the norm had an influence on the behavior of personnel expenses and whether the increase of expenses of this nature compromises their financial health.
BANKING MEMBERS:
Interno - 3069694 - JOAO ABREU DE FARIA BILHIM
Externo à Instituição - JOSE DIONISIO GOMES DA SILVA - UFRN
Presidente - 023.901.671-87 - JOSE MATIAS PEREIRA - UnB
Interno - 2571490 - MARCELO DRIEMEYER WILBERT