Banca de DEFESA: Lazaro Coelho de Deus Lima

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Lazaro Coelho de Deus Lima
DATE: 09/08/2023
TIME: 14:30
LOCAL: Ambiente Virtual Teams (ID: Senha:)
TITLE:

Official Brazilian system of export guarantees: accounting and budgetary dimension

KEY WORDS:

Foreign Trade; Brazilian Official System of Export Guarantees.

PAGES: 87
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

From the perspective of Brazilian Sovereign participation in foreign trade, it can be observed that it can take place in different fields. In this paper, we will focus specifically on the scope of the public guarantees offered by the Brazilian State, which were originally foreseen in Federal Law 6.704/79. Based on the concepts related to this dimension of Brazilian public support, the present research focuses its efforts on an analysis of the official export guarantee system. This analysis focuses on the accounting and budgetary aspects of this complex. For its construction, this study will use as methodology the analysis of normative acts and specialized literature in the bases made available by the organizations of interest, with a descriptive focus. At the end of the study, we identified improvement possibilities in the structure of the official guarantee system, mainly related to the mere accounting existence of its ballast fund and the lack of financial independence of the guarantee system in relation to other resources consigned in the Single National Treasury Account.

COMMITTEE MEMBERS:
Interno - 2478208 - ABIMAEL DE JESUS BARROS COSTA
Presidente - 1454420 - ANDRE NUNES
Interna - 1646063 - ANDREA DE OLIVEIRA GONCALVES
Externo à Instituição - FERNANDO DE SOUZA COELHO - USP