Equidade fiscal e controle das renúncias de receitas

Abstract

The work aims to demonstrate the need to improve instruments for controlling fiscally responsible management of revenue waivers, based on the observation that the search for public debt sustainability is not limited to the inspection of primary expenditures. To carry out this task, the text is divided into three chapters, including an introduction to the problem. The second chapter deals with the need for fiscal equity in controlling the balance of public accounts, which presupposes, among other dimensions, effective collection of all available revenues (art. 11 of the LRF). In conclusion, hypotheses are proposed for improving the control of tax waivers, given the normative framework that governs them.