{"title":"VANTAGENS E DESVANTAGENS DA LEI DE RESPONSABILIDADE FISCAL NO BRASIL","authors":"M. Quadros, N. Pinto, D. Coronel","doi":"10.22533/at.ed.15518201213","DOIUrl":null,"url":null,"abstract":"The objective of this paper is to discuss the main advantages and disadvantages of the Brazilian Fiscal Responsibility Law (FRL), in a discussion about the more than 15 years of this legislation. The present work presented a bibliographical survey, in which studies on the subject were analyzed, aiming to identify the advantages and disadvantages of the LRF diagnosed during its validity. Among the main advantages are: the commitment of the managers, the transparency of the public accounts and the incentive of popular participation. However, the disadvantages can be mentioned: the lack of consideration of the peculiarities of the municipalities, the absence of mechanisms to aid revenue collection, the fragility in controlling expenditure and inability to avoid municipal and state crises.","PeriodicalId":215580,"journal":{"name":"Elementos da economia","volume":"148 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Elementos da economia","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22533/at.ed.15518201213","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
VANTAGENS E DESVANTAGENS DA LEI DE RESPONSABILIDADE FISCAL NO BRASIL
The objective of this paper is to discuss the main advantages and disadvantages of the Brazilian Fiscal Responsibility Law (FRL), in a discussion about the more than 15 years of this legislation. The present work presented a bibliographical survey, in which studies on the subject were analyzed, aiming to identify the advantages and disadvantages of the LRF diagnosed during its validity. Among the main advantages are: the commitment of the managers, the transparency of the public accounts and the incentive of popular participation. However, the disadvantages can be mentioned: the lack of consideration of the peculiarities of the municipalities, the absence of mechanisms to aid revenue collection, the fragility in controlling expenditure and inability to avoid municipal and state crises.
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