A Lei de Responsabilidade Fiscal: o processo de formulação e seus efeitos nos estados brasileiros

• Ano de defesa: 2020
• Autor(a) principal: Cialdini, Alexandre Sobreira
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: UNIVERSIDADE DE LISBOA
• Palavras-chave em Português: Administração pública - Brasil; Governança; Lei de Responsabilidade Fiscal
• Link de acesso: https://siduece.uece.br/siduece/trabalhoAcademicoPublico.jsf?id=107811

<span style="left: 142.384px; top: 215.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.907495);" role="presentation" dir="ltr">As políticas tributárias hodiernas demandam certa governação fiscal em governos multiníveis,</span><br role="presentation"/><span style="left: 142.384px; top: 249.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.90504);" role="presentation" dir="ltr">tendo sido uma preocupação constante de dirigentes e académicos na compreensão de quais</span><br role="presentation"/><span style="left: 142.384px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.901369);" role="presentation" dir="ltr">indicadores</span><span style="left: 234.564px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 246.578px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.905974);" role="presentation" dir="ltr">poderiam</span><span style="left: 322.106px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 334.112px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.892687);" role="presentation" dir="ltr">entrar</span><span style="left: 380.74px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 392.75px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.860042);" role="presentation" dir="ltr">para</span><span style="left: 427.166px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 439.172px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">a</span><span style="left: 448.052px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 460.058px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.876297);" role="presentation" dir="ltr">análise</span><span style="left: 515.586px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 527.592px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.89955);" role="presentation" dir="ltr">do</span><span style="left: 547.592px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 559.602px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.910603);" role="presentation" dir="ltr">desenvolvimento</span><span style="left: 696.238px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 708.248px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.907342);" role="presentation" dir="ltr">econômico</span><span style="left: 795.988px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 807.998px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.865847);" role="presentation" dir="ltr">apó</span><span style="left: 836.904px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">s</span><span style="left: 844.684px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 856.692px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.78716);" role="presentation" dir="ltr">essas</span><br role="presentation"/><span style="left: 142.384px; top: 318.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.905078);" role="presentation" dir="ltr">implementações (Peters, 2014). A Lei de Responsabilidade Fiscal, denominada como LRF, de</span><br role="presentation"/><span style="left: 142.384px; top: 353.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.926047);" role="presentation" dir="ltr">4 de Maio de 2000, foi um marco na área de política tributária e governação fiscal brasileira.</span><br role="presentation"/><span style="left: 142.384px; top: 387.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.908462);" role="presentation" dir="ltr">O presente estudo tem como objetivo geral analisar o processo de</span><span style="left: 677.468px; top: 387.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 683.563px; top: 387.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.913651);" role="presentation" dir="ltr">formulação e os efeitos da</span><br role="presentation"/><span style="left: 142.384px; top: 422.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.903838);" role="presentation" dir="ltr">LRF nos Estados federados brasileiros, considerando os paradigmas da governação pública e</span><br role="presentation"/><span style="left: 142.384px; top: 456.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.925999);" role="presentation" dir="ltr">determinados indicadores económicos, com base em evidência empíricas e adotandop uma</span><br role="presentation"/><span style="left: 142.384px; top: 491.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.911748);" role="presentation" dir="ltr">configuração</span><span style="left: 246.764px; top: 491.212px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 261.858px; top: 491.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.915269);" role="presentation" dir="ltr">metodológica</span><span style="left: 370.714px; top: 491.212px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 385.804px; top: 491.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.917846);" role="presentation" dir="ltr">quanti</span><span style="left: 435.803px; top: 491.212px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">-</span><span style="left: 442.464px; top: 491.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.941172);" role="presentation" dir="ltr">quali.</span><span style="left: 487.452px; top: 491.212px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 502.546px; top: 491.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.916514);" role="presentation" dir="ltr">Como</span><span style="left: 551.442px; top: 491.212px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 566.536px; top: 491.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.860641);" role="presentation" dir="ltr">pesquisa</span><span style="left: 635.416px; top: 491.212px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 650.506px; top: 491.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.935393);" role="presentation" dir="ltr">qualitativa,</span><span style="left: 739.914px; top: 491.212px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 755.006px; top: 491.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.934255);" role="presentation" dir="ltr">foram</span><span style="left: 802.762px; top: 491.212px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 817.85px; top: 491.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.876928);" role="presentation" dir="ltr">realizadas</span><br role="presentation"/><span style="left: 142.384px; top: 525.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.891984);" role="presentation" dir="ltr">entrevistas semi</span><span style="left: 271.247px; top: 525.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">-</span><span style="left: 277.907px; top: 525.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.89388);" role="presentation" dir="ltr">estruturadas com os agentes públicos e policy makers das diversas instâncias</span><br role="presentation"/><span style="left: 142.384px; top: 560.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.907492);" role="presentation" dir="ltr">de Poder (Executivo, Legislativo e Judiciário) e que tiveram atuação no processo de recepção</span><br role="presentation"/><span style="left: 142.384px; top: 594.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.999491);" role="presentation" dir="ltr">e gestação desta Lei, a fim de analisa</span><span style="left: 477.847px; top: 594.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.976429);" role="presentation" dir="ltr">r o seu processo de formulação. Como pesquisa</span><br role="presentation"/><span style="left: 142.384px; top: 629.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.929982);" role="presentation" dir="ltr">quantitativa, aferiu</span><span style="left: 294.322px; top: 629.212px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">-</span><span style="left: 300.982px; top: 629.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.8921);" role="presentation" dir="ltr">se através de uma regressão linear, calculada através do software SPSS, a</span><br role="presentation"/><span style="left: 142.384px; top: 663.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.880102);" role="presentation" dir="ltr">relação</span><span style="left: 200.104px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 214.008px; top: 663.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.849175);" role="presentation" dir="ltr">de</span><span style="left: 232.888px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 246.788px; top: 663.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.880018);" role="presentation" dir="ltr">diversas</span><span style="left: 312.32px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 326.228px; top: 663.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.914636);" role="presentation" dir="ltr">variáveis</span><span style="left: 398.408px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 412.316px; top: 663.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.909615);" role="presentation" dir="ltr">relativas</span><span style="left: 480.052px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 493.96px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">à</span><span style="left: 502.84px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 516.74px; top: 663.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.872021);" role="presentation" dir="ltr">receitas</span><span style="left: 577.796px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 591.704px; top: 663.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.88063);" role="presentation" dir="ltr">correntes,</span><span style="left: 669.992px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 683.896px; top: 663.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.817636);" role="presentation" dir="ltr">despesas</span><span style="left: 753.872px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 767.78px; top: 663.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.911407);" role="presentation" dir="ltr">com</span><span style="left: 802.216px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 816.116px; top: 663.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.854394);" role="presentation" dir="ltr">pessoal</span><span style="left: 874.998px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 888.898px; top: 663.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">e</span><br role="presentation"/><span style="left: 142.384px; top: 698.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.946922);" role="presentation" dir="ltr">investimentos com a operaciona</span><span style="left: 413.905px; top: 698.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.994096);" role="presentation" dir="ltr">lização da Lei, a fim de analisar os efeitos nos Estados</span><br role="presentation"/><span style="left: 142.384px; top: 732.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.913922);" role="presentation" dir="ltr">brasileiros</span><span style="left: 225.688px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 240.444px; top: 732.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.812071);" role="presentation" dir="ltr">dessa</span><span style="left: 283.768px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 298.516px; top: 732.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.946804);" role="presentation" dir="ltr">política</span><span style="left: 358.496px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 373.244px; top: 732.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.939364);" role="presentation" dir="ltr">tributária,</span><span style="left: 451.54px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 466.292px; top: 732.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.889598);" role="presentation" dir="ltr">tendo,</span><span style="left: 515.724px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 530.474px; top: 732.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.860042);" role="presentation" dir="ltr">para</span><span style="left: 564.89px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 579.636px; top: 732.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.878573);" role="presentation" dir="ltr">isso,</span><span style="left: 615.76px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 630.51px; top: 732.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.937301);" role="presentation" dir="ltr">distribuído,</span><span style="left: 722.178px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 736.928px; top: 732.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.849175);" role="presentation" dir="ltr">de</span><span style="left: 755.808px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 770.554px; top: 732.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.890055);" role="presentation" dir="ltr">acordo</span><span style="left: 824.966px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 839.716px; top: 732.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.911407);" role="presentation" dir="ltr">com</span><span style="left: 874.152px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 888.898px; top: 732.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">a</span><br role="presentation"/><span style="left: 142.384px; top: 767.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.911357);" role="presentation" dir="ltr">normalização dos dados, o período de análise em pré</span><span style="left: 576.912px; top: 767.212px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">-</span><span style="left: 583.572px; top: 767.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.934913);" role="presentation" dir="ltr">LRF (antes da Lei) e pós</span><span style="left: 789.29px; top: 767.212px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">-</span><span style="left: 795.95px; top: 767.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.925823);" role="presentation" dir="ltr">LRF (após a</span><br role="presentation"/><span style="left: 142.384px; top: 801.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.932645);" role="presentation" dir="ltr">Lei). Como resultados, t</span><span style="left: 340.337px; top: 801.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.87952);" role="presentation" dir="ltr">em</span><span style="left: 364.771px; top: 801.612px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">-</span><span style="left: 371.431px; top: 801.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.91081);" role="presentation" dir="ltr">se que a receita corrente guarda forte poder de correlação com a</span><br role="presentation"/><span style="left: 142.384px; top: 836.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.929603);" role="presentation" dir="ltr">despesa com pessoal, a receita tributária e o PIB, demonstrado pelo</span><span style="left: 706.436px; top: 836.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 721.508px; top: 836.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.949763);" role="presentation" dir="ltr">(“R²”) na equação de</span><br role="presentation"/><span style="left: 142.384px; top: 870.412px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.84929);" role="presentation" dir="ltr">regressão</span><span style="left: 217.9px; top: 870.412px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 231.926px; top: 870.412px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.947029);" role="presentation" dir="ltr">linear,</span><span style="left: 282.45px; top: 870.412px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 296.476px; top: 870.412px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.935548);" role="presentation" dir="ltr">logo,</span><span style="left: 337.032px; top: 870.412px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 351.058px; top: 870.412px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.910899);" role="presentation" dir="ltr">pelo</span><span style="left: 385.49px; top: 870.412px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 399.516px; top: 870.412px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.905974);" role="presentation" dir="ltr">problema</span><span style="left: 475.044px; top: 870.412px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 489.066px; top: 870.412px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.849175);" role="presentation" dir="ltr">de</span><span style="left: 507.946px; top: 870.412px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 521.968px; top: 870.412px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.92922);" role="presentation" dir="ltr">multicolinearidade,</span><span style="left: 676.9px; top: 870.412px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 690.926px; top: 870.412px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.879392);" role="presentation" dir="ltr">nenhuma</span><span style="left: 764.238px; top: 870.412px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 778.26px; top: 870.412px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.901887);" role="presentation" dir="ltr">outra</span><span style="left: 819.356px; top: 870.412px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 833.378px; top: 870.412px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.93452);" role="presentation" dir="ltr">variável</span><br role="presentation"/><span style="left: 142.384px; top: 905.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.891134);" role="presentation" dir="ltr">incrementa sub</span><span style="left: 264.208px; top: 905.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.8866);" role="presentation" dir="ltr">stancialmente o modelo de regressão linear para prever as receitas correntes do</span><br role="presentation"/><span style="left: 142.384px; top: 939.612px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.905114);" role="presentation" dir="ltr">Estado brasileiro. Como resposta ao objetivo geral, na maioria dos Estados, as despesas com</span><br role="presentation"/><span style="left: 142.384px; top: 974.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.898559);" role="presentation" dir="ltr">pessoal em relação às receitas correntes diminuíram, a partir de 2002, com a polític</span><span style="left: 810.453px; top: 974.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.924622);" role="presentation" dir="ltr">a tributária</span><br role="presentation"/><span style="left: 142.384px; top: 1008.41px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.990152);" role="presentation" dir="ltr">da Lei de Responsabilidade Fiscal. Apesar da Lei, na fase pós</span><span style="left: 690.421px; top: 1008.41px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">-</span><span style="left: 697.081px; top: 1008.41px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.992032);" role="presentation" dir="ltr">LRF (2002</span><span style="left: 790.796px; top: 1008.41px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">-</span><span style="left: 797.456px; top: 1008.41px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.950246);" role="presentation" dir="ltr">2017) ainda</span><br role="presentation"/><span style="left: 142.384px; top: 1043.21px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.885026);" role="presentation" dir="ltr">aconteceram 16 violações das despesas com pessoal em relação ao máximo de 60% da receita</span><br role="presentation"/><span style="left: 142.384px; top: 1077.61px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.936297);" role="presentation" dir="ltr">corrente (teto de gastos com pessoal), considerando os dados registrad</span><span style="left: 738.623px; top: 1077.61px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.936249);" role="presentation" dir="ltr">os dos 27 Estados,</span><br role="presentation"/><span style="left: 142.384px; top: 1112.01px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.911218);" role="presentation" dir="ltr">totalizando em todo o período analisado 49 violações. Concluiu</span><span style="left: 653.836px; top: 1112.01px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">-</span><span style="left: 660.496px; top: 1112.01px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.871572);" role="presentation" dir="ltr">se que a constante incerteza e</span><br role="presentation"/><span style="left: 142.384px; top: 1146.41px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.94535);" role="presentation" dir="ltr">a instabilidade de recursos, geram um exercício complexo para governação do orçamento</span><br role="presentation"/><span style="left: 142.384px; top: 1181.21px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.915222);" role="presentation" dir="ltr">público nas administrações estaduais e municipais, haja v</span><span style="left: 612.334px; top: 1181.21px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.901301);" role="presentation" dir="ltr">ista que os recursos próprios quase</span><br role="presentation"/><span style="left: 142.384px; top: 1215.61px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.89555);" role="presentation" dir="ltr">sempre são insuficientes ou pouco explorados e preservam uma característica de competência</span><span style="left: 884.561px; top: 1238.43px; font-size: 18.4px; font-family: sans-serif; transform: scaleX(0.997617);" role="presentation" dir="ltr">vi</span><br role="presentation"/><span style="left: 142.384px; top: 146.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.934944);" role="presentation" dir="ltr">tributária exclusiva, considerando que os governos multiníveisno Brasil, de forma especial ,</span><br role="presentation"/><span style="left: 142.384px; top: 180.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.865447);" role="presentation" dir="ltr">os estados mais carentes, dependem ,</span><span style="left: 439.564px; top: 180.812px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 444.584px; top: 180.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.88652);" role="presentation" dir="ltr">em larga escala, das transferências provenientes do nível</span><br role="presentation"/><span style="left: 142.384px; top: 215.212px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.898697);" role="presentation" dir="ltr">de governo central.</span><br role="presentation"/><span style="left: 142.384px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.956658);" role="presentation" dir="ltr">Palavras</span><span style="left: 216.818px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">-</span><span style="left: 223.478px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.942007);" role="presentation" dir="ltr">Chave</span><span style="left: 277.922px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr">:</span><span style="left: 283.482px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 297.134px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.88699);" role="presentation" dir="ltr">Governação</span><span style="left: 393.742px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 407.398px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.913608);" role="presentation" dir="ltr">Pública.</span><span style="left: 472.386px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 486.042px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.998826);" role="presentation" dir="ltr">Lei</span><span style="left: 512.694px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 526.346px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.849175);" role="presentation" dir="ltr">de</span><span style="left: 545.226px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 558.878px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.887507);" role="presentation" dir="ltr">Responsabilidade</span><span style="left: 699.962px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 713.614px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.913274);" role="presentation" dir="ltr">Fiscal.</span><span style="left: 766.386px; top: 284.012px; font-size: 20px; font-family: sans-serif;" role="presentation" dir="ltr"> </span><span style="left: 780.057px; top: 284.012px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.929282);" role="presentation" dir="ltr">Administração</span><br role="presentation"/><span style="left: 142.384px; top: 318.812px; font-size: 20px; font-family: sans-serif; transform: scaleX(0.915272);" role="presentation" dir="ltr">Pública Brasileira. Formulação de Lei.<br/></span>