Detalhes bibliográficos
| Ano de defesa: |
2018 |
| Autor(a) principal: |
Maia, Francisco Fausto Augusto da Silva |
| Orientador(a): |
Não Informado pela instituição |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Não Informado pela instituição
|
| Programa de Pós-Graduação: |
Não Informado pela instituição
|
| Departamento: |
Não Informado pela instituição
|
| País: |
Não Informado pela instituição
|
| Palavras-chave em Português: |
|
| Link de acesso: |
http://www.repositorio.ufc.br/handle/riufc/31795
|
Resumo: |
The Fiscal Responsibility Law established a limit of personnel expenses in 60% of the Net Current Revenue in the municipalities, which, if not respected, gives rise to various restrictions and responsibilities, including the impossibility of hiring servants through a tender and obtaining financing. In this context, the objective of this study was to verify how the degree of commitment of personnel expenses affects expenses with outsourcing of services (individuals or legal entities) not considered in personnel expenses, in order to test the possibility of these items being used way to circumvent the legal limit imposed in art. 19 of the LRF. For this purpose, the discontinuous regression method was used around the limit of personnel expenses, based on the finances (expenses with third-party services classified in codes 3.3.90.39 and 3.3.90.36) of Brazilian municipalities in 2016. The results obtained do not support the hypothesis, and complementary estimates point to a reduction of per capita expenditure with third-party services when municipalities are in the imminence of hurting the limit imposed by the legislation. |
