Impactos da lei de responsabilidade fiscal no Governo do Estado de Sergipe (2001-2013)

• Ano de defesa: 2015
• Autor(a) principal: Santos, Jacy Sampaio dos
• Orientador(a): Farias, Tácito Augusto
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Sergipe
• Programa de Pós-Graduação: Pós-Graduação em Economia
• País: BR
• Palavras-chave em Português: Lei de Responsabilidade Fiscal; Gasto público; Dívida; Governo do Estado de Sergipe; Economia regional - Sergipe; Responsabilidade fiscal; Despesa pública; Finanças públicas; Impostos; Orçamento; Dívida pública; Gastos tributários
• Palavras-chave em Inglês: Law of Fiscal Responsibility; Public spending; Debt
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ECONOMIA
• Link de acesso: https://ri.ufs.br/handle/riufs/4513

This study aimed to verify the impacts of Complementary Law n.º 101/2000, the so-called Fiscal Responsibility Law (FRL) on the fiscal condition of the state of Sergipe. He began with an examination of the purpose and macroeconomic and fiscal framework for the approval and implementation of the LFR in Brazil and its implementation by the government of Sergipe. Then we did an analysis of the LRF indicators understanding its purpose, and concluding the fact Sergipe have joined the Support Programme for Restructuring and Fiscal Adjustment of States partially favored the fulfillment of the twelve indicators set forth in the law; since six indicators are below the established prudential limit, which is very positive. However, spending indicators personnel need to be urgently even met, except those relating to the judiciary that has strictly adhered to all parameters. We also assessed the behavior of some indicators chosen as the amount of investment, given the volume of contracted loans, the behavior of the current revenue settlement RCL conducted by the modest growth of the PEF, which is its flagship, in relation to a best performance of the ICMS; as well as the evolution of Current Expenditure settlement DCL.