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Doctoral Thesis
DOI
10.11606/T.2.2010.tde-08072011-133248
Document
Author
Full name
João Francisco Neto
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2010
Supervisor
Committee
Oliveira, Regis Fernandes de (President)
Conti, José Mauricio
Nalini, José Renato
Simão, José Fernando
Toldo, Nino Oliveira
Title in Portuguese
Responsabilidade fiscal e gasto público no contexto federativo
Keywords in Portuguese
Federalismo
Gastos públicos
Orçamento público (direito financeiro)
Reforma tributária
Responsabilidade fiscal
Abstract in Portuguese
O objeto da presente investigação consiste em apresentar um estudo sobre como o gasto público pode comprometer as metas de cumprimento da Lei de Responsabilidade Fiscal. O estudo abrange a análise dos aspectos e peculiaridades do federalismo fiscal brasileiro, em face das dificuldades decorrentes da chamada guerra fiscal, deflagrada em virtude da autonomia dos entes federados, bem como pela busca de recursos tributários imediatos, a qualquer custo. No contexto da estrutura federativa, serão examinados os sucessivos projetos de reforma tributária. Ao final, serão propostas as possíveis soluções para a questão do descontrole da dívida pública, sob a perspectiva da Lei de Responsabilidade Fiscal. O tema é pertinente, notadamente em face dos clamores da sociedade para um refreamento no aumento da carga tributária, que atingiu índices sem precedentes históricos, e da crescente pressão por aumento dos gastos públicos, principalmente os relacionados com a seguridade social, ensino, segurança e saúde pública.
Title in English
Fiscal responsability and public expenditure in a federal context
Keywords in English
federalism
fiscal responsibility
Public expenditure
Abstract in English
The object of this research is to present a study on how public expenditure could undermine the goals of compliance with the Fiscal Responsibility Law. The study covers the analysis of the features and peculiarities of the Brazilian fiscal federalism, in the face of difficulties arising from the so-called fiscal war breaks out because of the autonomy of federated entities, as well as the pursuit of immediate tax resources at any cost. In the context of federal structure, shall be reviewed successive drafts of the tax reform. In the end, it will be proposed the possible solutions to the issue of uncontrolled public debt, from the perspective of the Fiscal Responsibility Law. The theme is relevant, especially in the face of claims of society for a slowing in the increase of tax burden, which reached historically unprecedented rates, and increased pressure for higher government expenditure, especially those related to social security, education, public safety and health.
 
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Publishing Date
2011-08-02
 
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