Equilíbrio fiscal em tempos de pandemia: estudo nas capitais das unidades federativas do Brasil
This study has as main purpose to verify the fiscal balance of the capitals of the federal units of Brazil in times of pandemic. In order to do that, a descriptive and documentary research was carried out with a data quantitative approach. To calculate the fiscal balance, the National Front of Mayor...
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2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8100097 |
| Source: | Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 19, Nº. 2, 2021, pags. 15-41 |
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dialnet-ar-18-ART00014860132021-10-22Equilíbrio fiscal em tempos de pandemia: estudo nas capitais das unidades federativas do BrasilAlbuquerque Pereira, J´éssica FláviaSobreira Cialdini, AlexandreVeras Machado, Marcus ViniciusRodrigues Ribeiro Macêdo, Francisca FrancivâniaEquilíbrio FiscalArrecadação TributáriaCapitais BrasileirasThis study has as main purpose to verify the fiscal balance of the capitals of the federal units of Brazil in times of pandemic. In order to do that, a descriptive and documentary research was carried out with a data quantitative approach. To calculate the fiscal balance, the National Front of Mayors’ methodology published in the Yearbook Multi Cities 2020 was used which measures whether the city presents an unbalance or balance in its finances. The results revealed that the first two months of each financial year presented greater imbalances; in addition, initiatives imposed by Complementary Law # 173/2020 contributed to the absence of significant changes during the two months analyzed from one year to another. These results provide important evidence for the existing literature, besides being relevant for the various users of accounting information, such as managers and citizens.Este estudo tem como objetivo verificar o equilíbrio fiscal das capitais das unidades federativas do Brasil em tempos de pandemia. Para isso, realizou-se pesquisa descritiva e documental, com abordagem quantitativa dos dados. Para o cálculo do equilíbrio fiscal, foi utilizada a metodologia da Frente Nacional dos Prefeitos publicada no Anuário Multi Cidades 2020, que afere se o ente apresenta (des)equilíbrio em suas finanças. Os resultados revelaram que o primeiro bimestre de cada exercício financeiro apresentou maiores desequilíbrios; além disso, iniciativas impostas pela Lei Complementar nº 173/2020 colaboraram para a inexistência de alterações expressivas durante os bimestres analisados de um exercício para outro. Esses resultados fornecem evidências importantes para a literatura existente, além de serem relevantes para os diversos usuários das informações contábeis, como gestores e cidadãos.2021text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8100097(Revista) ISSN 2525-3387(Revista) ISSN 1980-086XRevista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 19, Nº. 2, 2021, pags. 15-41porLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 19, Nº. 2, 2021, pags. 15-41
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| language |
Portuguese
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| topic |
Equilíbrio Fiscal
Arrecadação Tributária Capitais Brasileiras |
| spellingShingle |
Equilíbrio Fiscal
Arrecadação Tributária Capitais Brasileiras Albuquerque Pereira, J´éssica Flávia Sobreira Cialdini, Alexandre Veras Machado, Marcus Vinicius Rodrigues Ribeiro Macêdo, Francisca Francivânia Equilíbrio fiscal em tempos de pandemia: estudo nas capitais das unidades federativas do Brasil |
| description |
This study has as main purpose to verify the fiscal balance of the capitals of the federal units of Brazil in times of pandemic. In order to do that, a descriptive and documentary research was carried out with a data quantitative approach. To calculate the fiscal balance, the National Front of Mayors’ methodology published in the Yearbook Multi Cities 2020 was used which measures whether the city presents an unbalance or balance in its finances. The results revealed that the first two months of each financial year presented greater imbalances; in addition, initiatives imposed by Complementary Law # 173/2020 contributed to the absence of significant changes during the two months analyzed from one year to another. These results provide important evidence for the existing literature, besides being relevant for the various users of accounting information, such as managers and citizens.
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| format |
Article
|
| author |
Albuquerque Pereira, J´éssica Flávia
Sobreira Cialdini, Alexandre Veras Machado, Marcus Vinicius Rodrigues Ribeiro Macêdo, Francisca Francivânia |
| author_facet |
Albuquerque Pereira, J´éssica Flávia
Sobreira Cialdini, Alexandre Veras Machado, Marcus Vinicius Rodrigues Ribeiro Macêdo, Francisca Francivânia |
| author_sort |
Albuquerque Pereira, J´éssica Flávia
|
| title |
Equilíbrio fiscal em tempos de pandemia: estudo nas capitais das unidades federativas do Brasil
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| title_short |
Equilíbrio fiscal em tempos de pandemia: estudo nas capitais das unidades federativas do Brasil
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| title_full |
Equilíbrio fiscal em tempos de pandemia: estudo nas capitais das unidades federativas do Brasil
|
| title_fullStr |
Equilíbrio fiscal em tempos de pandemia: estudo nas capitais das unidades federativas do Brasil
|
| title_full_unstemmed |
Equilíbrio fiscal em tempos de pandemia: estudo nas capitais das unidades federativas do Brasil
|
| title_sort |
equilíbrio fiscal em tempos de pandemia: estudo nas capitais das unidades federativas do brasil
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| publishDate |
2021
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=8100097
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| _version_ |
1714449612589236224
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