Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-31T13:46:50Z No. of bitstreams: 1 AndreLuisdeCarvalhoDissertacao2015.pdf: 2750194 bytes, checksum: b1f3941a76aa68ea64f568bc97dbded0 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-31T13:46:57Z (GMT) No. of bitstreams: 1 AndreLuisdeCarvalhoDissertacao2015.pdf: 2750194 bytes, checksum: b1f3941a76aa68ea64f568bc97dbded0 (MD5) / Made available in DSpace on 2017-08-31T13:46:57Z (GMT). No. of bitstreams: 1 AndreLuisdeCarvalhoDissertacao2015.pdf: 2750194 bytes, checksum: b1f3941a76aa68ea64f568bc97dbded0 (MD5) Previous issue date: 2016-02-24 / The fiscal principle of transparency materials imposes risk prevention and correction of deviations that may affect the balance of public accounts, ensuring the integrity of public finances. Brazil should pay attention, as well, not just for the mere publication of public accounts for the formal disclosure of tax information, but also for the maintenance of public debt integrity for sustainability materials of public finances, ensuring the welfare socioeconomic for generations present and future. / O princ??pio fiscal da transpar??ncia material imp??e a preven????o dos riscos e a corre????o dos desvios capazes de afetar o equil??brio das contas p??blicas, assegurando a integridade das finan??as p??blicas. O Brasil deve atentar, assim, n??o apenas para a mera publicidade das contas p??blicas pela formal divulga????o das informa????es fiscais, mas tamb??m para a manuten????o da integridade do endividamento p??blico pela material sustentabilidade das finan??as p??blicas, garantindo o bem-estar socioecon??mico para as gera????es presentes e futuras.