This dissertation aims to reclassify municipal structures of the U.S. municipalities and investigates the effect of municipal structures on government fiscal management outcomes, including fiscal conditions and fiscal slack balances. This dissertation is comprised of four chapters. The first chapter briefly introduces, and each of the remaining three is an independent research article. The second chapter investigates seven essential structural characteristics of the U.S. municipalities and constructs a municipal structure political-administrative index. It then examines the determinants of municipal structures on a political-administrative dimension. The empirical results show that municipal structure choices are statistically significantly associated with citizens’ socioeconomic and demographic characteristics. Citizens’ income levels play a crucial role in determining municipal structure changes during the sample period. The third chapter examines the effect of municipal structures on government fiscal conditions. Municipal structure is operationalized by the municipal structure political-administrative index, which is the focus of the second chapter. There are a variety of mechanisms through which municipal structures can influence government fiscal conditions, among which managerial professionalism, strategy stance, and managerial accountability versus efficiency are theoretically addressed. Empirical evidence shows that a municipal structure that is more administrative is associated with healthier fiscal conditions in cash solvency, dependence on intergovernmental transfers, and debt level. Particularly, there is an inverted U-shaped relationship between the municipal structure index and governments’ fiscal conditions. Moreover, municipal structures moderate the influence of external environmental factors. The fourth chapter investigates the determinants of local government’s fiscal slack in a political-budgetary-managerial framework. The research argues that voters’ preferences, government’s budgetary performance, and government internal management work interactively to influence government fiscal slack, and it proposes appropriate indicators for the three explanatory dimensions. Particularly, government internal management is operationalized by the municipal structure political-administrative index. Empirical results show that voters’ anti-tax and pro-spending sentiment have a negative effect on the size of government fiscal slack, and government’s budgetary performance exerts a positive impact. Moreover, government internal management modifies the effects of voters’ preferences and government’ budgetary performance on government fiscal slack.

nÃo hà / This paper aims to examine the fiscal management of Brazil States Governments, attending to the requirements of the Fiscal Responsibility's Law, in order to identify the extent to which such management results in economic growth. The study's specific objectives were: (1) to compare the results of the fiscal governments states with the Fiscal Responsability's Law's requirements, (2) to analyze the results' impacts of fiscal indicators government, especially regarding to the primary outcome upon the states rate of economic growth, and finally, (3) to provide information to the management of the State Governments for decision making, respecting the economic growth. Based on the descriptive analysis, comparing the indicators results with their limits, the states reached a satisfactory fiscal performance, excepting the excessive primary results. Finally, we can say that the results of this study, interest mainly, to the state governments, because it examines the case, correlating it with the existing theory, others states governments in Brazil, as a tool for decision making and the academy, because it is a case study in an area of great national impact and can be replicated. / A presente dissertaÃÃo de mestrado consiste na anÃlise da evoluÃÃo na gestÃo orÃamentÃria e fiscal dos Estados brasileiros e Distrito Federal no perÃodo de 2001 a 2008, no atendimento aos indicadores fiscais determinados pela LRF e ResoluÃÃes do Senado Federal, com o objetivo de identificar atà que ponto essa gestÃo contribuiu para o crescimento econÃmico dos estados brasileiros e do Distrito Federal. Os objetivos especÃficos deste trabalho consistiram em: (1) confrontar os resultados fiscais dos Governos Estaduais e do Distrito Federal com os limites exigidos pela LRF; (2) analisar os impactos dos resultados dos indicadores fiscais dos Governos Estaduais e do Distrito Federal sobre o PIB per capita; e, finalmente, (3) subsidiar os Governos Estaduais e do Distrito Federal, com informaÃÃes que possam contribuir para a tomada de decisÃo na gestÃo dos recursos e das contas pÃblicas visando a um maior crescimento econÃmico. Com base na anÃlise descritiva, comparando os resultados dos indicadores com os seus limites exigidos, de uma maneira geral os Estados e o Distrito Federal alcanÃaram um desempenho fiscal satisfatÃrio, com uma ressalva para o aspecto da prÃtica dos excessivos resultados primÃrios observados. Por fim, podemos afirmar que os resultados obtidos neste trabalho serÃo Ãteis, principalmente, aos prÃprios governos estaduais, pois servem de instrumento de avaliaÃÃo e auxiliarà na tomada de decisÃo para uma melhor gestÃo das contas pÃblicas e à academia por se tratar de um estudo de caso considerando um assunto de grande complexidade para o cenÃrio nacional.

<p>Can a country function without a legislative framework able to inform decisionmaking processes taken at different spheres of government? To what extent would actions conducted at various&nbsp / spheres of government be efficiently coordinated and informed by appropriate channels of constitutional provisions and legislative amendments to consolidate financial and intergovernmental&nbsp / fiscal relations policy-making tools for the realization of an efficient local developmental state? Answers to the above mentioned two questions refer to normative fiscal policy principles and&nbsp / prescriptive instruments of intergovernmental fiscal transfer design, whose orientation suggests better ways of framing sound and coherent programs and interventions that strengthen&nbsp / cooperative synergy and transfer knowledge of experience gained in empirical investigations and various South African environments of higher academic learning. Growing evidence&nbsp / acknowledges South Africa as one of the young democratic countries that has been going through a period of transition over the past three years as it changes its system of public finance from&nbsp / a structure suited to the old apartheid system to one consistent with the new South African Constitutional dispensation. While the former system was highly centralized, the newconstitution makes a clear commitment to municipal governments as important providers of government services, with greater tax and spending powers. Even as local autonomy has been substantially increased,&nbsp / there remains uncertainty as to the most appropriate design of a system of intergovernmental fiscal grants to metropolitan areas and townships. This study analyses this situation and further&nbsp / develops a generic design for intergovernmental transfers and its suitability to the realities of South African municipalities on the ground within the framework of Cooperative Government. This&nbsp / study concludes that fiscal&nbsp / management, as a cross-cutting discipline, is a&nbsp / powerful instrument for government&rsquo / s revenue sources at the national, provincial and local government levels.&nbsp / Financial management should be regarded as a co-coordinating mechanism managing government&rsquo / s expenditure and catalyzing sound financial relationship for an efficient management in the&nbsp / country, thus allowing government to budget effectively for the delivery of goods and services in order to attain the constitutional mandate of a developmental state.</p>

<p>Can a country function without a legislative framework able to inform decisionmaking processes taken at different spheres of government? To what extent would actions conducted at various&nbsp / spheres of government be efficiently coordinated and informed by appropriate channels of constitutional provisions and legislative amendments to consolidate financial and intergovernmental&nbsp / fiscal relations policy-making tools for the realization of an efficient local developmental state? Answers to the above mentioned two questions refer to normative fiscal policy principles and&nbsp / prescriptive instruments of intergovernmental fiscal transfer design, whose orientation suggests better ways of framing sound and coherent programs and interventions that strengthen&nbsp / cooperative synergy and transfer knowledge of experience gained in empirical investigations and various South African environments of higher academic learning. Growing evidence&nbsp / acknowledges South Africa as one of the young democratic countries that has been going through a period of transition over the past three years as it changes its system of public finance from&nbsp / a structure suited to the old apartheid system to one consistent with the new South African Constitutional dispensation. While the former system was highly centralized, the newconstitution makes a clear commitment to municipal governments as important providers of government services, with greater tax and spending powers. Even as local autonomy has been substantially increased,&nbsp / there remains uncertainty as to the most appropriate design of a system of intergovernmental fiscal grants to metropolitan areas and townships. This study analyses this situation and further&nbsp / develops a generic design for intergovernmental transfers and its suitability to the realities of South African municipalities on the ground within the framework of Cooperative Government. This&nbsp / study concludes that fiscal&nbsp / management, as a cross-cutting discipline, is a&nbsp / powerful instrument for government&rsquo / s revenue sources at the national, provincial and local government levels.&nbsp / Financial management should be regarded as a co-coordinating mechanism managing government&rsquo / s expenditure and catalyzing sound financial relationship for an efficient management in the&nbsp / country, thus allowing government to budget effectively for the delivery of goods and services in order to attain the constitutional mandate of a developmental state.</p>

p. 1 - 188 / Submitted by Santiago Fabio (fabio.ssantiago@hotmail.com) on 2013-01-24T20:27:01Z No. of bitstreams: 2 CCCCCC.pdf: 746060 bytes, checksum: 10f65ea9305328fb2277c17fef1c70c4 (MD5) CCCCCC.pdf: 746060 bytes, checksum: 10f65ea9305328fb2277c17fef1c70c4 (MD5) / Made available in DSpace on 2013-01-24T20:27:01Z (GMT). No. of bitstreams: 2 CCCCCC.pdf: 746060 bytes, checksum: 10f65ea9305328fb2277c17fef1c70c4 (MD5) CCCCCC.pdf: 746060 bytes, checksum: 10f65ea9305328fb2277c17fef1c70c4 (MD5) Previous issue date: 2007 / A Lei Complementar no 101/2000 (LRF), desde a sua promulgação, tornou-se um dos principais instrumentos para o planejamento e controle das finanças públicas. Determinou entre outras regras, a efetiva instituição, previsão e arrecadação de tributos próprios, bem como regras que limitaram a formação de déficit s e endividamento públicos, tudo a fim de que seja alcançada a chamada Gestão Fiscal Responsável. Concluídas as primeiras gestões sob a vigência da norma, pode-se observar alguns de seus efeitos sobre a gestão pública. Nesse contexto, este estudo de caso versa sobre a aplicação da LRF à gestão fiscal, especificamente no que se refere à arrecadação das receitas municipais, buscando apresentar um exemplo bem sucedido, ou seja, eficiente e responsável. Para tanto, procurou-se responder a seguinte questão: como a Prefeitura Municipal de Alagoinhas (PMA), mesmo atendendo as regras e limites para endividamento estabelecidos pela LRF, conseguiu aumentar suas receitas na gestão 2001/2004 e exercícios 2005-2006?. O objetivo geral do estudo foi analisar a gestão fiscal das receitas da PMA, sob a égide das determinações da LRF e, especificamente, identificar cinco pontos: 1º) as regras estabelecidas para previsão, arrecadação e controle das receitas tributárias e transferidas, determinadas pela LRF; 2º) as restrições e limites impostos pela LRF à gestão das receitas e o endividamento público municipal; 3º) como as regras da LRF influenciaram a gestão fiscal das receitas da Prefeitura de Alagoinhas, no período de 2001-2004; 4º) a influência das transferências, constitucionais e voluntárias, estaduais e federais, na gestão fiscal das receitas de Alagoinhas e; 5º) as práticas de gestão adotadas no período 2001-2006, que possibilitaram o aumento das receitas próprias e transferidas. Finda a pesquisa, identificaram-se as regras e limitações, bem como os instrumentos trazidos pela LRF e sua influência na gestão municipal. Identificou-se, ainda, que a PMA alcançou resultados fiscais expressivos mediante o investimento em uma gestão fiscal mais eficiente, que somada aos recursos transferidos possibilitou o aumento da despesa pública sem o endividamento em paralelo. / Salvador

Masters in Public Administration - MPA / Can a country function without a legislative framework able to inform decisionmaking processes taken at different spheres of government? To what extent would actions conducted at various spheres of government be efficiently coordinated and informed by appropriate channels of constitutional provisions and legislative amendments to consolidate financial and intergovernmental fiscal relations policy-making tools for the realization of an efficient local developmental state? Answers to the above mentioned two questions refer to normative fiscal policy principles and prescriptive instruments of intergovernmental fiscal transfer design, whose orientation suggests better ways of framing sound and coherent programs and interventions that strengthen cooperative synergy and transfer knowledge of experience gained in empirical investigations and various South African environments of higher academic learning. Growing evidence acknowledges South Africa as one of the young democratic countries that has been going through a period of transition over the past three years as it changes its system of public finance from a structure suited to the old apartheid system to one consistent with the new South African Constitutional dispensation. While the former system was highly centralized, the newconstitution makes a clear commitment to municipal governments as important providers of government services, with greater tax and spending powers. Even as local autonomy has been substantially increased, there remains uncertainty as to the most appropriate design of a system of intergovernmental fiscal grants to metropolitan areas and townships. This study analyses this situation and further develops a generic design for intergovernmental transfers and its suitability to the realities of South African municipalities on the ground within the framework of Cooperative Government. This study concludes that fiscal management, as a cross-cutting discipline, is a powerful instrument for government’s revenue sources at the national, provincial and local government levels. Financial management should be regarded as a co-coordinating mechanism managing government’s expenditure and catalyzing sound financial relationship for an efficient management in the country, thus allowing government to budget effectively for the delivery of goods and services in order to attain the constitutional mandate of a developmental state. / South Africa

L’objectif de la présente thèse est d’identifier les pratiques relevant de la gestion fiscale au sein des groupes de sociétés en Tunisie afin d’évaluer l’impact de ces pratiques sur la performance fiscale de ces acteurs majeurs de l’économie Tunisienne. Pour ce faire, le premier chapitre est consacré à la définition de la notion de groupe de sociétés en Tunisie en mettant en exergue leur poids économique et en soulignant leur réalité juridique. Le deuxième chapitre est axé sur l’identification des différentes pratiques de gestion fiscale, auxquelles ont recours ces groupes à travers une analyse de la jurisprudence fiscale représentée par 17 arrêts rendus en cassation de 2005 à 2011. Un questionnaire réalisé auprès de responsables des sociétés mères cotées à la BVMT est également mobilisé au cours de ce chapitre afin de sonder les raisons de la non application du régime d’intégration fiscale pourtant sensé être un outil efficace d’optimisation fiscale. Le troisième chapitre introduit la théorie des coûts de transaction qui semble adéquate pour déceler la relation entre pratiques de gestion fiscale et performance fiscale. Cette relation est développée au prisme de trois hypothèses de recherche qui pronostiquent le type de corrélation entre le nombre de transactions intra-groupe, le volume de la dette intra-groupe et le dégrèvement financier d’un coté et le taux d’imposition effectif de l’autre (respectivement H1, H2 et H3). Ces hypothèses sont vérifiées dans un quatrième et dernier chapitre à travers une analyse statistique multi variée menée sur des données financières d’un échantillon de 36 groupes de sociétés (21 non financiers et 15 groupes de sociétés financiers), dont la société mère est cotée à la BVMT sur une période allant de 2007 et 2011. Ainsi, cette analyse statistique a permis de valider deux des trois hypothèses de recherche (H1 et H3) dans la totalité de l’échantillon et dans le secteur financier et une seule hypothèse dans le secteur non financier (H3). Il s’avère alors que les groupes de sociétés tunisiens opèrent essentiellement par deux pratiques afin de diminuer leur taux d’imposition effectif : les techniques de dégrèvement de bénéfice et les transactions internes au groupe (cette technique n’a été vérifiée que pour le secteur financier). / The purpose of this thesis is to identify practices of fiscal management within corporate groups in Tunisia to assess the impact of these practices on fiscal performance of these major players in the Tunisian economy. Thus, the first chapter is devoted to the definition of the concept of group of companies in Tunisia highlighting their economic weight and emphasizing their legal reality. The second chapter focuses on the identification of different fiscal management practices that use these groups through an analysis of fiscal jurisprudence represented by 17 judgments of the Court of Cassation from 2005 to 2011. A survey conducted among managers of parent companies listed on the TSE is also mobilized during this chapter to sound the reasons for the non-application of the tax consolidation regime however supposed to be an effective tax planning tool. The third chapter introduces the theory of transaction costs that seems adequate to detect the relationship between fiscal management practices and fiscal performance. This relationship is developed through three research hypotheses that are forecasting the type of correlation between intra-group transactions, intra-group debt and financial relief on one side, and the effective tax rate on the other (respectively H1, H2 et H3). These hypotheses are tested in a fourth and last chapter through a multivariate statistical analysis conducted on financial data from a sample of 36 groups of companies (21 non-financial groups and 15 financial companies), whose parent company is listed on the TSE over a period from 2007 to 2011. So this statistical analysis led to confirm two of the three research hypotheses (H1 and H3) in the whole sample and in the financial sector and a single hypothesis in the non-financial sector (H3). It was then found that Tunisian groups of companies operate mainly through two practices to reduce their effective tax rate: financial relief and intra-group transactions practices (this last practice has been verified only in the financial sector).

Submitted by Paola Figueiredo (pfercolin@gmail.com) on 2018-01-21T23:02:02Z No. of bitstreams: 1 Dissertacao_MPGPP_FGV_MunCruzeiroReceitas_2017.pdf: 2713402 bytes, checksum: a2dc7510e4407acf529bceaceddd4ea3 (MD5) / Approved for entry into archive by Mayara Costa de Sousa (mayara.sousa@fgv.br) on 2018-01-22T15:32:35Z (GMT) No. of bitstreams: 1 Dissertacao_MPGPP_FGV_MunCruzeiroReceitas_2017.pdf: 2713402 bytes, checksum: a2dc7510e4407acf529bceaceddd4ea3 (MD5) / Made available in DSpace on 2018-01-23T12:10:39Z (GMT). No. of bitstreams: 1 Dissertacao_MPGPP_FGV_MunCruzeiroReceitas_2017.pdf: 2713402 bytes, checksum: a2dc7510e4407acf529bceaceddd4ea3 (MD5) Previous issue date: 2017-12-15 / A gestão fiscal de qualquer ente federativo, seja ele a União ou os governos subnacionais, é essencial para que se possa mantê-los em desenvolvimento, com a receita alinhada à necessidade de investimentos e com as esperadas benfeitorias à sociedade. No Brasil, a Lei de Responsabilidade Fiscal (LRF), considerada a mais importante ferramenta de regulação das contas públicas, instituiu metas, condições e limites para gestão das despesas e receitas, obrigando os agentes públicos a assumirem compromissos relacionados a arrecadação, bem como com a alocação de recursos públicos. Utilizando-se como estudo de caso o município paulista de Cruzeiro e buscando atender ao objetivo geral desta pesquisa – buscar alternativas para o seu reequilíbrio financeiro e aprimoramento de sua gestão pública – este trabalho realizou um diagnóstico sobre os orçamentos realizados durante o quadriênio 2012-2016, além de uma análise de todo arcabouço jurídico incidente à aspectos orçamentários, tributários e de planejamento. Por fim, apresenta-se em caráter de recomendações diretrizes para o desenvolvimento de ações que visam principalmente a atualização do sistema de tributação municipal e a eficiência na recuperação de estoque da dívida ativa, bem como a implantação de um projeto de Gestão de Projetos e Captação de Recursos Públicos. / By adjusting the expected revenue to macth the public expenditure needed to cover for social demands, financial management is essencial to push forward the development of all levels of federated units, may it be the national top-tier administration or local governments. In Brazil, the Fiscal Responsability Law (LRF) is considered to be the most important public accounting regulation tool, for it has established goals, requirements and limitations to public management of expenditure and revenues. The law stipulates that public agents are bound to tax collection and budget allocation liabilities. The present work analyses the case study of Cruzeiro, a city from the state of Sao Paulo, with a view to exploring alternatives for its financial adjustment and to improving its municipal financial management. The work investigated all the budgets of the period comprised from 2012 to 2016 besides reviewing the legal apparatus related to budget, tax and planning aspects. Finally, the work proposes recommendations to guide the implementation of measures aimed at bringing the municipal tax policy up to date and fostering efficiency in the active debt recovery and also to encourage to put in place a Project Management and Fund Raising plan.

Submitted by Flávio Passos (flaviocpassos@gmail.com) on 2018-02-28T13:27:41Z No. of bitstreams: 1 final dissertação MAP 2016 FLÁVIO PASSOS PDF.pdf: 2371039 bytes, checksum: 6834dde74683532bc279c6b484b29bf4 (MD5) / Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2018-03-02T19:00:37Z (GMT) No. of bitstreams: 1 final dissertação MAP 2016 FLÁVIO PASSOS PDF.pdf: 2371039 bytes, checksum: 6834dde74683532bc279c6b484b29bf4 (MD5) / Made available in DSpace on 2018-03-12T18:05:31Z (GMT). No. of bitstreams: 1 final dissertação MAP 2016 FLÁVIO PASSOS PDF.pdf: 2371039 bytes, checksum: 6834dde74683532bc279c6b484b29bf4 (MD5) Previous issue date: 2017-11-28 / Objetivo - Este estudo apresenta de que forma indicadores fiscais estabelecidos na Lei de Responsabilidade Fiscal (LRF) expressaram a deterioração das finanças públicas do Estado do Rio de Janeiro (ERJ) no período temporal compreendido entre 2006 e 2016, que culminou no reconhecimento do estado de calamidade pública na administração financeira. Metodologia – O estudo de caso foi conduzido inicialmente com a coleta de evidências documentais de duas fontes (demonstrativos fiscais do ERJ e relatórios do Tribunal de Contas - TCE/RJ) e uma coleta de evidências sob a forma de entrevistas semiestruturadas com especialistas em finanças e gestão pública em atividade no ERJ. Foram analisadas as evoluções dos indicadores fiscais por meio de gráficos e tabelas produzidos, e as evidências desta análise foram confrontadas com a análise técnica dos indicadores apresentadas nos Relatórios de Apreciação de Contas de Governo - RACG produzidos pelo TCE/RJ). Como forma de compreender a relação entre o contexto do fenômeno e a expressão dos indicadores, foram colhidas as impressões de especialistas no tema que estiveram em atividade no setor público no período do estudo. A triangulação de evidências proposta conduziu o estudo rumo ao objetivo definido. Resultados – O estudo apontou que, diferentemente do conceito de calamidade (que pressupõe imprevisibilidade), a deterioração das finanças públicas do ERJ ocorreu como consequência da intensificação do endividamento público principalmente a partir de 2012, sem o correspondente crescimento da capacidade de gerar receitas. A expressão do desequilíbrio fiscal por indicadores que, em tese, são instrumentos de monitoramento da gestão financeira e orçamentária do ERJ mostra que era possível identificar a proximidade da crise financeira e agir tempestivamente para mitigar seus efeitos. O estudo indica ainda o fortalecimento do controle social como impulsionador da gestão fiscal responsável. Limitações – A principal limitação da pesquisa é a incerteza quanto à fidedignidade dos dados dos indicadores fiscais publicados pelo ERJ. Contribuições Práticas – O estudo mostra a importância do monitoramento preventivo da gestão fiscal, que é de suma importância para unidades da Federação que, como o ERJ vem apresentando sinais de endividamento crônico. Contribuições sociais – Este estudo apresenta à sociedade fluminense, titular do poder estatal, os caminhos e decisões de seus representantes que levaram à chamada “calamidade na administração financeira no ERJ”. Palavras-chave: Lei de Responsabilidade Fiscal, LRF, indicadores fiscais, finanças públicas, gestão fiscal estadual, ERJ, dívida do ERJ. Categoria do artigo: Dissertação de Mestrado/Artigo Original / Objective - This study presents how fiscal indicators expressed the deterioration of the public finances of the State of Rio de Janeiro (ERJ) from 2006 to 2016, which culminated in the recognition of the state of calamity financial management. Methodology - The case study was initially conducted with the collection of documentary evidence from two sources (ERJ fiscal statements and Court of Audit reports - TCE / RJ) and a collection of evidence in the form of semi-structured interviews with finance and management in the ERJ. The evolution of the fiscal indicators were analyzed through graphs and tables produced, and the evidence of this analysis was compared with the technical analysis of the indicators presented in the Government Accounts Appraisal Reports - RACG (produced by the TCE / RJ). As a way of understanding the relationship between the context of the phenomenon and the expression of the indicators, the impressions of specialists in the subject who were active in the public sector during the study period were collected. The proposed triangulation of evidence led the study towards the defined objective. Results - The study pointed out that, unlike the concept of calamity (which presupposes unpredictability), the deterioration of the public finances of the ERJ occurred as a consequence of the intensification of public indebtedness mainly from 2012, without corresponding growth in the capacity to generate revenues. The expression of the fiscal imbalance by indicators that, in theory, are instruments of monitoring the financial and budgetary management of the ERJ shows that it was possible to identify the proximity of the financial crisis and act in a timely manner to mitigate its effects. The study also indicates the strengthening of social control as a driver of responsible fiscal management. Limitations - The main limitation of the research is the uncertainty as to the reliability of the fiscal indicators data published by the ERJ. Practical Contributions - The study shows the importance of preventive monitoring of fiscal management, which is of paramount importance for the Federation units that, as the ERJ has shown signs of chronic indebtedness. Social contributions - This study presents to the society of Rio de Janeiro, holder of state power, the paths and decisions of its representatives that led to the so-called "calamity in financial administration in the ERJ". Article category: Master's Dissertation / Original Article