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Previous issue date: 2003-02-25 / This work aims to propose a model for disclosing the main components of the structure of local public collection. This proposition is opportune, once the public manager's current profile requests the search of the best subsidies, which will allow the reach of the efficiency and effectiveness in the public administration, the transparency of its administrative acts, as well as the responsibility in the administration of the public resources. For the elaboration of this study, the extracted information of the budgetary execution were analyzed, relative to the years of 1996 and 2000, and obtained in the homepage of the Department of the National Treasure. The information contained in this study were compiled and presented in a synthetic and objective way, trying to stand out the important aspects, related to the structure and the evolution of the local revenue and its respective installment of bills, as well as, to meet, in a simplified way, the needs of its several users' informative subsidies. The analysis of the data allowed the identification of three main sources of collection denominated own collection, transfers (federal and state) and credit operations. It rules general, the largest participation of the transfers was observed in relation to the own collection and to the credit operations, in spite of the decentralization process, whose objective is to establish the independence and autonomy in relation to the tributary competences of the three levels of government (federal, state and local).It proved that the Complemental Law n?? 101/2000, Law of Fiscal Responsibility, represented important progress by introducing rules and goals for control of the public bills in view to the fiscal responsibility and norms to turn available information face to the concept of accountability. / Este estudo prop??e um modelo para a evidencia????o (disclousure) dos principais componentes da estrutura de arrecada????o p??blica municipal. Esta proposi????o ?? oportuna, uma vez que o atual perfil do gestor p??blico requer a busca dos melhores subs??dios, os quais permitir??o o alcance da efici??ncia e da efic??cia na administra????o p??blica, a transpar??ncia dos seus atos administrativos, bem como a responsabilidade na gest??o dos recursos p??blicos. Para a elabora????o deste estudo, foram analisadas as informa????es extra??das da execu????o or??ament??ria, relativas aos anos de 1996 e 2000, e disponibilizadas na homepage da Secretaria do Tesouro Nacional. As informa????es que comp??em este estudo foram compiladas e apresentadas de forma sint??tica e objetiva, procurando ressaltar os aspectos relevantes, quanto ?? estrutura e ?? evolu????o da receita municipal e sua respectiva presta????o de contas, bem como, atender, de maneira simplificada, ??s necessidades de subs??dios informativos de seus diversos usu??rios. A an??lise dos dados permitiu a identifica????o de tr??s principais fontes de arrecada????o, denominadas arrecada????o pr??pria, recebimento de transfer??ncias (federais e estaduais) e capta????o por meio de opera????es de cr??dito. Regra geral, observou-se a maior participa????o das transfer??ncias em rela????o ?? arrecada????o pr??pria e ??s opera????es de cr??dito, apesar do processo de descentraliza????o, cujo objetivo ?? estabelecer a independ??ncia e a autonomia em rela????o ??s compet??ncias tribut??rias das tr??s esferas de governo (federal, estadual e municipal). Constatou-se que a Lei Complementar n?? 101/2000, Lei de Responsabilidade Fiscal, representou importante avan??o, ao introduzir, para o controle das contas p??blicas, regras e metas voltadas para a responsabilidade fiscal e normas para disponibiliza????o de informa????es atendendo ao conceito de presta????o de contas (accountability).
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/641 |
| Date | 25 February 2003 |
| Creators | Beserra, Marisa Gomes |
| Contributors | Pereira, Anisio Candido, Slomski, Valmor, Oliveira, Antonio Benedito Silva |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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