REFLECTION ABOUT PUBLIC FINANCE STANDARDS: A FOCUS ON THE CONCESSION OF BENEFITS THROUGH REVENUE FOREGONE

Autores

  • Romualdo Douglas Colauto Professor da Universidade Federal do Paraná (UFPR)
  • Carla Márcia Botelho Ruas Advogada Senior na Paulo Eduardo Mello Advogados Associados
  • Rita de Cássia Teixeira Pires Especialista em Contabilidade Governamental (UFMG)
  • Paulolinto Pereira Professor da universidade Federal de Minas Gerais (UFMG)

DOI:

https://doi.org/10.17524/repec.v7i1.119

Palavras-chave:

Reflection, Public Finance, Revenue Foregone.

Resumo

The Brazilian society is experiencing changes in the public equity management model. Part of these changes is due to the enactment of the Fiscal Responsibility Law (LRF), which created strict rules for revenue foregone. Analyzing public finance standards that set limits and conditions to achieve fiscal management responsibility, particularly regarding the concession of benefits through revenue foregone, is highly relevant as a social contribution. The aim in this study is to reflect on the doctrine and jurisprudence of the Brazilian Federal Court of Auditors (TCU) and of the State of Minas Gerais, which establish restrictive conditions for revenue foregone. The research is characterized as exploratory and the documentary sources include legislation, doctrine and jurisprudence of the Federal Court of Auditors and the Minas Gerais State Court of Auditors, with a view to supporting inferential observations about the theme. The study results indicate some advances in terms of revenue foregone in Brazil: 1) the LRF represents the first advance by imposing restrictions on the concession of this benefit; 2) the National Treasury created the revenue deduction method, thus promoting greater disclosure of these amount; 3) the Courts of Auditors supervise compliance with the limits set for revenue foregone.

Biografia do Autor

Romualdo Douglas Colauto, Professor da Universidade Federal do Paraná (UFPR)

Doutor em Engenharia de Produção (UFSC)

Carla Márcia Botelho Ruas, Advogada Senior na Paulo Eduardo Mello Advogados Associados

Bacharel em Direito (UFMG), Especialista em Contabilidade Governamental (UFMG).

Rita de Cássia Teixeira Pires, Especialista em Contabilidade Governamental (UFMG)

Bacharel em Administração de Empresas, Ciências Econômicas e Ciências Contábeis (UFMG)

Paulolinto Pereira, Professor da universidade Federal de Minas Gerais (UFMG)

Especialista na Área Pública (UFMG)

Publicado

2013-03-30

Como Citar

Colauto, R. D., Ruas, C. M. B., Pires, R. de C. T., & Pereira, P. (2013). REFLECTION ABOUT PUBLIC FINANCE STANDARDS: A FOCUS ON THE CONCESSION OF BENEFITS THROUGH REVENUE FOREGONE. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 7(1). https://doi.org/10.17524/repec.v7i1.119

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