A transparência fiscal

Mestrado em Fiscalidade

The Institutional, Economic and Social Determinants of Local Government Transparency

Interest in public accountability and government transparency is increasing worldwide. The literature on the determinants of transparency is evolving but is still in its early stages. So far, it has typically focused on national or regional governments while neglecting the local government level. This paper builds on the scarce knowledge available in order to examine the economic, social, and institutional determinants of local government transparency in Spain. We draw on a 2010 survey and the transparency indexes constructed by the NGO Transparency International (Spain) in order to move beyond the fiscal transparency addressed in previous work. In so doing, we broaden the analysis of transparency to the corporate, social, fiscal, contracting, and planning activities of governments. Our results on overall transparency indicate that large municipalities and left-wing local government leaders are associated with better transparency indexes; while the worst results are presented by provincial capitals, cities where tourist activity is particularly important and local governments that enjoy an absolute majority. The analysis of other transparency categories generally shows the consistent impact of these determinants and the need to consider a wider set of variables to capture their effect.

Ao Ministério Público da união e à Receita Federal brasileira, tudo? uma análise crítica à lei complementar 105 de 2001 como possível meio de coibir o crime de Sonegação Fiscal

O trabalho de conclusão de curso tem como objetivo central a análise crítica da Lei Complementar nº 105 de 2001- que autoriza a Receita Federal do Brasil a quebrar diretamente o sigilo bancário dos contribuintes, com base em possíveis indícios de omissões, fraudes e simulações- como meio hábil para coibir o crime de sonegação fiscal. A partir dessa análise, vamos testar a hipótese de que nenhum agente público pode determinar a quebra das informações bancárias de um contribuinte, sem a prévia autorização do Poder Judiciário. O artigo tem três partes. Na primeira, os principais conceitos que envolvem o sigilo bancário e as possíveis exceções à quebra do sigilo bancário são descritas e discutidas. A partir do exame conceitual, vamos estudar a correlação desse assunto com o combate à sonegação fiscal e a afirmação do princípio da transparência fiscal na comunidade internacional. Na última parte, somos chamados a estudar a opinião da Suprema Corte quanto ao objeto do presente trabalho. A conclusão a que se chega é a de que os agentes públicos não podem obter as referidas informações sem prévia autorização de um juiz. Contudo, a matéria apesar de muito antiga, ainda é polêmica para a doutrina e a jurisprudência. Além disso, a alteração na composição do Supremo Tribunal Federal, de 2010 para 2015, pode indicar uma mudança também no entendimento dos magistrados quanto ao assunto.

Transparencia presupuestaria en los gobiernos municipales de Brasil por medio de internet: el caso de Piracicaba São Paulo

This article seeks to assess the extent to which the municipality of Piracicaba (in the Brazilian state of São Paulo) has practiced Municipal Budgetary Transparency in Internet (TOM Web), as conceptualized by Pires (2011). The TOM Web is based on definitions used by the IMF and the OECD, and the characteristics of the Brazilian institutional and legal reality.

ORÇAMENTO DOS MUNICÍPIOS DO ABC PAULISTA: uma avaliação da conformidade dos portais da transparência com as normas fiscais

As normas da transparência fiscal (LC 101/00, LC131/09, Decreto 7185/10) determinam que todos os entes da federação das três esferas de poder disponibilizem na internet, em tempo real, informações pormenorizadas sobre a execução orçamentária e financeira. O ente federativo mais próximo do cidadão é o município, onde o seu espaço de vida é constituído. A transparência das informações municipais possibilita um melhor acompanhamento das contas públicas. Dessa forma, o cidadão poderá exercer de forma mais eficaz o seu direito de accountability. O objetivo da pesquisa é avaliar o nível de transparência do orçamento público dos municípios do ABC Paulista, com base na conformidade com as normas legais da transparência fiscal. A pesquisa é exploratória e de natureza descritiva, com abordagem quantitativa. Foram construídos escores de conformidade para os municípios, permitindo classificá-los em quatro categorias de transparência: transparente, translúcido, diáfano e opaco. A coleta de dados foi realizada no período de fevereiro a junho de 2013 por meio da observação nos portais eletrônicos da transparência de cada município. As evidências empíricas apontam que os portais não estão em total conformidade com as exigências legais. No que tange a accountability os avanços ainda são modestos, a assimetria informacional ainda persiste e o conteúdo divulgado é muito técnico.

Entidades do setor não lucrativo: abordagem contabilística e fiscal. Estudo de caso: Fundação Minerva

Mestrado em Contabilidade

“Who is steering the ship and which constellation guides the way? Exploring transparency in the European Central Bank during the time of crisis”

This paper explores transparency in the decision-making of the European Central Bank (ECB). According to ECB´s definition, transparency means that the central bank provides the general public with all relevant information on its strategy, assessments and policy decisions as well as its procedures in an open, clear and timely manner. In this paper, however, the interpretation of transparency is somewhat broader: Information is freely available and directly accessible to those who will be affected by the decisions. Moreover, the individuals shall be able to master this material. ECB´s negative attitude towards publication of documents has demonstrated central bank´s reluctance to strive towards more extensive transparency. By virtue of the definition adopted by the ECB the bank itself is responsible for determining what is considered as relevant information. On the grounds of EU treaties, this paper assesses ECB`s accountability concentrating especially on transparency by employing principal-agent theory and constitutional approach. Traditionally, the definite mandate and the tenet of central bank independence have been used to justify the limited accountability. The de facto competence of the ECB has, however, considerably expanded as the central bank has decisively resorted to non-standard measures in order to combat the economic turbulences facing Europe. It is alleged that non-standard monetary policy constitutes a grey zone occasionally resembling economic policy or fiscal policy. Notwithstanding, the European Court of Justice has repeatedly approved these measures. This dynamic interpretation of the treaties seems to allow temporarily exceptions from the central bank´s primary objective during extraordinary times. Regardless, the paper suggests that the accountability nexus defined in the treaties is not sufficient in order to guarantee the accountability of the ECB after the adoption of the new, more active role. Enhanced transparency would help the ECB to maintain its credibility. Investing in the quality of monetary dialogue between the Parliament and the ECB appears to constitute the most adequate and practicable method to accomplish this intention. As a result of upgraded transparency the legitimacy of the central bank would not solely rest on its policy outputs.

Before transparency: control and communication in Early-Modern Europe

Today, transparency is hailed as a key to good governance and economic efficiency, with national states implementing new laws to allow citizens access to information. It is therefore paradoxical that, as shown by a series of crises and scandals, modern governments and international agencies frequently have paid only lip-service to such ideals. Since Jeremy Bentham first introduced the concept of transparency into the language in 1789, few societal debates have sparked so much interest within the academic community, and across a variety of disciplines, using different approaches and methodologies. Within these current debates, however, one fact is striking: the lack of historical reflection about the development of the concept of transparency, both as a principle and as applied in practice, prior to its inception. Accordingly, the aim of this special issue is to contribute to historicising the ways in which communication and control over fiscal policy and state finances operated in early modern European polities.

A sustentabilidade fiscal de um plano de carreiras no setor público: o caso do Tribunal de Contas do Estado do Rio de Janeiro

With the consolidation of democracy, the society being more aware of their rights as citizens, demands from the public administration services of more quality as well as efficiency and transparency when it comes to what is being done with the money of the tax payer. In order to have that, the public administration needs competent, highly-motivated and well-qualified civil servants. In this project, we describe the importance of a career plan motivating the civil servants, especially those who work for the Court of Accounts of the State of Rio de Janeiro. Based on the Law of Fiscal Responsibility and on the legal rules, we¿ve measured the sustainability of TCE-RJ plan, based in another project developed by the Fundação Getulio Vargas for a federal administrative body. Having evaluated the sustainability of the plan, we offer the administration of TCE-RJ a study which is able to signal for moments of the cut on costs as well as those of the revenue available for investments which are destined for the capacitation of their civil servants, always complying with the legal rules.

A concorrência fiscal num contexto de competitividade

Dissertação de Mestrado em Fiscalidade

Interaction Between Fiscal And Monetary Policy In A Dynamic Nonlinear Model.

The objective of this study is to verify the dynamics between fiscal policy, measured by public debt, and monetary policy, measured by a reaction function of a central bank. Changes in monetary policies due to deviations from their targets always generate fiscal impacts. We examine two policy reaction functions: the first related to inflation targets and the second related to economic growth targets. We find that the condition for stable equilibrium is more restrictive in the first case than in the second. We then apply our simulation model to Brazil and United Kingdom and find that the equilibrium is unstable in the Brazilian case but stable in the UK case.