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首页> 外文期刊>Revista de Administrao Pública >Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities
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Fiscal management and pillars of the Fiscal Responsibility Law in Brazil: evidence in large municipalities

机译：巴西的财政管理和《财政责任法》的支柱：大型城市的证据

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Through a multidimensional perspective of fiscal management, the present study analyses the relationship between the indexes of fiscal compliance and fiscal limits with variables that represent the pillars of planning, transparency and control. The study used primary data from 282 Brazilian municipalities, with more than 100 thousand inhabitants, in the period between 2010 and 2013. The fiscal indexes did not present relevant mutual relationships and showed a reduced association with the other variables of fiscal management. It is suggested that one of the reasons lies in the difference between the incentives that public managers have to accomplish fiscal targets and limits and to comply with the other pillars. This paper broadens the discussion about responsible fiscal management evaluation, as well as the literature on indexes of compliance with targets and fiscal limits.
机译：通过多维的财务管理视角，本研究分析了财务合规性指标与财务限额之间的关系，这些变量代表了计划，透明度和控制的支柱。该研究使用了2010年至2013年期间来自282个巴西城市的主要数据，这些城市有10万以上的居民。财政指标没有表现出相关的相互关系，并且与财政管理的其他变量之间的联系减少了。有人认为，原因之一是公共管理人员实现财政目标和限额以及遵守其他支柱的动机之间存在差异。本文扩大了有关负责任的财政管理评估的讨论，以及有关遵守目标和财政限额指标的文献。

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