A TRANSPARÊNCIA DOS GASTOS TRIBUTÁRIOS NOS ESTADOS BRASILEIROS

TAX EXPENDITURE REPORTING IN THE BRAZILIAN STATES

Authors

DOI:

https://doi.org/10.5216/bgg.v44i1.78921

Abstract

The research was anchored in the theoretical premise, shared by the practitioners of the interdisciplinary field of socio-fiscal studies, that public finances are defined as a proxy for understanding how power relations occur in different societies. On this basis, the transparency and cognoscibility of the information provided by the Brazilian states regarding a specific type of government expenditure, known as tax expenditure, were researched. A comprehensive documentary survey was analyzed in light of analytical criteria developed by Redonda and Neubig to assess the transparency or opacity in the publicity of these expenditures. We reached the conclusion that the disclosure of these expenses is carried out poorly in Brazil, indicating a greater opacity of federal states public administrations than suggested by normative texts and constitutional design. Keywords: public finances; tax expenditures; government transparency

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Author Biographies

Francisco Mata Machado Tavares, Universidade Federal de Goiás, UFG, Goiânia, Goiás, Brasil,franciscotavares@ufg.br

Professor Associado da Faculdade de Direito da UFG. Docente permanente e bolsista de produtividade do Programa de Pós-graduação em Direito e Políticas Públicas da UFG. Coordenador do Observatório Brasileiro do Sistema Tribtutário e do Grupo de Estudos e Pesquisas Sócio-Fiscais da UFG.

Muryel Hey, Universidade Federal de Goiás, UFG, Goiânia, Goiás, Brasil, muryyel@hotmail.com

Mestranda em Direito e Políticas Públicas na Universidade Federal de Goiás; Graduação em Direito pela Pontifícia Universidade Católica do Paraná (2008). Graduação em Ciências Contábeis pela Universidade Federal do Paraná (2011). Especialista em Direito Constitucional (2017). Conselheira Substituta do Tribunal de Contas do Estado do Paraná

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Published

2024-10-22

How to Cite

TAVARES, F. M. M.; HEY, M. A TRANSPARÊNCIA DOS GASTOS TRIBUTÁRIOS NOS ESTADOS BRASILEIROS: TAX EXPENDITURE REPORTING IN THE BRAZILIAN STATES. Goiano Bulletin of Geography, Goiânia, v. 44, n. 1, 2024. DOI: 10.5216/bgg.v44i1.78921. Disponível em: https://revistas.ufg.br/bgg/article/view/78921. Acesso em: 19 nov. 2024.

Issue

Vol. 44 No. 1 (2024): Boletim Goiano de Geografia

Section

Artigos

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