This article aims to assess the fiscal management of the towns belonging to the Development Council for the Production Region (Corede Production) and their adequacy to the Fiscal Responsibility Law (FRL) from 2009 to 2013. ...

Public tax management analysis occurs by the verification of certain indices. The fiscal effort evaluation allows through statistical calculations to estimate the potential tax burden that the ...

The municipal tax management when it is conceived as the capacity or constitutional power to generate tax income, is achievable in our country, however in fact, this power is incompletely performed by most municipalities, ...

The Brazilian fiscal-federative structure presents some peculiarities that make it distinct, especially with regard to the competences related to local governments. The transfer model and the occurrence of the flypaper ...

Fiscal management is associated with the concepts of planning, control, transparency and responsibility. Fiscal management represents one of the aspects of potential interest to the company, because it indicates the volume ...

The present article’s objective is to assess the substantive element of Fiscal Responsibility, which is founded on the basic conditions required for the application of fiscal control. In the contemporary world the application ...