O princípio da transparência na lei de responsabilidade fiscal

Abstract

This research has the objective to analyze the principles of publicity and transparency, sculptured in Complementary Law nº. 101/00 of 04.05.2000, widely known as the Fiscal Responsibility Law. The Fiscal Responsibility Act was created with the function of preventing risks and prosecute fraud and embezzlement in public fiscal management. This paper seeks to address the principle of transparency and publicity from the art. 48 of LRF, focusing on its two main manifestations: the dissemination of transparency instruments and stimulating popular participation. The largest letter makes clear, in regard to the principles of public administration, the principle of publicity, which it is the transparency and effectiveness of the spending of public money. Furthermore, the transparency and publicity are key elements of the tax law to control public expenditure and deficit, since they take measures of transparency and publicity of public accounts the application and dissemination of results.