Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/6303
Registro completo de metadados
Campo DCValorIdioma
dc.creatorMagro, Cristian Bau Dal-
dc.creatorSilva, Tarcísio Pedro Da-
dc.date2016-12-06-
dc.date.accessioned2020-08-13T16:28:05Z-
dc.date.available2020-08-13T16:28:05Z-
dc.identifierhttps://www.revistacgg.org/contabil/article/view/1078-
dc.identifier10.21714/1984-3925_2016v19n3a9-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/6303-
dc.descriptionThe use of public expenditures for education is essential for the development of the national economy; and the Brazilian law of fiscal responsibility determines that municipalities must apply 25% of their tax collections and transfers to public investment in education. In view of this, our study seeks to identify how efficiently the requirements on public spending for education and the Law of Fiscal Responsibility are being met in Brazilian state capital cities. This research is descriptive in nature, using document analysis procedures and quantitative data to study a sample of 26 Brazilian state capitals. It was found that the smaller capital cities have better Basic Education Development Indicators (BEDI) and are meeting the goal of 25% established by the Law of Fiscal Responsibility for investment in education. However, in the state capitals with higher GDP, this does not occur.  Results show that greater investments in education are associated with better BEDI, better GDP performance and more schools. Capital cities identified as efficient in this regard were Curitiba, Manaus, Rio de Janeiro, Salvador, Sao Paulo, Teresina and Vitoria.-
dc.formatapplication/pdf-
dc.languagepor-
dc.publisherJournal of Accounting, Management and Governance-
dc.publisherRevista Contabilidade, Gestão e Governança-
dc.relationhttps://www.revistacgg.org/contabil/article/view/1078/504-528-
dc.rightsCopyright (c) 2016 Contabilidade, Gestão e Governança-
dc.sourceJournal of Accounting, Management and Governance; Vol 19, No 3 (2016)-
dc.sourceRevista Contabilidade, Gestão e Governança; Vol 19, No 3 (2016)-
dc.source1984-3925-
dc.source1984-3925-
dc.subjectPerformance Efficiency; Public Spending on Education; Law of Fiscal Responsibility Law (LFR); Brazilian State Capitals.-
dc.titlePerformance of public spending on education and the law of fiscal responsibility in Brazilian state capital cities-
dc.typeinfo:eu-repo/semantics/article-
dc.typeinfo:eu-repo/semantics/publishedVersion-
dc.typeAvaliado por Pares, Artigos-
Aparece nas coleções:Contabilidade, Gestão e Governança - UNB

Arquivos associados a este item:
Não existem arquivos associados a este item.
Mostrar registro simples do item Visualizar estatísticas


Os itens no repositório estão protegidos por copyright, com todos os direitos reservados, salvo quando é indicado o contrário.