Waiver of revenue audit: expanding the external control scope of audit courts beyond public expenditure: Português
The waiver of revenues is a kind of public policy aimed at fostering development and reducing social inequalities. However, its use demands responsibility from the public manager to avoid excesses that may cause fiscal mismatches. Thus, it is mandatory that the Audit Courts include in their agendas...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | Brasil |
| Institución: | Tribunal de Contas do Estado do Ceará (TCCE) |
| Repositorio: | Revista Controle (Online) |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.revistacontrole.tce.ce.gov.br:article/482 |
| Acceso en línea: | https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/482 |
| Access Level: | acceso abierto |
| Palabra clave: | Auditing. Government. Control. Revenue. Waiver. Auditoria. Governo. Controle. Receita. Renúncia. |
| Sumario: | The waiver of revenues is a kind of public policy aimed at fostering development and reducing social inequalities. However, its use demands responsibility from the public manager to avoid excesses that may cause fiscal mismatches. Thus, it is mandatory that the Audit Courts include in their agendas an inspection of the waivers, not restricting their participation to the examination of public expenditure. The experience of the Court of Accounts of the Municipality of São Paulo in the audit of local government waivers stresses the importance of discussing the subject. Using the observational method, this paper shows an audit proposal on the addressed theme and its results. |
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