Transparência fiscal eletrônica : uma análise dos níveis de transparência apresentados nos sites dos poderes e órgãos dos Estados e do Distrito Federal do Brasil

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

This paper is aimed at identifying the levels of electronic fiscal transparency observed in the sites of Powers/Organs of the States and of the Federal District of Brazil and their association with their respective social-economical indicators. In this way the study proposes to research the new standards of responsibility in the management of public accounts imposed by the Law of Fiscal Responsibility (Complementary Law no. 101/2000), through the instruments of fiscal transparency established in art. 48 of this legislation, specifically its use through electronic means via the internet. From this perspective, the compliance with the demands of a new public management - increasingly more participative, transparent and with a high degree of governmental accountability - is examined. In order to achieve this objective, an exploratory study was initially carried out, using observational techniques, through the application of investigation models proposed in the paper, about a research population that totaled 207 sites of the public sector, related to the 135 Powers/Organs researched. The data collected were treated through descriptive statistics and through the application of Spearmans non-parametric tests of post-order correlation, when the existence of association among the variables involved was sought. The data collection verified the existence, in all of the cases, on average, low adherence to the totality of the legal demands of electronic fiscal transparency in the sites of the governmental entities examined, of which the State Houses of Representatives and Public Ministries stand out. Among the factors that most contributed in this regard are registered: the absence of publication of fiscal demonstratives; the non-timing of the information; the lack of creation of simplified versions of the transparency instruments; the lack of incentive for popular participation; a, especially, the lack of accountability reports. In the progress of this paper, on its second stage, the results of the statistical tests carried out showed that there is a relationship between the levels of electronic fiscal transparency observed in the sites of the Powers/Organs analyzed and their respective social-economical indicators selected, with the exception of the State Public Ministries, whose association was not found in any of the situations tested. If on one hand, such relationship can explain the differences of transparency levels between the State Powers/Organs and that of the Federal District, on the other hand, it does not justify the low degree of compliance with the legal demands for transparency and furthermore, it evidences the incoherence of those which showed levels of electronic fiscal transparency incompatible with their reality of socialeconomical development.

ASSUNTO(S)

transparency internet responsabilidade fiscal internet fiscal responsibility accountability ciencias contabeis accountability transparência

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