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Conseguenze della politica di rinuncia all’IPI per i comuni di Bahia

Conseguenze della politica di rinuncia all’IPI per i comuni di Bahia

Marcus Vinicius Passos de Oliveira

32,82 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Empresa y gestión
ISBN:
9786208732837
32,82 €
IVA incluido
Disponible

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Sobre IBD

Il Brasile è una repubblica federale, quindi le finanze pubbliche sono intrecciate nelle tre sfere di governo: l’Unione, gli Stati e i Comuni. La LRF - Legge sulla Responsabilità Fiscale - ha come obiettivo principale l’equilibrio delle finanze pubbliche, stabilendo obiettivi da raggiungere, regole di trasparenza, meccanismi di controllo e responsabilità. In questo modo, stabilendo una politica fiscale che influenza la base di calcolo delle entrate condivise tra Stati e Comuni, questo lavoro ha cercato di evidenziare l’impatto sulle finanze dei Comuni dello Stato di Bahia, che come tutti gli altri Comuni brasiliani ricevono parte delle entrate raccolte dal Governo federale (IR e IPI), come FPM - Fondo di Partecipazione Comunale. Alla luce di questo scenario, il lettore sarà in grado di capire come sono state colpite le finanze pubbliche dei comuni analizzati e quali sono state le conseguenze, soprattutto per i dirigenti pubblici dei comuni.

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