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Konsekwencje polityki zwolnienia z IPI dla gmin w Bahia

Konsekwencje polityki zwolnienia z IPI dla gmin w 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:
9786208732790
32,82 €
IVA incluido
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Sobre IBD

Brazylia jest republiką federalną, więc finanse publiczne są ze sobą powiązane w trzech sferach rządowych: Unii, stanach i gminach. LRF - ustawa o odpowiedzialności fiskalnej - ma przede wszystkim na celu zrównoważenie finansów publicznych, ustanowienie celów do osiągnięcia, zasad przejrzystości, mechanizmów kontroli i odpowiedzialności. W ten sposób, poprzez ustanowienie polityki fiskalnej, która wpływa na podstawę obliczania dochodów dzielonych między stany i gminy, niniejsza praca miała na celu podkreślenie wpływu na finanse gmin w stanie Bahia, które podobnie jak wszystkie inne brazylijskie gminy otrzymują część dochodów zebranych przez rząd federalny (IR i IPI), jako FPM - Fundusz Partycypacji Gmin. Biorąc pod uwagę ten scenariusz, czytelnik będzie w stanie zrozumieć, w jaki sposób wpłynęło to na finanse publiczne badanych gmin i jakie były tego konsekwencje, zwłaszcza dla osób zarządzających gminami.

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