Especialização em Contabilidade Pública
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Navegando Especialização em Contabilidade Pública por Autor "Fernandes, Adriana Eitter"
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Artigo Científico Acesso aberto Dívida Pública na Prefeitura de Juiz de Fora e a Lei de Responsabilidade Fiscal: uma análise comparativa com o governo de Minas Gerais(2017) Fernandes, Adriana EitterThe objective of this research is to assess the public debt’s behavior of the County of Juiz de Fora and of the State of Minas Gerais, in a comparative manner. Also, this research seeks to verify the compliance with the limits established in the “Fiscal Responsibility Law (Supplementary Law no. 101, dated May 4, 2000)”, Known as LRF (“Lei de Responsabilidade Fiscal”). The methodology encompasses bibliographic research in books and in government documents made available on the Internet, among others. It is an applied research which is motivated in understanding public debt evolution. The main results are that, on one hand, the County of Juiz de Fora has debts much lower than those established in the limits and, on the other hand, the State of Minas Gerais shows up high debt ratios, which in some periods even exceed the limits of the LRF. Therefore, regarding public debt for the period from 2003 to 2016, the County of Juiz de Fora complied with the limits established in the “Fiscal Responsibility Law", but the State of Minas Gerais in some periods did not complywith the limits of the LRF.