Especialização em Gestão de Finanças Públicas
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Navegando Especialização em Gestão de Finanças Públicas por Assunto "Folha de pagamento"
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Artigo Científico Acesso aberto Nomeação de cargos em comissão fora dos limites da LRF e do princípio constitucional da proporcionalidade e seus efeitos sobre a gestão fiscal: baseado num estudo sobre os gastos da folha de pagamento de um poder legislativo estadual(2019) Cardoso, Ricardo de OliveiraThe purpose of this article was to analyze the effects on tax management of precarious appointments, free appointment and exemption, when the LRF and the Constitutional Principle of Proportionality were not observed. The study of descriptive, explanatory and qualitative nature was based on an experimental analysis using Excel software for checking data from a payroll. We applied a method of collecting data on this information, consulting specialized bibliographies, access to government websites and other queries on electronic materials and documents such as Fiscal Management Reports, Electronic Diaries, articles and monographs. Some negative aspects of the Fiscal Management were pointed out, such as: quantitative proportionality between career and commissioned servants, progressive increase in the LRF index with personnel expenses, high financial commitment with expenses of commissioned personnel, personnel management problems and poor sizing of the administrative structure of the State Legislative Branch.