THE INFLUENCE OF THE TAX LIABILITY LAW ON THE PUBLIC ACCOUNTING OF BRAZILIAN CITIZENS

Abstract

The federative entities are managed by public managers, who are responsible for public accounting and the use of resources from the collection, with the need for planning and expenditure control to ensure fiscal balance, where the contribution of the Law of Fiscal Responsibility (Complementary Law n. 101/2000) for the regulation of economic and financial control of government spheres, including municipalities. In the meantime, this article aims to investigate the influence of the Fiscal Responsibility Law on the public accounting of municipalities. Therefore, a bibliographical research was carried out, qualitative in nature and for descriptive purposes, using authors found through searches in digital databases of scientific publications, mainly Academic Google and SciELO (Scientific Electronic Library Online). The contributions of Sousa et al. (2013), Silva and Bonacim (2010) and Freitas and Damascena (2014) for the development of this article, which highlighted the importance of creating the Fiscal Responsibility Law for better control of public expenditure, especially with regard to personnel expenses and indebtedness. Thus, it is concluded that the LRF has a positive influence on the public accounting of municipalities, especially for demanding measures for fiscal balance, as well as the generation of awareness about economic-financial health in public managers. It is worth noting the need for constant inspection by the responsible bodies, guaranteeing its credibility.