Lei de Responsabilidade Fiscal: análise jurídica face o combate a corrupção na esfera pública.

Abstract

This paper discusses the contributions of Complementary Law No. 101 which entered into force on May 4, 2000, called by the Fiscal Responsibility Law in the fight against corruption in public administration, especially as a tool that provides transparency and mitigation of abuse of managers with state finances. For this, the development of research is exposed the corruption issue, with its aspects and historical development fostering a theoretical contribution to the subject of that debate. Then talks to respect the assumptions of the Fiscal Responsibility Law that is presented as a set of rules in the direction of the balance of public accounts, showing how effective tool to fight corruption in Brazil at any level of government. To prepare this work the theoretical framework was set up with the literature and electronic media that address on the issue of corruption and creation of the Fiscal Responsibility Law, its concept, applicability and transformations in public management, demonstrating that compliance with the standard can serve to improve dealing with public affairs by public managers. Meanwhile, looms in importance an analysis of the legal effectiveness of its law to fight corruption.