A lei de responsabilidade fiscal na gestão pública municipal: uma revisão bibliográfica (2018 A 2023).

Abstract

The Fiscal Responsibility Law pays special attention to public expenditure on guys. In this sense, the present study is a bibliographical research on the law of fiscal responsibility (LRF), which aims to map the state of the art of research scientifically and evaluate research on the topic with a focus on public management in municipalities. A research has the last 6 years (2018-2023) as its time horizon and data collection it took place on the Spell, SciELO databases and on the Capes portal. The search for studies took place in three bases, through the use of criteria that helped to refine the selection, duly described in the methodological section. 171 article publications were the subject of investigation, duplicate publications were removed, leaving 45 articles. Afterwards, the reading was carried out of the abstracts of all articles to verify adherence to the purpose of the article, confirming the total of 14 articles considered for bibliographic analysis. As a result, it was possible to see that the majority of articles found were in 2020, with four articles, and that there is a great lack of articles on the topic addressed. To the academia, this study is relevant as it expands knowledge through presentation and discussion of relevant data about the LRF.