MARACAJÁ, E. L.; http://lattes.cnpq.br/8351143793576295; MARACAJÁ, Emanoela de Lima.
Résumé:
As a result of the extensive deficit trajectory of public accounts in its different spheres of government, on May 4, 2020, Complementary Law 101/2000, popularly known as the Fiscal Responsibility Law (LRF), was instituted. LRF aimed to provide a situation of recurrent fiscal balance for the Brazilian public accounts, through the fulfillment of counterparts between revenues and expenses, by restricting the conditions for waiving current revenues and by subordinating the government to spending limits in specific strata. Within this context, this study had as main objective the analysis of the commitment of the Current Net Revenue (RCL) of the Brazilian states with the annual amount spent with the Personnel Expenses (DP). The theme was selected due to the relevance that the control of expenses with payroll has as a basic prerogative for the realization of the fiscal balance. Methodologically, the study is positioned as descriptive, exploratory, bibliographic and documentary (marked by the information contained in the Finance Bulletin of the Subnational Entities of the National Treasury). The results, in turn, demonstrated that in the year 2018, twelve Brazilian states already exceeded the limit of 60% for the DP / RCL ratio established as a limit by the LRF, including a tendency to worsen as a consequence of the progressive relative expansion of participation in the medium and long term of inactive servers in PD. As an outcome, the urgency to comply with the guidelines listed in the LRF and the implementation of the parameters defined by the Restructuring and Fiscal Adjustment Program (PAF) were investigated.
