The Courts of Accounts on the interpretation of the Fiscal Responsibility Law
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2019.145151Keywords:
Institutions, Institutional change, Courts of Accounts, Fiscal Responsibility Law, Creative AccountingAbstract
The paper analyzes the interpretations given to the Fiscal Responsibility Law after 19 years of its implementation. As an institution that seeks to regulate the fiscal management of governments throughout the country, a significant part of the enforcement of the law at the regional and local level rests with the State and Municipal Courts of Accounts. We adopted the theoretical model of institutional change by Mahoney and Thelen (2009), with evidence collected by questionnaire, to give a first explanation for the incremental change of such fiscal legislation. The Fiscal Responsibility Law has been interpreted by the auditing bodies, in such a way that, in some cases, creative accounting practices emerge, reducing the containment of excessive spending and generating over-indebtedness.
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