Análise do uso do anexo de riscos fiscais pelos municípios cearenses como ferramenta de gestão fiscal

Abstract

Tax risk management is an essential activity to achieve balance in public finances and achieve the goals established by public management. Therefore, Complementary Law 101/2000, called Fiscal Responsibility Law (LRF), brought with it through the Budget Guidelines Law (LDO), the Tax Risks Annex (ARF), where federal entities must indicate the risks capable of affecting public accounts, as well as the measures to be taken if these risks materialize, thus, this work aims to analyze the use of the Annex of Tax Risks by the municipalities of Ceará as a fiscal management tool. For this, a qualitative, bibliographical, documentary and descriptive research was used, where the ARFs of the five municipalities with the highest and lowest rates of fiscal management in Ceará were observed in the period from 2014 to 2019, based on the Firjan Tax Management Index (IFGF) in addition, the IFGF of the five most and least populous municipalities was also analysed. The annual data of the fiscal management indexes of all municipalities of Ceará were also collected, with which statistical estimates were performed in order to obtain the descriptive data and the visualization of the time series. The results showed that most municipalities analyzed elaborate the ARF, both those with high IFGF and those with low IFGF, however, it was noted that there is no detail of the measures to be taken if the risks and in some cases the measures indicated by the municipalities are repeated annually, which indicates a ceremonial use of the ARF for compliance with the LRF. As for the analysis of the municipalities of Ceará more and less populous, it was found that the larger municipalities have better rates of fiscal management. The graphical analysis of the series, indicated an improvement in the Liquidity and Investments indexes in the analyzed period.