Lei de Responsabilidade Fiscal
Autor | Edson Jacinto da Silva |
Páginas | 501-505 |
Page 501
A Lei Complementar nº 101, de 04 de maio de 2000, também denominada de Lei de Responsabilidade Fiscal, teve como principal objetivo regular o disposto no capítulo II do Título VI da Constituição Federal, mais precisamente dos artigos 163 a 169, dispondo sobre princípios básicos fundamentais, para uma ação planejada e eficaz, relativas às normas gerais de finanças públicas, e ainda estabelecer regime de gestão responsável, capaz de garantir a continuidade do equilíbrio das contas públicas, além de impor metas a serem atingidas relacionadas com o resultado das receitas e das despesas, além de revogar a Lei Complementar n.º 96, de 31 de maio de 1999.
Diante do desequilíbrio fiscal, com gastos sistematicamente superiores aos das receitas, que por muito tempo predominaram na administração pública brasileira, trazendo consequências negativas para a economia e, em muitas das vezes, colocando em risco o futuro de várias administrações, o legislador pátrio veio a editar a Lei complementar em apreço, com o objetivo de corrigir os desmandos até então verificados.
Sobre o aumento progressivo das despesas públicas, Aliomar Baleeiro, desde os anos 50, já se preocupava com aquela situação e afirmava que a partir do momento em que se instituíram os estados modernos sobre as ruínas do mundo feudal e as finanças foram perdendo o seu caráter secreto, a atenção dos pensadores e dos homens públicos se deteve no fato de acrescerem ininterruptamente as despesas públicas. Essa contínua agravação dos gastos foi inúmeras vezes increpadas aos governos e nesta censura incorreram, não raro, os mesmos críticos, quando lhe tocou o poder. A parcimônia nos gastos públicos constituiu sempre a nota encontradiça em quase todos os programas de partidos e plataformas de candidatos, que, as mais das vezes, foram sinceras nesses propósitos e, até mesmo, nos esforços para efetivá-los. Mas as despesas cresceram sempre, a despeito de quanto se disse e escreveu. Avolumaram-se os gastos não só na Europa, mas também na América e noutros continentes, quaisquer que fossem as condições geográficas, econômicas, sociais e políticas: repúblicas ou monarquias, democracias ou ditadura, regimes parlamentares ou presidenciais.
Page 502
Mais impressionante ainda: as despesas elevam-se também em países em estado de marasmo e de decadência, embora em ritmo menor do que nos países em franco progresso. A ascensão invariável, malgrado a diversidade de circunstâncias, foi reconhecida como uma tendência invencível não só da época moderna, mas até de períodos anteriores, segundo investigações históricas, designando-a os financistas como ‘fenômeno do aumento progressivo das despesas públicas’.551
Nesse contexto, a Lei Complementar 101 representa um instrumento eficaz no auxílio aos governantes, quanto à gerência dos recursos públicos, primando por regras claras e precisas, que deverão ser aplicadas a todos os gestores de recursos públicos e bem como em todas as esferas de governo, desde que relacionadas à gestão...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Manual do Assessor Jurídico Municipal
- Nota da 7ª edição
- Apresentação
- Noções de Direito
- Fontes do Direito
- Direito Objetivo e Direito Subjetivo
- Ramos do Direito
- Direito Público
- Teoria do Estado
- Fundamentos da Organização Nacional
- O Município Brasileiro
- Da Organização Municipal
- Competências Municipais
- Autonomia do Município
- Da Organização dos Poderes
- Dos Tributos Municipais
- Do Orçamento Municipal
- Do Código de Posturas Municipais
- Código de Obras
- Lei do Loteamento Urbano
- Lei de Zoneamento, Ocupação e Uso do Solo Urbano
- Alienação de Bens Municipais
- Técnica Legislativa Municipal
- Regimento Interno
- Desapropriação
- A Reforma Administrativa
- O Poder Legislativo Municipal
- O Vereador
- Legislatura
- Previdência Municipal
- Comentários à Lei nº 10.028, de 19 de outubro de 2000
- Sindicância
- Processo Administrativo Disciplinar
- Da Licitação e do Contrato Administrativo
- Precatórios
- Lei de Responsabilidade Fiscal
- Direito Tributário
- Do Risco Ambiental do Trabalho. RAT - FAT
- O Estatuto da Cidade
- Lei de Responsabilidade das Estatais
- Do Tratamento dispensado aos municípios, pelo Novo Código de Processo Civil
- A Lei Complementar 157/2016
- Parte prática
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