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Capacidades e capacitações estatais para uma agenda de futuros 未来议程的国家能力和能力
Q4 PUBLIC ADMINISTRATION Pub Date : 2023-03-30 DOI: 10.21874/rsp.v74i1.9951
Ana Célia Castro
Disseminar conhecimentos e estimular a reflexão e o debate, apoiando o desenvolvimento dos servidores, o seu compromisso com a cidadania e a consolidação de uma comunidade de praticantes, especialistas e interessados nos temas de políticas públicas e gestão governamental.
传播知识,激发反思和辩论,支持公务员的发展,他们对公民的承诺,并巩固一个从业者、专家和对公共政策和政府管理主题感兴趣的社区。
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引用次数: 0
Violência contra mulher é da nossa conta: possibilidades de atuação no sistema de controle externo brasileiro 针对妇女的暴力是我们的责任:在巴西外部控制系统中采取行动的可能性
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2023-03-16 DOI: 10.52028/mpcpa01-art01
Cibelly Farias
The article discusses the issue of violence against women in Brazil and the importance of external control bodies in addressing the problem. To deal with the topic, the text is organized into five parts. It begins with an initial overview of the issue. Then, alarming statistical data on violence against women is presented, highlighting the increase in reports in recent years. The third part presents the evolution of protective legislation for women’s rights. The fourth part of the work exposes the performance of external control bodies on violence against women, both at the federal level and at the state level. In this case, the representation filed by the Public Ministry of Accounts of Santa Catarina before the Court of Accounts of the State of Santa Catarina (REP n. 4/2019) is examined. In 2021, the court completed a detailed operational audit that evaluated public policies and existing structures in the State related to assistance to women victims of violence. The last part concludes that the action of external control bodies is essential to assist in the evaluation of the problem so that public managers can identify priorities and implement more effective prevention, combat, and assistance actions.
本文讨论了巴西对妇女的暴力行为问题以及外部控制机构在解决这一问题方面的重要性。为了解决这个问题,本文分为五个部分。首先是对这个问题的初步概述。然后,介绍了关于对妇女的暴力行为的令人震惊的统计数据,突出表明近年来报告有所增加。第三部分是妇女权利保护立法的演变。工作的第四部分揭示了联邦一级和州一级外部控制机构在对妇女的暴力行为方面的表现。在这种情况下,将审查圣卡塔琳娜州公共账目部向圣卡塔琳娜州账目法院(REP . 4/2019)提交的陈述。2021年,法院完成了一项详细的业务审计,评估了该国与援助暴力受害妇女有关的公共政策和现有结构。最后一部分的结论是,外部控制机构的行动对于协助评价问题至关重要,以便公共管理人员能够确定优先事项并执行更有效的预防、打击和援助行动。
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引用次数: 0
A relevância estratégica dos ministérios públicos de contas para a efetiva concretização do projeto constitucional 公共会计部门对有效实施宪法项目的战略相关性
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2023-03-16 DOI: 10.52028/mpcpa01-art05
João Augusto dos Anjos Bandeira de Mello
This text aims to investigate the role of the Public Administration control bodies, notably the strategic relevance of the Public Ministry of Accounts, in order to guarantee the effectiveness of the norms, values and objectives of the Constitution (constitutional project), in the face of the historical deficits of implementation, and the still persistent perverse effects of the pandemic caused by Covid-19. It is argued that, based on Constitutionalization of Law thinking, all interpretation of the legal system, all the effort of the public services and the performance of control bodies must be reverent to the values and objectives of Constitution norms, especially the implementation of the fundamental rights. In the specific case of this article, this paper emphasizes the Public Ministry of Accounts role in order to evaluate the performance of the public services; to verify whether the mission of guaranteeing the implementation of the constitutional project is being fulfilled; and what to do if necessary, to reach the goal of correction. And, in this matter, considering that such task demands specific expertise in terms of control, such as: the vision of the whole in terms of public policies; the management of inducing, collaborative and articulating control functions; as well, the broad knowledge of the public budget; and bearing in mind that the Public Accounting Ministries have extensive experience in these matters; this text concludes that Public Ministry of Accounts are strategic and essential bodies in the control of public administration and in the defense and feasibility of the constitutional project.
本文旨在调查公共行政控制机构的作用,特别是公共账目部的战略相关性,以确保《宪法》(宪法项目)的规范、价值观和目标的有效性,面对历史上的执行缺陷,以及Covid-19造成的大流行仍然持续存在的不良影响。本文认为,基于法律的宪法化思想,法律制度的一切解释、公共服务的一切努力和控制主体的一切行为,特别是基本权利的实现,都必须尊重宪法规范的价值和目标。在本文的具体案例中,本文强调了公共会计部门的作用,以评估公共服务的绩效;核查保障宪法工程实施的任务是否完成;并在必要时做些什么,以达到纠正的目的。在这个问题上,考虑到这项任务需要在控制方面的具体专门知识,例如:在公共政策方面的整体视野;诱导、协同、衔接控制功能的管理;此外,对公共预算的广泛了解;并铭记公共会计部门在这些问题上具有丰富的经验;本文认为,公共审计部是控制公共行政、维护和实施宪政事业的战略性和必不可少的机构。
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引用次数: 0
Ministério Público de Contas: estatuto constitucional e perspectivas sob o prisma da autonomia institucional e da independência funcional 公共会计部:从机构自治和职能独立的角度看的宪法地位和观点
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2023-03-16 DOI: 10.52028/mpcpa01-art09
Stephenson Oliveira Victer
This article approaches, in general terms, the constitutional statute and the perspectives of the Public Ministry of Accounts outlined under the prism of institutional autonomy and functional independence. Through the historical foreshortening of the body, its origin and its iter of institutional maturation are rescued, bringing up the discussions that surround the theme, with the prospective bias of the necessary interpretative and sedimentation advances essential to the guarantor of the constitutional desideratum both of the Parquet of Accounts and the external control system as a whole, in order to ultimately reaffirm the own effectiveness and legitimacy of the specific jurisdiction exercised by the Courts of Accounts.
本文从机构自治和职能独立的角度概述了公共审计部的宪法法规和观点。通过对身体的历史展望,它的起源和它的制度成熟的iter被拯救,带来了围绕这个主题的讨论,带着必要的解释和沉淀进步的前瞻性偏见,这些进步对于保证宪法的愿望至关重要,无论是账目组合还是外部控制系统作为一个整体,以便最终重申审计法院行使的具体管辖权本身的有效性和合法性。
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引用次数: 0
Equidade fiscal e controle das renúncias de receitas 税收公平和收入豁免控制
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2023-03-16 DOI: 10.52028/mpcpa01-art03
Élida Graziane Pinto
The work aims to demonstrate the need to improve instruments for controlling fiscally responsible management of revenue waivers, based on the observation that the search for public debt sustainability is not limited to the inspection of primary expenditures. To carry out this task, the text is divided into three chapters, including an introduction to the problem. The second chapter deals with the need for fiscal equity in controlling the balance of public accounts, which presupposes, among other dimensions, effective collection of all available revenues (art. 11 of the LRF). In conclusion, hypotheses are proposed for improving the control of tax waivers, given the normative framework that governs them.
这项工作的目的是表明有必要改进控制财政上负责任的税收豁免管理的工具,其根据是寻求公共债务的可持续性并不局限于检查基本支出。为了完成这一任务,本文分为三章,其中包括对问题的介绍。第二章论述了在控制公共帐户余额方面财政公平的必要性,除其他方面外,这以有效征收所有可用收入为先决条件(第2条)。第11条)。综上所述,鉴于管理税收减免的规范框架,提出了改善税收减免控制的假设。
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引用次数: 0
Por uma releitura do perfil institucional do Ministério Público de Contas no contexto do federalismo 在联邦制的背景下重新解读公共会计部的制度概况
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2023-03-16 DOI: 10.52028/mpcpa01-art06
Patrick Bezerra Mesquita, Danielle Fátima Pereira da Costa
The article aims to analyze the new perspective of federalism in the jurisprudence of the Brazilian Supreme Court, which emphasizes the legislative autonomy of the federative entities, considering them real labs of legislative experiences. Based on that, it defends the possibility of article 130 of Federal Constitution be densified by Member-States in order to adopt a Public Ministry of Accounts with administrative and financial autonomy.
本文旨在分析巴西最高法院法理学中强调联邦实体立法自治的联邦制新视角,并将其视为立法经验的真实实验室。在此基础上,它认为会员国有可能加强《联邦宪法》第130条,以便通过一个具有行政和财政自治的公共审计部。
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引用次数: 0
Vigiar, punir e o controle financeiro do Estado 监督、惩罚和国家财政控制
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2023-03-16 DOI: 10.52028/mpcpa01-art04
Fernando Facury Scaff
The central idea of this text is to demonstrate the way in which those people or institutions that violate the norms that govern the Brazilian public financial and budget system are controlled and punished. It is the scope of monitoring and punishing of public financial law, correlated to the power to control public accounts and to hold accountable, in various areas, those who fail to comply with established rules, including analyzing the competences of the Courts of Accounts.
本文的中心思想是展示那些违反巴西公共财政和预算制度规范的人或机构是如何受到控制和惩罚的。它是公共财政法律的监测和惩罚范围,与控制公共帐户和在各个领域追究那些不遵守既定规则的人的责任的权力有关,包括分析审计法院的权限。
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引用次数: 0
Em busca dos recursos perdidos – a saga dos precatórios do Fundef 寻找失去的资源- Fundef的预言传奇
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2023-03-16 DOI: 10.52028/mpcpa01-art02
Cristina Andrade Melo
The Union’s debt to municipalities resulting from de underpayment of financial resources as a complement to the Fund for the Development and Maintenance of Elementary Education and Recognition of Teaching Profession (FUNDEF), also known simply as “Fundef’s judiciary bond” is an old and well-known problem for those involved in the issue of education and external control, but generates consequences until today without giving signs of truce for the coming years. The present article intends to complie the main chapters of this history and perform a critical analysis of the judicial decisions and legislative innovations that permeate the case, focusing on the payment of allowances to teaching professionals and attorney’s fees with the portion related to interest on arrears of the judiciary bond.
对于那些参与教育和外部控制问题的人来说,联盟欠市政当局的债务是由于没有支付作为发展和维持初等教育和教师职业认可基金(基金)补充的财政资源而造成的,也简称为“基金的司法债券”,这是一个古老而众所周知的问题,但直到今天仍在产生后果,未来几年没有停止的迹象。本文打算完成这段历史的主要章节,并对贯穿此案的司法决定和立法创新进行批判性分析,重点是支付给教学专业人员的津贴和律师费,以及与司法保证金欠款的利息有关的部分。
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引用次数: 0
Obituário do teto de gastos da EC nº 95/2016: erros, acertos e aprendizados
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2023-03-16 DOI: 10.52028/mpcpa01-art07
Rodrigo Medeiros de Lima
The article deals with the Brazilian experience with a constitutional spending cap, introduced into the country’s Constitution by the Constitutional Amendment n. 95/2016 and in the process of being overcome. To this end, it assays the rule’s design and the option for its introduction into the Constitution, in view of foreign experiences and the correlated literature. It contrasts the different (and polarized) expectations in relation to the rule and the outcomes correlated to it, under fiscal, political-legislative (and budgetary) and juridical aspects. The article advocates the practical limitation of the strategy of excessively restricting, through a constitutional norm, the space for political choice in fiscal matters and exams the succession of constitutional amendments, eminently aimed at circumventing the rule, and the consequent weakening of the expected stability of a rigid constitutional document. It also indicates a clear option for constitutional reforms, in the political field, to the detriment of jurisdictional solutions within the stablished framework.
这篇文章讨论了巴西在2016年95号宪法修正案中引入的宪法支出上限的经验,并正在克服这一限制。为此,本文结合国外经验和相关文献,分析了该规则的设计和将其引入宪法的选择。它在财政、政治立法(和预算)和司法方面对比了与规则相关的不同(和两极分化)期望以及与之相关的结果。本文主张通过宪法规范过度限制财政事务政治选择空间的策略的实际局限性,并考察了一系列旨在规避规则的宪法修正案,以及由此削弱了刚性宪法文件的预期稳定性。它还表明了在政治领域进行宪法改革的一个明确选择,而不利于在既定框架内的司法解决办法。
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引用次数: 0
Recursos externos para a administração pública: a contribuição dos novos Bancos Multilaterais de Desenvolvimento 公共行政的外部资源:新的多边开发银行的贡献
IF 0.3 Q4 PUBLIC ADMINISTRATION Pub Date : 2023-03-16 DOI: 10.52028/mpcpa01-art10
Thiago Ferreira Almeida
Multilateral development banks are international organizations and, therefore, subjects of Public International Law, aimed at promoting financial cooperation through loans and donations to infrastructure projects, acquisition of goods and services for the Public Administration. The creation of the first banks occurred at the end of World War II, in the context of post-war reconstruction. Brazil has a constitutional and legal framework that allows the use of external resources from multilateral banks, as well as the waiver of domestic legislation for the application of external rules, subject to constitutional and procedural requirements. In the first decades of the 21st century, due to the economic growth of emerging countries and the need for greater representation of their decisions in international organizations, new multilateral banks have been created. These banks are characterized by their more flexible rules, greater possibility to make use of national procurement and contracting rules, use of local currency, and fewer conditionalities. Faced with an international context marked by the COVID-19 pandemic, the war in Ukraine, and high inflation, foreign resources qualify as an alternative to contribute to national public policies, and Brazilian institutions need to qualify themselves to be able to request funding for projects of public interest.
多边开发银行是国际组织,因此是国际公法的对象,其目的是通过向基础设施项目提供贷款和捐赠、为公共行政部门采购货物和服务来促进财政合作。第一批银行是在第二次世界大战结束时,在战后重建的背景下创建的。巴西有一个宪法和法律框架,允许利用多边银行的外部资源,并在符合宪法和程序要求的情况下,放弃国内立法以适用外部规则。在21世纪的头几十年,由于新兴国家的经济增长和需要在国际组织中获得更大的决策代表性,新的多边银行应运而生。这些银行的特点是规则更灵活,更有可能利用国家采购和承包规则,使用当地货币,条件更少。面对以COVID-19大流行、乌克兰战争和高通胀为特征的国际背景,外国资源有资格成为促进国家公共政策的替代方案,巴西机构需要具备资格,以便能够为公共利益项目申请资金。
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引用次数: 0
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Revista do Servico Publico
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