EFEITO DA RENÚNCIA FISCAL NA FORMAÇÃO DO FUNDO PÚBLICO PIAUIENSE - 2015 A 2018

Abstract

The article aims to analyze the effects of fiscal policy on tax waivers in the formation of the public fund of the State of Piauí in the 2015-2018 quadrennium. For that, it carried out a documentary research on the websites of the Piauí State Finance Department and the Piauí State Planning Department. The data were extracted from the State General Balance Sheets, Budget Guidelines Laws and the annexes of the Annual Budget Laws for that period, in addition to information required by the Ombudsman of SEFAZ-PI, and TCE-PI and the General Ombudsman of the State of Piauí (OGE -PI), based on the Access to Information Act (LAI). It is concluded that in 04 years there was an amount of more than R$ 2 billion in waivers, reducing the amount of revenue and the possibility of autonomously financing public policies, especially social policies of the State of Piauí.

Keywords

• public fund
• revenue waiver
• capital crises
• public budget