文章基本信息

标题：índice de risco fiscal municipal (IRFM): um instrumento para gesto de riscos em governos locais
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作者：Leinad de Carvalho Silva ; Daiane Pias Machado ; Alexandre Costa Quintana 等
期刊名称：Research, Society and Development
电子版ISSN：2525-3409
出版年度：2022
卷号：11
期号：8
页码：1-12
DOI：10.33448/rsd-v11i8.31003
语种：English
出版社：Grupo de Pesquisa Metodologias em Ensino e Aprendizagem em Ciências
摘要：This study aims to establish a Municipal Fiscal Risk Index (IRFM), with accounting indicators that assess the economic-financial condition of short and medium-term fiscal decision-making; different from other indexes found in the literature, which value only budgetary aspects in the assessment of the Fiscal Risk of public entities. A methodology was developed that used the accounting indicators: general indebtedness; short-term indebtedness; immediate financial indebtedness; share of short-term debt over long-term debt; and debt limit. The arithmetic mean between them was calculated, composing, in aggregate, the IRFM of Brazilian capitals, which varies between 0 and 1, knowing that the closer to 1, the greater the fiscal risk of the respective public entity. The IRFM proposed in this study serves as a risk assessment instrument and can be incorporated into risk management models used by public entities, such as Enterprise Risk Management (ERM - COSO), Risk Management - Principles and Guidelines (ISO 31000 - ABNT) and Management of Risk – Principles and Concepts (Orange Book - HM Treasury). Therefore, it constitutes one more element for the management and control of fiscal risks in the public sector.
关键词：Tax risk index;Tax risk;Public sector.