Lei de responsabilidade fiscal e sua aplicabilidade em municípios de pequeno porte.

Abstract

The Fiscal Responsibility Law came to fill a gap in Law 4.320/64, as well as establishing guidelines for public finances, which also imposed severe penalties on those who did not know how to administer public resources during their term of office. Thus, leaving debts to their successors and making commitments that they know, beforehand, cannot honor. This paper aims to analyze the applicability of the Fiscal Responsibility Law in small miming municipalities. This is a critical review of the literature, in which the databases of the journal portal were consulted. Capes / Mec by means of the descriptors in Accounting in the Portuguese language: Fiscal Responsibility Law, Minas Gerais municipalities. The searches were carried out restricting the date for articles published between 2000 and 2015, including revision articles and original articles, which addressed only the theme of Fiscal Responsibility Law and its applicability in small mining municipalities. After these analyzes, it was possible to conclude that the applicability of the Fiscal Responsibility Law is not unified and definitive and definitive and there is still no consensus as to the best explanation for such an occurrence.