As pedaladas fiscais e a contabilidade criativa no governo Dilma Rousseff (2013-2015): subsidios para o debate

Abstract

Fiscal pedals were the term applied to budgetary and financial operations carried out by the National Treasury, not provided for in the legislation, which consists of deliberately delaying the transfer of funds to public and private banks in order to alleviate the fiscal situation of the accounts Public to make it possible to achieve the fiscal target established in government planning pieces. In this paper the concepts, characteristics of the accounting procedures that shape the fiscal pedals, as well as the legislation that determines the rules for the accounting procedure applied to the public sector, were discussed. It will seek to verify whether to establish fiscal pedals and to develop accounting techniques that contributed to the construction of a good fiscal situation in the public accounts and if that led the government to put in check a whole planning structure defined for State action. The focus of this work is, in particular, because it culminated in the process of criminalization of these procedures that resulted in the impediment of the president mentioned.