O novo regime fiscal no estado do Piauí: um estudo comparativo com a União, os estados do Ceará, do Mato Grosso e de Goiás

Abstract

This monography show the definitions and methodologies related to the New Fiscal Regime in the State of Piauí compared to those established in the União, in the States of Ceará, Mato Grosso and Goiás, as well as the analysis of possible impacts arising from the adjustment. The research methodology used was the literature review and documentary research, which highlights the innovation of the subject within the discipline of Financial course. The proposal to carry out a comparative study among the analyzed entities resulted from the relevance of the theme for the improvement of public finances in the State of Piauí. Initially, the context in which reform emerged and the possible social, economic and political impacts were raised. Then, it was commented on concepts inherent to the financial course, the fiscal responsibility, as well as the methodology of calculation based on the parameters established in the New Fiscal Regime considering mainly the rules of the União and the State of Piauí, and complementing the reforms of the States of Ceará, Mato Grosso and Goiás, including comparatively. Thus, it could be identified that, as it was approved, the Amendment presents potential harm to the maintenance of the government institutions, impairing the performance of their typical activities. As a corrective measure, the adaptation of the constitutional norm to the standards established in the Constitutional Amendment No. 96/2015, of the União, and of the Constitutional Amendment No. 88/2016, of the State of Ceará, is recommended, except for positive innovations brought by the state norm piauiense and others analyzed in the present work.