Dissertation/ Thesis
Transparência e evidenciação da renúncia de receita no âmbito dos incentivos fiscais ambientais: uma análise da adoção do IPTU verde por municípios baianos. ; Transparency and disclosure of revenue waiver within the scope of environmental tax incentives: an analysis of the adoption of the green IPTU by municipalities in Bahia.
| العنوان: | Transparência e evidenciação da renúncia de receita no âmbito dos incentivos fiscais ambientais: uma análise da adoção do IPTU verde por municípios baianos. ; Transparency and disclosure of revenue waiver within the scope of environmental tax incentives: an analysis of the adoption of the green IPTU by municipalities in Bahia. |
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| المؤلفون: | Morais, Fabiana de Araujo |
| المساهمون: | Gomes, Sonia Maria da Silva, http://lattes.cnpq.br/3105186524832213, Souza, André Luis Rocha de, Pereira, Antonio Gualberto |
| بيانات النشر: | Universidade Federal da Bahia Programa de Pós-graduação em Ciências Contábeis UFBA Brasil Faculdade de Ciências Contábeis |
| سنة النشر: | 2023 |
| مصطلحات موضوعية: | Transparência Pública, Evidenciação, Incentivos fiscais ambientais, Renúncia de Receita, IPTU Verde, Contabilidade, Transparência na administração pública, Incentivos fiscais - Aspectos ambientais, Imposto predial e territorial urbano - Política ambiental, Public Transparency, Disclosure, Environmental tax incentives, Revenue Waiver, Green IPTU, Accounting, Transparency in public administration, Tax incentives - Environmental aspects, Urban land and property tax - Environmental policy, CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
| الوصف: | The general objective of the present study was to verify, from the standpoint of public transparency, the way in which the municipalities of the state of Bahia that have adopted the Green IPTU have disclosed their respective revenue waivers. To this end, exploratory and descriptive research with a qualitative approach was employed. Initially, bibliographic and documentary research was carried out on the theme in question. Then, we conducted a content analysis of the information collected from the Transparency Portals of the municipalities of Camaçari, Feira de Santana and Salvador, through the investigative model in the format of a checklist of questions. Moreover, as additional subsidies to the discussion of the results, data were collected from other official websites of the Municipalities, as well as from the Municipal Chambers and the Audit Court of Bahia Municipalities - TCM/BA. In addition to the individual diagnosis of each entity, the municipalities were analyzed together in order to compare their realities in relation to the dimensions of transparency in the granting of tax incentives suggested by Zee, Stotsky and Ley (2002). The results pointed, firstly, to the existence of problems in the effectiveness and efficiency of the active transparency of the Transparency Portals of the Municipalities studied, with regard to access to information on public finances. Secondly, these findings indicate, therefore, the occurrence of total lack of transparency (i.e. full opacity) in the disclosure of revenue waivers resulting from the granting of the Green IPTU. The main contribution of the study consists in fostering the debate about the important role of municipalities in ensuring the right of access to this type of information by citizens, in order to promote the culture of transparency, as well as sustainable urban development. ; O presente estudo teve como objetivo geral verificar, sob a ótica da transparência pública, a forma com que os municípios do estado da Bahia adotantes do IPTU Verde têm evidenciado a ... |
| نوع الوثيقة: | thesis |
| وصف الملف: | application/pdf |
| اللغة: | Portuguese |
| Relation: | https://repositorio.ufba.br/handle/ri/37008 |
| الاتاحة: | https://repositorio.ufba.br/handle/ri/37008 |
| Rights: | Attribution-NonCommercial-NoDerivs 3.0 Brazil ; http://creativecommons.org/licenses/by-nc-nd/3.0/br/ |
| رقم الانضمام: | edsbas.893C68B8 |
| قاعدة البيانات: | BASE |
| الوصف غير متاح. |