Lei de responsabilidade fiscal e os limites de gastos com pessoal: uma análise acerca da terceirização e do terceiro setor como forma de “maquiamento” das despesas públicas

Abstract

The present work searches to make a critical approach about responsible fiscal management, duty of the managers on administrate the public good, correlated with the expenses arising of outsourcing’s contracts and mangers’ contracts with the Third Sector. Therefore, on the first chapter, it is analyzed the ramifications of Law of Fiscal Responsibility standing before the Brazilian legal order, demonstrating its relation with the constitutional and financial principles, beyond explain it tripartite base of existence, responsible for regulate the public finances. On a second moment, it searches to comprehend the extension and meaning of the institute of the Outsourcing, including the historical and normative analysis of it, until it gets to the Public Administration, considering so, the functioning of the Third Sector and how it has been influence on the execution of public services. On the final chapter it is made a reflection on how the expenditures with outsourced and the hiring of the Third Sector behave in front of the limits and determination of Law of Fiscal Responsibility, checking if they would be added to the roofs of expenditures with personal, or other expenditures with the personal. Beyond analyzing the risks and abuses that, consequently, may come to occur in front of the classification of its expenditures on a different way as the norms of the LRF.