Fiscal education and public efficiency: a study of its relations based on municipal resource management
In this study, the theme fiscal accounting is addressed as a variable that influences the municipal public efficiency, measured through the relation between expenses on governmental functions and own tax revenues. The foundations of fiscal education are presented, based on the premises indicated by...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Conselho Federal de Contabilidade (CFC)
2014-12-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Subjects: | |
| Online Access: | http://repec.org.br/index.php/repec/article/view/1202 |