CREATION OF THE FISCAL COUNCILS: LEARNING FROM THE INTERNATIONAL EXPERIENCE
DOI:
https://doi.org/10.21680/2176-9036.2018v10n1ID12343Keywords:
Brazil. Fiscal Council. International experience. Public Accounting.Abstract
The present study aimed to know the international experience on the creation of Fiscal Councils (FC) to subsidize the discussions on the subject in Brazil. To address the research question, initially was analyzed the Brazilian experience, through the bills in the Chamber of Deputies and the Federal Senate, from 2000 to 2017. Then, were observed the legal precepts that guarantee the independence of a FC from the perspective of the International Monetary Fund (IMF), and analyzed the international experiences regarding the creation of FCs by the Country Governments, highlighting the beginning of activities, the institutional models observed and how these councils were structured. The findings of the study show that the first FC was created by the Netherlands in 1945, followed by Japan (1950), Denmark (1962) and Germany (1963), there are, currently, 29 FC in the world. As for the institutional models, there is preference for the autonomous and associated to the Legislative Power (20 of the 29 countries analyzed). About the composition, the number of members does not vary, having at least two, and at most 13 members in each body, with professional experiences in the areas of Fiscal Policy, Economy, Audit, Financial Markets and Public Finance.
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