Home / Archives / Vol. 20 No. 1 (2022) Vol. 20 No. 1 (2022) DOI: https://doi.org/10.32586/rcda.v20i1 Published: 2021-12-08 Full Issue pdf (Portuguese) pdf (Portuguese) Nota do Editor Edilberto Carlos Pontes Lima 8-10 Artigos pdf (Portuguese) Proposal for assessing the fiscal performance of subnational governments in Brazil, by means of a fiscal management summary indicator Jurandir Gurgel Gondim Filho 15-49 pdf (Portuguese) Evolução legislativa do direito digital: a influência europeia na Lei Geral de Proteção de Dados e na criação da Autoridade Nacional de Proteção de Dados Clara Amédée Péret Motta 50-69 pdf (Portuguese) The increase in ITCMD rates and its collection: an analysis for the state of Ceará after 15.812/2015 Law Darlene Teixeira, Francisco Antônio Sousa de Araújo, Natanael Soares Leite, Paulo de Melo Jorge Neto 70-93 pdf (Portuguese) The effectiveness of public expenditure prior control to address Covid-19: a qualitative study in Rio Grande do Sul Ednaldo Tavares Rufino Filho, Poala Vettorato 94-121 pdf (Portuguese) Municipal internal control system: in search of a minimum functional structure required Valdiana de Araújo Maia, Thicia Stela Lima Sampaio, Rubens Carlos Rodrigues, Marcus Vinicius Veras Machado, Gleison Mendonça Diniz 122-162 pdf (Portuguese) Evaluation of the structure of the internal control system of public powers and institutions of Ceará for the years 2016 to 2018 Leonel Gois Lima Oliveira, Fernando Freire Vasconcelos, Victor Mateus da Silva Viana 163-189 pdf (Portuguese) Corruption and jurimetrics: a study on municipalities in the state of Ceará based on judgments of the Brazilian Court of Audit Gilson Piqueras Garcia 190-217 pdf (Portuguese) Voluntary transfers: theoretical and practical aspects in the context of Brazilian fiscal federalism Ana Lúcia Lima Gadelha, Luis Borges Gouveia, Anabela Mesquita 218-253 pdf (Portuguese) Consolidation of public accounts: a comparative analysis of federal entities' economic and financial indicators Samuel Leite Castelo, Aline Duarte Moraes Castelo, Plácido Aderaldo Castelo Neto 254-273 pdf (Portuguese) Conditional solvency analysis of internal and external debts of the state government of Ceará Paulo Rogério Faustino Matos 274-304 pdf (Portuguese) lectoral processes, political budget cycles and public expenditure manipulation Claudia Valani Barcellos, Roberto Sergio do Nascimento, Ricardo Viotto 305-330 pdf (Portuguese) Budget credibility of the state of Ceará Jéssyca Flávia Albuquerque Pereira, Cíntia Vanessa Monteiro Germano Aquino 331-353 pdf (Portuguese) Public administration and governance: a theoretical discussion Verivaldo Alves de Freitas, Francisco Edson Rodrigues da Silva 354-379 pdf (Portuguese) Computational algorithms and the effectiveness of budget rules Francisco Edilson Teixeira Neto 380-398 pdf (Portuguese) The implications of the competence of the Special Courts to annul the administrative act of the Court of Auditors Lucas Araújo Meneses 399-431
