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Inovações contabilísticas e eficácia fiscal
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Uma linha de investigação relativamente recente tem procurado reescrever a história dos Estados modernos através das formas de controlo financeiro. Renunciando a uma explicação apenas ancorada no progresso das técnicas contabilísticas, confere-se destaque ao processo de escolha das técnicas relevando o seu carácter estratégico e os grupos de interesse envolvidos. Trata-se de questionar o que deve ser controlado e a quem interessa (ou não) esse controlo. Daí se infere a explicação para o avanço e recuo na utilização de métodos contabilísticos. Em Portugal a reforma da contabilidade pública pautou o magistério pombalino, escolhendo-se um modelo de centralização como forma de aumentar a eficiência fiscal e administrativa. A criação do Erário Régio (1761) consubstancia esse plano. As medidas implementadas do lado das receitas que contemplaram, entre outras, a fiscalidade sobre o ouro, a reforma da décima e medidas contra o contrabando, implicaram novas configurações de registo, especialização de funções e especialização orgânica. O objetivo será questionar este elo entre reforma contabilística e fiscalidade numa época em que as receitas patrimoniais ainda tinham um peso significativo na estrutura das receitas públicas do Estado português. Assegurar a boa arrecadação de receitas fundamentais implicava um controlo da gestão financeira das entidades responsáveis por essa coleta. Interrogue-se então, o modelo de contabilidade pública em Portugal e confronte-se com o de algumas experiências europeias.
“Accounting Innovations and Fiscal Efficiency” - A recent line of research tried to rewrite the history of modern States through forms of financial control. Renouncing to the explanation only centred in the progress of the accounting methods, it gives prominence to the process of choosing the techniques emphasizing its strategic dimension and interest groups involved. The questions are what should be controlled and who is interested (or not) in that control. This explains the advance and retreat in the use of accounting procedures in the long run. In Portugal, the Pombaline reforms of public accounting, choose a centralized model in order to increase fiscal and administrative efficiency. The creation of the Royal Treasury (1761) was the main feature of this plan. Measures implemented on the revenue side included, among others, taxation on gold, the reform of the tenth and measures against smuggling. It involved also new settings registration, specialization of functions and organizational expertise. The goal will be to enquiry this link between accounting and taxation reform in a period when the patrimonial revenues had a significant weight in the structure of public revenues of the Portuguese State. Ensure the correct collection of revenue involved a fundamental control of the financial management of the entities responsible for this collection. The final target is to explain the public accounting model in Portugal and compare with others European experiences.
“Accounting Innovations and Fiscal Efficiency” - A recent line of research tried to rewrite the history of modern States through forms of financial control. Renouncing to the explanation only centred in the progress of the accounting methods, it gives prominence to the process of choosing the techniques emphasizing its strategic dimension and interest groups involved. The questions are what should be controlled and who is interested (or not) in that control. This explains the advance and retreat in the use of accounting procedures in the long run. In Portugal, the Pombaline reforms of public accounting, choose a centralized model in order to increase fiscal and administrative efficiency. The creation of the Royal Treasury (1761) was the main feature of this plan. Measures implemented on the revenue side included, among others, taxation on gold, the reform of the tenth and measures against smuggling. It involved also new settings registration, specialization of functions and organizational expertise. The goal will be to enquiry this link between accounting and taxation reform in a period when the patrimonial revenues had a significant weight in the structure of public revenues of the Portuguese State. Ensure the correct collection of revenue involved a fundamental control of the financial management of the entities responsible for this collection. The final target is to explain the public accounting model in Portugal and compare with others European experiences.
Descrição
Palavras-chave
Contabilidade Pública Reformas Fiscais Erário Régio Public Accounting Fiscal Reforms Royal Treasury
Contexto Educativo
Citação
Sousa, Rita Martins de .(2015). “Inovações contabilísticas e eficácia fiscal”, in Comunicação - IV Encontro Internacional Luca Pacioli de História da Contabilidade. Lisboa 2015.