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Advisor(s)
Abstract(s)
A Lei n.º 19/2003, de 20 de junho, estabelece o regime aplicável às contas das campanhas eleitorais. O Tribunal Constitucional e a Entidade das Contas e Financiamentos Políticos são as entidades a quem compete fiscalizar o cumprimento daquela Lei. O presente estudo pretende responder à seguinte pergunta de investigação: o regime aplicável aos recursos financeiros das campanhas eleitorais em Portugal garante a
fiabilidade das respetivas contas? No âmbito deste trabalho foram analisadas as prestações de contas das campanhas eleitorais para a Assembleia da República (AR) nos anos de 2005, 2009 e 2011. Apesar de se verificar uma evolução positiva no período estudado, a principal conclusão a retirar é a falta de fiabilidade daquelas contas, verificando-se a existência de infrações recorrentes e comuns aos vários partidos, sendo de salientar os reduzidos valores das coimas aplicadas face aos valores das infrações. Note-se que as contas são consideradas prestadas sem que sejam retificadas e que as receitas/despesas com infrações se mantêm
nas contas (contribuindo, inclusive, para o valor da subvenção pública recebida). Pode, assim, concluir-se que o benefício que os partidos podem retirar das infrações será maior que o custo suportado com as coimas, o que poderá limitar o alcance daquela Lei.
Law n.º 19/2003, of June 20, establishes the regime applicable to the accounts of the electoral campaigns. The Constitutional Court and the Entity of Accounts and Political Financing are the entities that are responsible for supervising compliance with that Law. The present study intends to answer the following research question: does the regime applicable to the financial resources of the electoral campaigns in Portugal guarantee the faithful representation of the respective accounts? In the scope of this work, the accounts of the electoral campaigns for the Assembly of the Republic (AR) were analyzed in the years 2005, 2009 and 2011. Despite a positive evolution in the period under study, the main conclusion to be drawn is the lack of reliability of these accounts, with the existence of recurrent infractions common to the various parties, with reference to the reduced values of the fines imposed against the values of infringements. It should be noted that the accounts are considered to be provided without being rectified and that the revenue / expenses for infringements are kept in the accounts (also contributing to the value of the public subsidy received). It can thus be concluded that the benefit that the parties may derive from the infractions will be greater than the cost of the fines, which may limit the scope of that Law.
Law n.º 19/2003, of June 20, establishes the regime applicable to the accounts of the electoral campaigns. The Constitutional Court and the Entity of Accounts and Political Financing are the entities that are responsible for supervising compliance with that Law. The present study intends to answer the following research question: does the regime applicable to the financial resources of the electoral campaigns in Portugal guarantee the faithful representation of the respective accounts? In the scope of this work, the accounts of the electoral campaigns for the Assembly of the Republic (AR) were analyzed in the years 2005, 2009 and 2011. Despite a positive evolution in the period under study, the main conclusion to be drawn is the lack of reliability of these accounts, with the existence of recurrent infractions common to the various parties, with reference to the reduced values of the fines imposed against the values of infringements. It should be noted that the accounts are considered to be provided without being rectified and that the revenue / expenses for infringements are kept in the accounts (also contributing to the value of the public subsidy received). It can thus be concluded that the benefit that the parties may derive from the infractions will be greater than the cost of the fines, which may limit the scope of that Law.
Description
Mestrado em Contabilidade
Keywords
Partidos políticos Campanhas eleitorais Fiscalização Fiabilidade Political parties Election campaigns Oversight Faithful representation
Citation
Taleigo, E. M. C. (2017). A fiabilidade do relato das campanhas eleitorais para a Assembleia da República (2005 a 2011). (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16214