Institutionalization of Surveillance in Nigeria, a Benchmarking of the Brazilian Fiscal Responsibility Act
Institutionalization of Surveillance in Nigeria, a Benchmarking of the Brazilian Fiscal Responsibility Act作者机构：Universidade Presbiteriana Mackenzie Brazil Universidade de Sao Paulo Brazil
出 版 物：《Journal of Modern Accounting and Auditing》 (现代会计与审计（英文版）)
年 卷 期：2011年第7卷第10期
页 面：1070-1079页
学科分类：02[经济学] 0202[经济学-应用经济学] 020203[经济学-财政学（含∶税收学）] 08[工学] 0837[工学-安全科学与工程]
主 题：institutionalization surveillance control systems fiscal responsibility act Brazil Nigeria
摘 要：Nigeria ranks among the countries with the highest fiscal indiscipline in the globe regardless of the parameters used. The country has also a weak tax collection system which results in tax evasion, and there is insignificant revenue, thus making the state and the municipalities dependent on federal allocations. The current study objectifies to propose the enactment of the Fiscal Responsibility Act （FRA） for the Nigerian Public Administration based on the frameworks implemented in Brazil. As a glance, the basic arithmetic that guides the Act is spending must equal revenue. The study is anchored on the premise that the FRA brings innumerable benefits to the populace by stabilizing public spending and paving way for a consistent budgetary forecast and its compliance thereby contributing to uphold transparency. Methodologically wise, the study adopts a case study approach and also used the interpretative style in order to strive on the action needed, which tends to be interventionist. Upon analysis of the secondary documents at our disposal, we conclude that control tools such as the SIAFEM system which is the backbone of FRA will be an essential artifact to institutionalize surveillance and also assist the Nigerian government in curtailing spending and also orientate accountability at all levels be it federal, state or municipal.
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