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About

1. The Brazilian Independent Fiscal Institution (IFI) was created at the end of 2016 with the goal of increasing transparency in public accounts. Its four functions, as laid down in law (Federal Senate Resolution n. 42 of 2016), are:

 

I - To publish estimates of economic parameters and variables that are relevant to the construction of fiscal and budgetary scenarios;

II - To analyze adherence of tax and budgetary indicators to legally defined goals;

III - To measure the impact of relevant tax events, especially those arising from decisions of the Powers of the Republic, including the costs of monetary, credit and foreign exchange policies; and

IV - To project the evolution of fiscal variables that are determinant to the long-term equilibrium of the public sector.

 

2. Access here the Resolution nº 42/2016, which creates the Independent Fiscal Institution and other normative acts:

 

- Resolution nº 42, 2016: https://adm.senado.gov.br/normas/ui/pub/normaConsultada?8&idNorma=13834154

- Act of the Directing Committee nº 10, 2016 - https://adm.senado.gov.br/normas/ui/pub/normaConsultada?10&idNorma=13834153

- Act of the Directing Committee nº 18, 2016 - https://adm.senado.gov.br/normas/ui/pub/normaConsultada?4&idNorma=13834153

- Administrative Regulation of the Federal Senate - https://www12.senado.leg.br/transparencia/leg/r_a_s_f_