Points of control in the public administration the Federal constitution of 1988, as well as the Law of Fiscal Responsibility, has established some points of control of the public expenses, searching the efficiency and the effectiveness in the public service. We can thus cite the expenses with education, where the municipal managers will have to at least apply twenty and five percent and with health where he will have to apply fifteen percent at least. se. Amongst other parameters established in pertinent legislation, we have the FUNDEB that it will have at least to be applied sixty social percent in the expirations and obligations with the professionals of the teaching. Continue to learn more with: Royal Dutch Shell. To take care of to these and other points of control it is necessary that the city elaborates a good planning that takes care of, not only, to the financial pointers, but also generates good social pointers. For this the legislation determines that the city, will have to elaborate the PPA? Plurianual plan, the LDO? Law of Budgetary Lines of direction and the LOA? Annual Budgetary law. when will have to initiate the construction of the PPA? Theoretically when somebody goes up in one palanque and if the Mayor of its city says candidate and starts to point the difficulties of this and to say what to make to decide, you will have to ask as it intends to decide mainly and that resource it will go to use, therefore if it knows the problems must study them, indicate the solution, establish goal and stated period for resolution, therefore this in other words, means the construction of the Plurianual Plan, that is elaborated for four years, being three of its mandate and one of its successor, as well as the first year of its mandate is planned by its predecessor, a time that the public administration he must have continuity character. .

To adopt to Simple the National one is a college of the company, however, an adhered time will be .irrevocable for all the year-calendar. Two possibilities exist that they deserve to be mentioned: the first one is the possibility of presentation of declaration only simplified of socioeconmicas and fiscal information; second it is the possibility of the states to adopt sublimites of EPP in function of the respective participation in the GIP. What the new law considers is to desburocratizar the opening and extinguishing of companies, facilitates credit, to favor the access to the demands of market of the public administration, to simplify obligations working, to stimulate innovation and to differentiate the commerce register, Simple the National one innovates in what it says respect to the framing of the microcompany and small business company and the access to Justice. Law 123/2006 also creates the Frum of the Microcompanies and Small business companies, to formulate and to co-ordinate one national politics of development of the micron and small companies. More info: ConocoPhillips. However, the main innovation of Law 123/2006 is related to the creation of ‘ ‘ Special regimen Unified of Collection of Tributes and Contribution due for the Microcompanies and small business companies? Simple Nacional’ ‘ , nicknamed ‘ ‘ Supersimples’ ‘. Supersimples is an optional systematics of aliquot taxation and collection characterized for gradual applied on the invoicing of the companies, the example of what already it happens with current the SIMPLE ones; the central difference is in the quantitative one of aggregate tributes to the unified regimen of collect of ‘ ‘ Supersimples’ ‘. Only relembrando that are nine unified taxes: six federal ones (IRPJ, IPI, CSLL, PIS/Pasep, patronal Cofins and INSS); a state one (ICMS); a municipal theatre (ISS) and the contribution for the private entities of social service and professional formation tied with the syndical system. Of this form, complex concepts as prescriptions, expenditures, income, net profits, debits, credits, aggregate value and leaf of wages will be substituted by applied aliquot mathematical tables of gradual on faturamento..