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This article aims to verify and report how the transparency portals of the ten Municipalities with the largest Gross Domestic Product (GDP), reference year 2014, of the Brazilian State of Rio Grande do Sul, provide the information regarding the waiver of tax expenditure due to the concession of tax benefits. Therefore, the concept of tax expenditure in Brazilian Fiscal Responsibility Law is examined and demonstrated the importance of making 1 Mestrando em Direito Público (UNISINOS). Especialista em Processo Civil (UFRGS), Contratos e Responsabilidade Civil (UNISINOS) e Direito Municipal (ESDM/FMP). Procurador do Município de São Leopoldo/RS. 2 Doutora em Direito (Universidade Pompeu Fabra), com pós-doutorado em Direito Administrativo e Novas Tecnologias (Universidade de Sevilha). Professora da graduação e pós-graduação da UNISINOS. Procuradora de Justiça do Ministério Público/RS. Luiz Felipe Menezes Tronquini & Têmis Limberger Rev. de Direito Tributário e Financeiro| e-ISSN: 2526-0138 | Maranhão | v. 3 | n. 2 | p. 87 – 103 | Jul/Dez. 2017 88 this public information available through the concept of cybertransparency. Based on these premises, is presented the result of the first part of an empirical research on the availability of this information by the transparency portals, which revealed the opacity of the administration regarding the subject matter. Faced with the lack of information about the tax expenditure in the transparency portals of these municipalities, it ends by asserting that this fact makes impossible the social control and democratic participation in the administrative choices on the concessions of tax benefits, serving as a barrier to the realization of the right to the good public administration.

revista de direito tributário e financeiro

RENÚNCIA DE RECEITA TRIBUTÁRIA E CIBERTRANSPARÊNCIA: SOBRE A (IN)DISPONIBILIZAÇÃO DE INFORMAÇÕES PELOS PORTAIS DA TRANSPARÊNCIA DOS MUNICÍPIOS COM MAIOR PRODUTO INTERNO BRUTO (PIB) DO ESTADO DO RIO GRANDE DO SUL