Resumo

BANEGAS RIVERO, Roger Alejandro  e  GONZALEZ VERGARA, Reyna. rlde [online]. 2015, n.23, pp.67-95. ISSN 2074-4706.

In this paper the efficiency of fiscal role was evaluated in relation to institutional changes resulting from nationalization of hydrocarbons and cyclical transition changes in the fiscal stance for the Bolivian case, based on quarterly information: 2003-2011. The degree of sustainable fiscal stance (with and without oil) was a conclusive element to determine the efficiency of fiscal role, and in this case, a deficient result for the Bolivian case was founded by using filters for economic time series, cyclically adjusted fiscal balance (CAB) and the indicator of fiscal sustainability (IFS) developed by Croce and Hugo (2003).

Palavras-chave : Efficiency of fiscal role; institutional changes; cyclical transition; sustainable fiscal stance.

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