An analysis of the road infrastructure financed by public-private partnerships

Authors

  • Leonardo Nunes de Souza Universidade Católica de Minas Gerais.
  • Giovani Clark Universidade Católica de Minas Gerais.

DOI:

https://doi.org/10.5433/1980-511X.2016v11n3p150

Keywords:

Highway, Infrastructure, Financing, Debt, Public-private partnership.

Abstract

This paper’s objective is the study of road infrastructure financed by public-private partnerships. However, from accounting aspects exists the argument that this institute would allow for the maximization of investments in public infrastructure. Furthermore, this research analyzes Brazilian laws and normative acts that governs it and this is too the methodology of the study. In addition, this study discusses the object ?s economic substance involved in PPP contracts; therefore, finding similarities in payments between private partners and credit operations. Thus, the allocation of contractual risks between the grantor or contractee and contractor emerges as a decisive condition for the inclusion of investments, which is made through the model of public accounting records.

Author Biographies

Leonardo Nunes de Souza, Universidade Católica de Minas Gerais.

Specialist in Public Policy and Government Management in the Government of the State of Minas Gerais. Bachelor in Public Administration from the João Pinheiro Foundation, Government of the State of Minas Gerais). Bachelor in Law from the Federal University of Minas Gerais. Post-graduate degree in Public Administration from Pontifícia Universidade Católica de Minas Gerais. Master's degree in Theory of Law by the Pontifical Catholic University of Minas Gerais.

Giovani Clark, Universidade Católica de Minas Gerais.

PhD in Law from the Federal University of Minas Gerais. Professor at the Pontifical Catholic University of Minas Gerais (Master's and Doctorate). Professor at the UFMG Law School (Graduation)

Published

2016-12-23

How to Cite

Souza, L. N. de, & Clark, G. (2016). An analysis of the road infrastructure financed by public-private partnerships. Revista Do Direito Público, 11(3), 150–188. https://doi.org/10.5433/1980-511X.2016v11n3p150

Issue

Section

Artigos