Citizens 'Perception Measures on Indirect Government Expenses: a Literature Review/Medidas de Percepcao de Cidadaos sobre Gastos Indiretos do Governo: uma Revisao de Literatura/Medidas de Percepcion de los Ciudadanos sobre los Gastos Gubernamentales Indirectos: una Revision de la Literatura

• Published in: Revista Gestão, finanças e contabilidade finanças e contabilidade, 2022-01, Vol.12 (1)
• Main Authors: Turini, Amanda Maciel Carneiro, Tezza, Rafael, Cancellier, Everton Luis Pellizzaro de Lorenzi, Raupp, Fabiano Maury
• Format: Article
• Language: Portuguese
• ISSN: 2238-5320; 2238-5320

This study aims to analyze measures of citizens' perception of indirect government spending. It seeks to present and describe them, compiling this knowledge that is dispersed. To this end, a bibliographic survey of articles addressing the theme was carried out in two databases (Scopus and EBSCO), without date restriction, and the results were filtered, presenting those that had a strict relationship with the construct. The research can be characterized as descriptive, with an analytical focus, qualitative approach, and bibliographic support. The results point to five different studies, which non-exhaustively use dimensions of ideology, information, impact on national debt, perception of beneficiaries, language and redistributive effect to address the issue. It was found that there is no universally accepted scale for this, and that the studies on the subject analyze it in great majority in contrast to the perception of direct spending. Still, a gap was noticed in the absence of Brazilian studies or those focused on the Brazilian context related to the subject. Among the contributions, it is evident the stage of studies in the field until the present moment and it is expected that the compilation and analysis will guide and enable future academic studies, contributing with the knowledge in the area, as well as serving as support to public managers who deal with delivery of benefits.