Situações de crise e o direito financeiro: um estudo sobre a influência da pandemia do coronavírus no ciclo orçamentário

Abstract

The Budget Process corresponds to the period in which the budget laws are planned and prepared; argued, voted and approved; executed and controlled. They are some of the most materially important in the legal system, just below the constitution, as those that most influence the fate of the community. In this context, crisis situations can occur, such as the recent SARS-CoV-2 pandemic. Thus, it is important to verify its impacts on the budget process, analyzing its effects on each of its stages separately, as well as answering whether the tools offered by the budget law that guide the cycle are being sufficient to face crisis situations and mitigate their consequences. To this end, it is proposed to carry out a qualitative research of an investigative and expository nature of the legislation, the doctrine and the jurisprudence, starting from the general of each stage of the budget process for the specific situation of crisis and public calamity, as well as making a dialogue between those sources. It was found that in fact the budget cycle was impacted in each of its stages. On the other hand, some adaptations of the budget legal norm were necessary to face the crisis, such as changes in the voting process and discussion of the budget, creation of the Extraordinary Tax Regime and expansion of the flexibility of certain existing rules in the Fiscal Responsibility Law in case of state public calamity, as well as in control requirements.