Brazilian budgetary process: problems, causes and recommendations
Proceso presupuestario federal: problemas, causas y soluciones indicativa;
Processo orçamentário federal: problemas, causas e indicativos de solução
dc.creator | Sanches, Osvaldo Maldonado | |
dc.date | 1995-04-24 | |
dc.date.accessioned | 2022-11-03T21:08:00Z | |
dc.date.available | 2022-11-03T21:08:00Z | |
dc.identifier | https://bibliotecadigital.fgv.br/ojs/index.php/rap/article/view/8192 | |
dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/5046363 | |
dc.description | The Brazilian new Constitution introduced a number of changes in the budgetary process, mainly in terms of enlarging Congress roles in such process and in terms of strenghting the linkages between planning and budgeting. After six years under the new order, the assessment of the budgetary process shows a set of problems and inadequacies that requires correct.ve actions. This article analyses 14 situations, which were considered as detrimental to the budgetary process, and points out their causes, their main effects and some ways to overcome them. These situations are: 1) the frequency of changes in the federal govemment structure; 2) the concurrent roles offederal, state and local governments; 3) the flexibility granted to the Executive to change its budgetary proposals; 4) the power of government to impound funds. 5) the impropriety of legislating on budget matters through "medidas provisórias"; 6) the ineffectiveness of the "plano plurianual" to guide the government programming; 7) the underutilization of the LDO as a policymaking device; 8) the unclear separation between the Fiscal and the Social Security budgets; 9) the imperfections ofthe public enterprises capital budget; 10) the inadequacies in the budget formulation process and calendar; 11) the impropriety of "medidas provisórias" to authorize supplemental appropriations; 12) the excessive centralization of powers in the Joint Budget Committee - JBC; 13) the lack of a stafling structure of its own in the JBC; 14) the deficiencies of Congress in budget controlling and assessment. | en-US |
dc.description | Avaliação dos principais problemas e inadequações do processo orçamentário federal, sobretudo sob a ótica das responsabilidades do Poder Legislativo. Indicação dos passos mais significativos no amadurecimento do processo instaurado com a Constituição de 1988 e das implicações e prejuízos decorrentes das práticas atuais. Identificação dos fatores que levaram ao quadro atual. Articulação de propostas para o equacionamento dos problemas e inadequações. | pt-BR |
dc.format | application/pdf | |
dc.language | por | |
dc.publisher | Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas | pt-BR |
dc.relation | https://bibliotecadigital.fgv.br/ojs/index.php/rap/article/view/8192/6992 | |
dc.source | Brazilian Journal of Public Administration; Vol. 29 No. 3 (1995); 122 a 156 | en-US |
dc.source | Revista de Administração Pública; Vol. 29 Núm. 3 (1995); 122 a 156 | es-ES |
dc.source | Revista de Administração Pública; v. 29 n. 3 (1995); 122 a 156 | pt-BR |
dc.source | 1982-3134 | |
dc.source | 0034-7612 | |
dc.subject | budget | en-US |
dc.subject | planning | en-US |
dc.subject | public policy | en-US |
dc.subject | multiannual plan | en-US |
dc.subject | appropriation bill | en-US |
dc.subject | annual budget law | en-US |
dc.subject | additional credits | en-US |
dc.subject | budget execution | en-US |
dc.subject | monitoring and evaluation | en-US |
dc.subject | provisional measures | en-US |
dc.subject | intergovernmental coordination | en-US |
dc.subject | advisor | en-US |
dc.subject | presupuesto | es-ES |
dc.subject | planificación | es-ES |
dc.subject | las políticas públicas | es-ES |
dc.subject | plan plurianual | es-ES |
dc.subject | ley de presupuestos | es-ES |
dc.subject | ley presupuestaria anual | es-ES |
dc.subject | créditos adicionales | es-ES |
dc.subject | ejecución del presupuesto | es-ES |
dc.subject | seguimiento y evaluación | es-ES |
dc.subject | medidas provisionales | es-ES |
dc.subject | coordinación intergubernamental | es-ES |
dc.subject | tutor | es-ES |
dc.subject | orçamemto | pt-BR |
dc.subject | planejamento | pt-BR |
dc.subject | políticas públicas | pt-BR |
dc.subject | plano plurianual | pt-BR |
dc.subject | lei de diretrizes orçamentárias | pt-BR |
dc.subject | lei orçamentária anual | pt-BR |
dc.subject | créditos adicionais | pt-BR |
dc.subject | execução orçamentária | pt-BR |
dc.subject | acompanhamento e avaliação | pt-BR |
dc.subject | medidas provisórias | pt-BR |
dc.subject | articulação intergovernamental | pt-BR |
dc.subject | assessora | pt-BR |
dc.title | Brazilian budgetary process: problems, causes and recommendations | en-US |
dc.title | Proceso presupuestario federal: problemas, causas y soluciones indicativa | es-ES |
dc.title | Processo orçamentário federal: problemas, causas e indicativos de solução | pt-BR |
dc.type | info:eu-repo/semantics/article | |
dc.type | info:eu-repo/semantics/publishedVersion |