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Item Orçamento impositivo e emendas parlamentares individuais: uma análise das implicações da adoção da Emenda Constitucional nº 96/2018 pelo estado de Minas Gerais(Fundação João Pinheiro, 2021-03-18) Castro, Barbara Mendes de; Ferreira Júnior, Silvio; Carneiro, Ricardo; http://lattes.cnpq.br/6739881018308220; Carneiro, Ricardo; Ferreira Júnior, Sílvio; Pereira, José Roberto; Silva, Gustavo MeloIn Brazil, although most expenses are mandatory, the doctrine characterizes the public budget as merely authoritative, since, with regard to discretionary expenses, there is no guarantee of its realization. The ample actions taken in order to make the public budget more flexible and the political competition in the power relations that surround it, end up frustrating its real role in the Democratic State. This situation was responsible for generating a debate that culminated in recent constitutional changes, at the federal and state levels, related to individual parliamentary amendments. Therefore, this research aims to examine, based on the power relations between Executive and Legislative, the discretionary nature of the budget and its execution perspective, how the individual amendments’s mandatory budget has affected the distribution and implementation of the amendments of this category, in the state of Minas Gerais. To this end, a quantitative analysis of the authorized credit’s distribution and the amendments budget’s execution was carried out among parliamentarians in that state. In order to support the analysis, a wide bibliographic and documentary review of the themes brazilian institutional environment; the role of parliamentary amendments in coalition presidentialism;the dynamics of the public budget in the country - before and after the 1988 Constitution -; the discretionary nature of the annual budget, as well as the mandotory budget’s adoption proposals by the Union and the state of Minas Gerais was made. As a result, it was found that, in general, the mandatory budget was able to reduce the unpredictability of the execution of individual amendments.Item Análise sobre a credibilidade do Orçamento Público da União: o caso dos programas sociais desenvolvidos pelo Ministério de Desenvolvimento Social(Fundação João Pinheiro, 2017-03-30) Alves, Lúcia Meire; Wanderley, Claudio Burian; http://lattes.cnpq.br/8883271568242398; Wanderley, Claudio Burian; Carneiro, Ricardo; Leroy, Felipe Lacerda DinizThe public budget is considered a planning tool, essential for good administration and public management. Through the budget, it is possible to estimate revenues and determine the allocation of public expenditures, contributing to a better organization and use of scarce resources in the delivery of services to society. This work presents the efforts to verify the concept of credibility in the Brazilian budget system and proposed to investigate the degree of credibility that can be conferred to a given budget cycle, focusing on the analysis in the Pluriannual Plan (PPA) corresponding to the period between 2008 and 2011, through the evaluation of the Finalistic Programs under the responsibility of the Ministry of Social Development (MDS). In developing the theoretical framework, where the origins, history and Brazilian economic planning were discussed, it was found criticism from specialists on the subject, especially the budget models developed from Federal Constitution of 1988, expressing disbelief as to the form of elaboration and purpose of the budgeting process, comparing them more to a piece of fiction than a planning tool. Thus, to confront and determine the concept of credibility in a given budget cycle, methodologies were developed and incorporated to assess the budget cycle that begins with the Pluriannual Plan (PPA), followed by the Budget Guidelines Law (LDO) and Annual Budget Law (LOA), based on four qualitative dimensions: truth, reality, control and compatibility. Through these respective dimensions, it was possible to conclude that the concept of Credibility that can be given to the Public Budget, based on the period and area studied, is between Good and Great, as the degree of planning and compatibility with the pieces budgets did not present distortions that would compromise the execution of the analyzed programs.