The brazilian Budget triad a tríade orçamentária brasileira
The present study has as its scope the analysis of budgetary devices that are embodied as budget planning tools, namely, the Pluriannual Plan, the Budget Guidelines Law and the Annual Budget Law. The present research seeks to understand the characteristics of federal budget laws, contained in th...
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2023
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8789554 |
| Source: | Anuario jurídico y económico escurialense, ISSN 1133-3677, Nº. 56, 2023, pags. 213-230 |
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| Summary: |
The present study has as its scope the analysis of budgetary devices
that are embodied as budget planning tools, namely, the Pluriannual Plan, the
Budget Guidelines Law and the Annual Budget Law. The present research
seeks to understand the characteristics of federal budget laws, contained in
the Federal Constitution of 1988, as well as through the homeland doctrine.
Regarding the methodology used, the present work is a research carried out
by the inductive-deductive method, promoted through bibliographic and
documental review. The research aimed to improve ideas about the proposed
theme and, therefore, is characterized by being exploratory. Finally, because
it is a literature review, the study in question analyzed the main characteristics of
the Brazilian Budget Laws, as well as its legislative process since the referral by the President of the Republic, through the analysis in the Mixed Budget
Committee of the Congress, until its approval in the Plenary of the National
Congress, and subsequent sanction by the President of the Republic. |
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