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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| Source: | Anuario jurídico y económico escurialense, ISSN 1133-3677, Nº. 56, 2023, pags. 213-230 |
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dialnet-ar-18-ART00015768722023-02-14The brazilian Budget triad a tríade orçamentária brasileiraDouglas, Matías SabinoDerecho FinancieroLey de Directrices PresupuestariasLey de Presupuesto AnualPlan Plurianualpresupuesto públicoFinancial LawBudget Guidelines LawAnnual Budget LawMultiannual PlanPublic budgetThe 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.El presente estudio tiene como alcance el análisis de los dispositivos presupuestarios que se incorporan como herramientas de planificación presupuestaria, a saber, el Plan Plurianual, la Ley de Directrices Presupuestarias y la Ley de Presupuesto Anual. Esta investigación busca comprender las características de las leyes de presupuesto federal, contenidas en la Constitución Federal de 1988, así como a través de la doctrina patria. En cuanto a la metodología utilizada, el presente trabajo es una investigación realizada por el método inductivo-deductivo, promovida a través de revisión bibliográfica y documental. La investigación tuvo como objetivo mejorar las ideas sobre el tema propuesto y, por lo tanto, se caracteriza por ser exploratoria. Finalmente, por tratarse de una revisión de la literatura, el estudio en cuestión analizó las principales características de las Leyes de Presupuesto brasileñas, así como su proceso legislativo desde la remisión del Presidente de la República, a través del análisis en la Comisión Conjunta de Presupuesto del Congreso, hasta su aprobación en el Pleno del Congreso Nacional, y posterior sanción por el Presidente de la República.2023text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8789554(Revista) ISSN 1133-3677Anuario jurídico y económico escurialense, ISSN 1133-3677, Nº. 56, 2023, pags. 213-230porLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Anuario jurídico y económico escurialense, ISSN 1133-3677, Nº. 56, 2023, pags. 213-230
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| language |
Portuguese
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| topic |
Derecho Financiero
Ley de Directrices Presupuestarias Ley de Presupuesto Anual Plan Plurianual presupuesto público Financial Law Budget Guidelines Law Annual Budget Law Multiannual Plan Public budget |
| spellingShingle |
Derecho Financiero
Ley de Directrices Presupuestarias Ley de Presupuesto Anual Plan Plurianual presupuesto público Financial Law Budget Guidelines Law Annual Budget Law Multiannual Plan Public budget Douglas, Matías Sabino The brazilian Budget triad a tríade orçamentária brasileira |
| description |
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.
|
| format |
Article
|
| author |
Douglas, Matías Sabino
|
| author_facet |
Douglas, Matías Sabino
|
| author_sort |
Douglas, Matías Sabino
|
| title |
The brazilian Budget triad a tríade orçamentária brasileira
|
| title_short |
The brazilian Budget triad a tríade orçamentária brasileira
|
| title_full |
The brazilian Budget triad a tríade orçamentária brasileira
|
| title_fullStr |
The brazilian Budget triad a tríade orçamentária brasileira
|
| title_full_unstemmed |
The brazilian Budget triad a tríade orçamentária brasileira
|
| title_sort |
brazilian budget triad a tríade orçamentária brasileira
|
| publishDate |
2023
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| url |
https://dialnet.unirioja.es/servlet/oaiart?codigo=8789554
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| _version_ |
1757883544333451264
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