000 01686naa a2200205uu 4500
001 8022210274319
003 OSt
005 20190212110334.0
008 080222s1994 bl ||||gr |0|| 0 por d
100 1 _aLONGO, Carlos Alberto
_96241
245 1 0 _aO processo orçamentário :
_btendências e perspectivas
260 _aSão Paulo :
_bNobel,
_cabr./jun. 1994
520 3 _aThe budget bill spells out the key functions of government. Once passed into law, its implementation assures the provision of public services, the minimization of social injustice, and the search for full employment with inflation under control. This article begins by outlining the historical origins of national budgeting, stressing the evolution and systematization of the process as nations develop. Brazil’s budget legislation is described starting with the 1969 constitution. Moving on to the 1988 constitution (in force), the prolixity and inconsistency of the chapter on public finance are criticized. The Brazilian budgetary process is shown to be excessively fragmented, with three separate but overlapping pieces of legislation — the Budget Guidelines Act (Lei de Diretriz Orçamentária), the Federal General Budget and the Multiyear Plan. It is concluded that efficacy and transparency could be enhanced by merging all three into a single act
590 _aResvita de Economia Política 1994
590 _av. 14, n. 2(54)
773 0 8 _tRevista de Economia Política = Brazilian Journal of Political Economy
_g14, 2, p. 40-52
_dSão Paulo : Nobel, abr./jun. 1994
_xISSN 01013157
_w
942 _cS
998 _a20080222
_b1027^b
_cMariana
998 _a20140218
_b1436^b
_ckarina
999 _aConvertido do Formato PHL
_bPHL2MARC21 1.1
_c25725
_d25725
041 _apor