000 | 01686naa a2200205uu 4500 | ||
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001 | 8022210274319 | ||
003 | OSt | ||
005 | 20190212110334.0 | ||
008 | 080222s1994 bl ||||gr |0|| 0 por d | ||
100 | 1 |
_aLONGO, Carlos Alberto _96241 |
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245 | 1 | 0 |
_aO processo orçamentário : _btendências e perspectivas |
260 |
_aSão Paulo : _bNobel, _cabr./jun. 1994 |
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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. Brazils 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 |
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_a20080222 _b1027^b _cMariana |
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_a20140218 _b1436^b _ckarina |
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_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c25725 _d25725 |
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041 | _apor |