The vicissitudes of budgeting

José Serra ()

Brazilian Journal of Political Economy, 1993, vol. 13, issue 4, 644-651

Abstract: The purpose of this paper is to appraise the application of new regulations ofConstitution about budgeting. This appraisal is carried out in the critical situation of Brazilianpublic finance and takes into consideration the positive effects on the control of publicexpenditure that should be produced with the full implementation of new constitutionaldirectives. The appraisal concludes that some constitutional determinations have not beenregulated yet. This fact has permitted serious offenses against the Constitution and has facilitatedCongress and the Government administration in casuistic actions regarding budgetingaffairs. At the end of the paper some measures are presented which must be implementedin order to obtain better efficiency and efficacy in the allocation of public funds, throughintroducing improvements in the budgeting process. JEL Classification: E62; H11; D72.

Keywords: Budget; public expending (search for similar items in EconPapers)
Date: 1993
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