LIMITS OF THE BRAZILIAN PUBLIC BUDGET IN THE ECONOMIC-FINANCIAL AND SOCIO-POLITICAL DIMENSIONS

被引：0
作者：
de Oliveira Menezes, Elaine Cristina [1 ]
Raupp, Fabiano Maury [2 ]
Schommer, Paula Chies [2 ]
De Bona, Rodrigo [3 ,4 ]
Rocha, Arlindo Carvalho [2 ]
机构：
[1] Univ Fed Parana UFPR, Programa Posgraduacao Desenvolvimento Territorial, Matinhos, PR, Brazil
[2] Univ Estado Santa Catarina UDESC, Adm Univ Fed Bahia UFBA, Florianopolis, SC, Brazil
[3] Univ Int Menendez Pelayo, Madrid, Spain
[4] Inst Univ Invest Ortega & Gasset, Madrid, Spain
来源：
REVISTA DO SERVICO PUBLICO | 2022年 / 73卷 / 04期
关键词：
public budget; economic-financial dimension; socio-political dimension; governance; accountability;
D O I：
10.21874/rsp.v73.i4.5420
中图分类号：
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要：
The article discusses the limits of the Brazilian public budget considering the economic-financial and socio-political dimensions. This qualitative, bibliographic, and documentary research is based on literature analysis and national and international standards, guidelines, and technical documents. The economic-financial dimension emphasizes the technical analysis of the budget process. The socio-political dimension encompasses political aspects, governance, and accountability, recognizing that they are interdependent and integrative of the same allocative system, i.e., technopolitical. The development of both dimensions has advanced but still faces challenges. The study concludes that the public budget lacks a broader allocative perspective, conceived as different forms and systems of public deliberation on the creation and distribution of wealth in society, prioritizing the context and intergenerational equity.
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收藏
页码：646 / 672
页数：27
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