PUBLIC BUDGET IN BRAZIL

Abstract

This study analyzes the evolution, types, and principles that shape the public budget in Brazil, highlighting its importance as a tool for planning, executing, and controlling state management. Initially, the study presents the various types of budgets, from the classic, focused exclusively on recording revenues and expenses, to the program budget, the current model characterized by its link to government goals and the pursuit of results. It also discusses experiences with performance budgeting, zero-based budgeting, and participatory budgeting, the latter of which has limited application in Brazil. The research also addresses the structuring of government functions and subfunctions established by Ordinance No. 42/1999 of the National Treasury Secretariat, which ensures standardization and transparency in budget classification. The study examines the budgetary principles established in Law No. 4,320/1964 and the 1988 Constitution, such as unity, annuality, universality, balance, legality, and publicity, as well as other complementary principles. Finally, the budget legislative process is described, encompassing the stages of preparation, review, approval, execution, and oversight, emphasizing the need to evaluate public policies to ensure efficiency and effectiveness. The conclusion is that Brazil currently has a robust budgetary model, centered on the program budget, capable of articulating planning, execution, and oversight, although challenges related to technical training and effective public participation persist.

DOI: https://doi.org/10.56238/edimpacto2025.040-008