SIGILO DE GASTOS PÚBLICOS NO BRASIL: LIMITES CONSTITUCIONAIS, CONTROLE DEMOCRÁTICO E RISCOS À TRANSPARÊNCIA ESTATAL
Palavras-chave:
Transparência de Gastos Públicos, Controle Democrático, AccountabilityResumo
Transparency in public resource management constitutes a fundamental principle of the Democratic Rule of Law, configuring itself as an indispensable condition for social control, corruption prevention and legitimation of governmental decisions. Paradoxically, secrecy practices regarding public expenditures persist in different governmental spheres, frequently justified by reasons of national security or public interest. This study analyzes secrecy of public expenditures in Brazil, examining constitutional limits, democratic control mechanisms and risks to state transparency. The research is characterized as a qualitative study of exploratory and descriptive nature, based on systematic bibliographic review of literature on transparency, public expenditure control and democratic accountability. The results reveal that the Federal Constitution establishes a regime of presumption of publicity, with exhaustive hypotheses of secrecy rigorously limited. The analysis demonstrates that normative advances face implementation challenges, institutional resistances and attempts of undue expansion of secrecy. The study concludes that transparency does not constitute an obstacle to governmental efficiency, but a condition for legitimacy and effectiveness of public policies, requiring strengthening of control institutions and permanent social mobilization.