The vicissitudes of budgeting

Vol. 13 No. 4 (1993)

Oct-Dec / 1993
Published October 1, 1993
PDF-Portuguese (Português (Brasil))
PDF-Portuguese (Português (Brasil))

How to Cite

Serra, José. 1993. “The Vicissitudes of Budgeting”. Brazilian Journal of Political Economy 13 (4):644-51.

The vicissitudes of budgeting

José Serra
Professor licenciado da Universidade Estadual de Campinas – UNICAMP, Campinas/SP, Brasil.
Brazilian Journal of Political Economy, Vol. 13 No. 4 (1993), Oct-Dec / 1993, Pages 644-651


The purpose of this paper is to appraise the application of new regulations of
Constitution about budgeting. This appraisal is carried out in the critical situation of Brazilian
public finance and takes into consideration the positive effects on the control of public
expenditure that should be produced with the full implementation of new constitutional
directives. The appraisal concludes that some constitutional determinations have not been
regulated yet. This fact has permitted serious offenses against the Constitution and has facilitated
Congress and the Government administration in casuistic actions regarding budgeting
affairs. At the end of the paper some measures are presented which must be implemented
in order to obtain better efficiency and efficacy in the allocation of public funds, through
introducing improvements in the budgeting process.

JEL Classification: E62; H11; D72.

Keywords: Budget public expending