TY - JOUR AU - Serra, José PY - 1993/10/01 Y2 - 2024/03/29 TI - The vicissitudes of budgeting JF - Brazilian Journal of Political Economy JA - BJPE VL - 13 IS - 4 SE - DO - 10.1590/0101-31571993-0760 UR - https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1353 SP - 644-651 AB - <p>The purpose of this paper is to appraise the application of new regulations of<br />Constitution about budgeting. This appraisal is carried out in the critical situation of Brazilian<br />public finance and takes into consideration the positive effects on the control of public<br />expenditure that should be produced with the full implementation of new constitutional<br />directives. The appraisal concludes that some constitutional determinations have not been<br />regulated yet. This fact has permitted serious offenses against the Constitution and has facilitated<br />Congress and the Government administration in casuistic actions regarding budgeting<br />affairs. At the end of the paper some measures are presented which must be implemented<br />in order to obtain better efficiency and efficacy in the allocation of public funds, through<br />introducing improvements in the budgeting process.</p><p><strong>JEL Classification:</strong> E62; H11; D72.</p> ER -