The budget elaboration and execution process in Brazil: some of its peculiarities

Vol. 8 No. 3 (1988)

Jul-Sep / 1988
Published July 1, 1988
PDF-Portuguese (Português (Brasil))
PDF-Portuguese (Português (Brasil))

How to Cite

Piscitelli, Roberto Bocaccio. 1998. “The Budget Elaboration and Execution Process in Brazil: Some of Its Peculiarities”. Brazilian Journal of Political Economy 8 (3):421-34. https://doi.org/10.1590/0101-31571988-3088.

The budget elaboration and execution process in Brazil: some of its peculiarities

Roberto Bocaccio Piscitelli
Universidade de Brasília (UnB). Asa Norte, Brasilia, DF.
Brazilian Journal of Political Economy, Vol. 8 No. 3 (1988), Jul-Sep / 1988, Pages 421-434

Abstract

The article touches the matter of the diverse costs on the Brazilian Public Federal
Administration – fiscal, monetary, of the public enterprises, and of the social welfare institutions
– the procedure for the elaboration, discussion, approval and – above all – execution
and respective evaluation. It tries to show clearly the dissociation between the cost and planning
also with the lack of objectiveness in establishing rules for the distribution of the funds.
ln parallel position the fragility of the systems of accompaniment and control unviable the
accomplishment of the purposes, conventionally expressed in the proposition, and it doesn’t
constitute for the reformulation of the principles and methods of work adopted until now.

JEL Classification: H61; H68.


Keywords: Budget budget forecasting