Authors:

Luiz Gustavo Bambini de Assis

Enrique Ricardo Lewandowski (Advisor)

Abstract:

This thesis addresses the budgetary legislative process and how a reformulation of this activity exercised by Parliament can become an alternative to the limitations that this branch of government has suffered regarding its fundamental activities in the current conception of the separation of powers in Brazil. By improving the legal process for the formation of budget laws, the Legislative branch can better perform its function as the drafter of these norms and, more than that, can improve its control over the actions of the Public Administration in the execution of the budget. This study presents proposals for changing the system of budgetary law formation that, in addition to not requiring a substantial alteration in the form of the authorizing budget itself, presuppose specific changes available to Parliament, which often dispense with regulatory, legal, or constitutional changes, to better participate in the elaboration of public policies arising from budgetary documents and, furthermore, to better perform its control activities over public spending.