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Bilancio pubblico in Brasile

Bilancio pubblico in Brasile

Diones Gomes da Rocha

67,31 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2024
Materia
Empresa y gestión
ISBN:
9786208217204
67,31 €
IVA incluido
Disponible

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Sobre IBD

L’obiettivo di questo libro è valutare l’uso dei crediti straordinari in Brasile tra il 1995 e il 2010, al fine di verificare se i requisiti costituzionali di imprevedibilità e urgenza sono stati rispettati nell’emissione di misure provvisorie che hanno aperto i crediti straordinari, così come se l’uso di questi crediti ha permesso alle risorse pubbliche di sfuggire al processo di bilancio ordinario. A tal fine, è stata condotta una ricerca sul campo con interviste strutturate e non direttive a membri dei rami esecutivo e legislativo. I dati sono stati raccolti anche su internet, dal Sistema Integrato di Amministrazione Finanziaria (Siafi), dal sistema Siga Brasil, dal sito web del Congresso Nazionale, dal sito web della Segreteria del Bilancio Federale e dal sito web della Presidenza della Repubblica. È stata inoltre esaminata l’aderenza dei crediti a queste ipotesi. Le analisi effettuate ci permettono di dedurre che esiste una palese distorsione del processo di bilancio, in quanto la costante apertura di questo tipo di credito permette alle risorse pubbliche di sfuggire al bilancio ordinario e di essere assegnate unilateralmente dall’Esecutivo.

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