Banca de DEFESA: Gabriel Atanasio dos Santos Chianca

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Gabriel Atanasio dos Santos Chianca
DATE: 30/04/2025
TIME: 14:00
LOCAL: Vídeo Conferência
TITLE:

The fiscal issue and the National Congress: amendments to the federal budget.

KEY WORDS:

Public budget, parliamentary amendments, fiscal policy, and special transfers.

PAGES: 36
BIG AREA: Ciências Sociais Aplicadas
AREA: Economia
SUMMARY:

This dissertation aims to analyze the functioning of parliamentary amendments in the National Congress of Brazil, their interactions with the Executive Branch, and the implications of recent legislative changes, especially with the enactment of Complementary Law No. 210 of 2024. The study seeks to understand the dynamics of the allocation of amendments, focusing on individual amendments, committee amendments, and state delegation amendments, as well as the repercussions of these practices on the legislative process, fiscal management, and the balance of public accounts in the country. The research uses descriptive statistical methods to assess the distribution of resources and the effects of amendments to the federal budget. In the Brazilian context, parliamentary amendments have been a crucial mechanism in political negotiations between lawmakers and the Executive Branch, being used as a tool to secure political support and fund projects in the electoral bases of congress members. The allocation of these amendments, particularly committee amendments and state delegation amendments, has sparked intense debates about transparency, efficiency, and the fiscal impact of this practice on the country. The allocation of these amendments often reflects a logic of political compensation, which may influence the prioritization of regional projects at the expense of other more urgent budgetary needs. Complementary Law No. 210 of 2024, prompted by a decision of the Federal Supreme Court, brings significant changes to the regulation of these amendments, aiming to increase control over their execution and reinforce the principles of public spending planning and rationalization. The legislation establishes new rules for the distribution of resources and the definition of priorities, with the goal of reducing practices like the "secret budget" and increasing transparency, as well as fostering greater fiscal responsibility from both lawmakers and the Executive. The descriptive statistical analysis conducted in the study allows for an assessment of the evolution of amendments over time, the regions most benefited, and the impact of these allocations on public finances. In addition to the legislative transformations, the fiscal impact of parliamentary amendments is one of the main points of discussion in this dissertation. The practice of allocating large amounts of resources to local projects, while legitimate from a political perspective, generates a considerable impact on public finances, especially when resource allocation does not follow a logic of economic efficiency or national necessity. The study examines how committee amendments, which are directed to specific areas of public policy, and state delegation amendments, which support regional projects, contribute to the increase of the government’s discretionary spending, affecting fiscal stability and the execution of other essential public policies. Throughout the dissertation, the technical and political aspects involved in the formulation and execution of parliamentary amendments are discussed, aiming to provide a critical view of the advances and challenges of the Brazilian budgetary system. The research contributes to the debate on the efficiency of the fiscal system and best public management practices in the country, highlighting the need for improvements in the control and transparency of the allocation of parliamentary amendments, in order to mitigate negative impacts on public finances and promote greater fiscal fairness.

COMMITTEE MEMBERS:
Interno - 2081566 - PAULO ROBERTO AMORIM LOUREIRO
Presidente - 1229140 - ROBERTO DE GOES ELLERY JUNIOR
Externo à Instituição - Raphael Rocha Gouvêa - IPEA
Interno - 1549181 - VICTOR GOMES E SILVA