A legitimidade do gasto governamental no Brasil: as condições de possibilidade do controle externo pelo Tribunal de Contas da União após a Constituição Federal de 1988

• Autor(a) principal: Barbosa, Antonio Blecaute Costa
• Data de Publicação: 2018
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/21841
• topic: Gasto governamental; Legitimidade; Accountability; Government spending; Legitimacy; Accountability; CNPQ::CIENCIAS SOCIAIS APLICADAS

The research tries to understand the meaning of the principle of legitimacy of the financial activity of State, established by the 1988 constituent, and find out to what extent the supervision exercised by the Federal Court of Accounts (TCU) promotes the control of legitimacy of government spending in Brazil. In other words, the study will seek the purpose of researching the conditions of possibility of external control of federal public expenditure, based on the criterion of legitimacy. The assumption is that the Federal Constitution does not expressly define the character and extent of the control of legitimacy of public spending, assuming there is a grace period, within the Court of Auditors, of appropriate methods and techniques for achieving this kind of control. To this end, this paper seeks to address these two basic questions that serve as a guiding principle to obtain a solution to the problem of research: what is the legitimacy of public spending in Brazil? What is the range of control mechanisms implemented by TCU to verify the legitimacy of federal public spending? The relevance of this research is in expressiveness and the impact that the amount of government spending produces in society and economic agents, as well as the very essence of legitimacy as a criterion to guide public choices in direction to meet the preferences of the citizens, especially when it occurs in an environment of strong pressure of resource scarcity and conflicts of interest in the community. This paper is justified because demands (1) to make understandable the nature and scope of the principle of legitimacy of government spending, (2) to contribute to the improvement of State external control function of public administration and (3) to indicate any procedural and substantive base able to expand the quality of the financial activity of the State, contributing to promote the active participation of individuals and groups in the process of formulation and implementation of government policies. The methodological strategy uses the two intermediary issues raised. The construction of theoretical foundation in the two parts of the paper is possible by bibliographical research. The technique of documentary analysis is used to identify, describe, understand and interpret the budget laws of the Union, as well as the technical and operational audit reports, judgments and prior opinions produced by TCU in the period from 1990 to 2017. The result of the study, on the one hand, brings evidence that the legitimacy arises from the congruence between the purpose of public spending and the fundamental objectives of the Federative Republic of Brazil, as it tends to promote the equity (or social justice) between the beneficiaries of resources; and this legitimation takes place in the sphere of the required budget process, political-institutional space where joints and deliberations with a view to budgetary choices happen. On the other hand, checked with this reference framework, it is verified that the external control of public expenditure, regarding the legitimacy, exercised by the TCU, shows up, in practice, little significant, considering the conditions of possibilities in its constitutional-legal mark