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

Detalhes bibliográficos
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
Resumo: 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
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spelling Nunes, Edisonhttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4200670U1Barbosa, Antonio Blecaute Costa2018-12-21T11:41:08Z2018-12-10Barbosa, Antonio Blecaute Costa. 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. 2018. 268 f. Tese (Doutorado em Ciências Sociais) – Programa de Estudos Pós-Graduados em Ciências Sociais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018.https://tede2.pucsp.br/handle/handle/21841The 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 markA investigação busca compreender o significado do princípio da legitimidade da atividade financeira do Estado, instituído pelo Constituinte de 1988, e averiguar em que medida a fiscalização exercida pelo Tribunal de Contas da União (TCU) promove o controle de legitimidade do gasto governamental no Brasil. Em outros termos, o estudo terá o propósito de pesquisar as condições de possibilidade do controle externo do gasto público federal, com fundamento no critério de legitimidade. A suposição é que a Constituição Federal não delimita expressamente o caráter e a extensão do controle de legitimidade do gasto público, presumindo-se haver carência, no âmbito da Corte de Contas, de métodos e técnicas adequados para a consecução dessa modalidade de controle. Para tanto, o trabalho propõe-se a responder duas questões básicas que servem de fio condutor no sentido de obter uma solução para o problema da pesquisa: em que consiste a legitimidade do gasto público no Brasil? Qual o alcance dos mecanismos de controle implementados pelo TCU para verificar a legitimidade do gasto público federal? A relevância da investigação encontra-se na expressividade e no impacto que o montante do gasto do governo produz no conjunto da sociedade e nos agentes econômicos, assim como na própria essência da legitimidade como critério para orientar as escolhas públicas em direção ao atendimento das preferências dos cidadãos, especialmente quando se prevê que isso ocorre em ambiente de forte pressão de escassez de recursos e de conflitos de interesses na comunidade. O trabalho se justifica porque procura (1) tornar compreensível a natureza e a abrangência do princípio da legitimidade dos gastos do governo, (2) contribuir para o aperfeiçoamento da função estatal de controle externo da Administração Pública e (3) indicar alguma base procedimental e substantiva capaz de ampliar a qualidade da atividade financeira do Estado, concorrendo para fomentar a participação ativa de pessoas e grupos nos processos de formulação e implementação de políticas governamentais. A estratégia metodológica aproveita-se dos dois quesitos intermediários levantados. A construção da fundamentação teórica nas duas partes do trabalho dá-se mediante a pesquisa bibliográfica. A técnica da análise documental é utilizada para identificar, descrever, compreender e interpretar as leis orçamentárias da União, assim como os relatórios técnicos e de auditoria operacional, os acórdãos e pareceres prévios produzidos pelo TCU, no período de 1990 a 2017. O resultado do estudo, por um lado, traz evidências de que a legitimidade decorre da congruência entre a finalidade do gasto público e os objetivos fundamentais da República Federativa do Brasil, na proporção que tende a promover a equidade (ou justiça social) entre os beneficiários dos recursos; e essa legitimação tem lugar na esfera do devido processo orçamentário, espaço político-institucional onde ocorrem as articulações e as deliberações com vistas às escolhas orçamentárias. Por outro lado, cotejado com esse quadro referencial, verifica-se que o controle externo do gasto público, quanto à legitimidade, exercido pelo TCU, mostra-se, na prática, pouco expressivo, considerando as condições de possibilidades oferecidas no seu marco constitucional-legalCoordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/48011/Antonio%20Blecaute%20Costa%20Barbosa.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências SociaisPUC-SPBrasilFaculdade de Ciências SociaisGasto governamentalLegitimidadeAccountabilityGovernment spendingLegitimacyAccountabilityCNPQ::CIENCIAS SOCIAIS APLICADASA legitimidade do gasto governamental no Brasil: as condições de possibilidade do controle externo pelo Tribunal de Contas da União após a Constituição Federal de 1988The legitimacy of government spending in Brazil: the conditions of possibility of external control by the Federal Court of Accounts after the Federal Constitution of 1988info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTAntonio Blecaute Costa Barbosa.pdf.txtAntonio Blecaute Costa Barbosa.pdf.txtExtracted texttext/plain799150https://repositorio.pucsp.br/xmlui/bitstream/handle/21841/4/Antonio%20Blecaute%20Costa%20Barbosa.pdf.txt8e76f362b02684adf8040d9b393c5354MD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv 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
dc.title.alternative.eng.fl_str_mv The legitimacy of government spending in Brazil: the conditions of possibility of external control by the Federal Court of Accounts after the Federal Constitution of 1988
title 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
spellingShingle 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
Barbosa, Antonio Blecaute Costa
Gasto governamental
Legitimidade
Accountability
Government spending
Legitimacy
Accountability
CNPQ::CIENCIAS SOCIAIS APLICADAS
title_short 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
title_full 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
title_fullStr 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
title_full_unstemmed 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
title_sort 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
author Barbosa, Antonio Blecaute Costa
author_facet Barbosa, Antonio Blecaute Costa
author_role author
dc.contributor.advisor1.fl_str_mv Nunes, Edison
dc.contributor.authorLattes.fl_str_mv http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4200670U1
dc.contributor.author.fl_str_mv Barbosa, Antonio Blecaute Costa
contributor_str_mv Nunes, Edison
dc.subject.por.fl_str_mv Gasto governamental
Legitimidade
Accountability
topic Gasto governamental
Legitimidade
Accountability
Government spending
Legitimacy
Accountability
CNPQ::CIENCIAS SOCIAIS APLICADAS
dc.subject.eng.fl_str_mv Government spending
Legitimacy
Accountability
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS
description 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
publishDate 2018
dc.date.accessioned.fl_str_mv 2018-12-21T11:41:08Z
dc.date.issued.fl_str_mv 2018-12-10
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dc.identifier.citation.fl_str_mv Barbosa, Antonio Blecaute Costa. 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. 2018. 268 f. Tese (Doutorado em Ciências Sociais) – Programa de Estudos Pós-Graduados em Ciências Sociais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018.
dc.identifier.uri.fl_str_mv https://tede2.pucsp.br/handle/handle/21841
identifier_str_mv Barbosa, Antonio Blecaute Costa. 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. 2018. 268 f. Tese (Doutorado em Ciências Sociais) – Programa de Estudos Pós-Graduados em Ciências Sociais, Pontifícia Universidade Católica de São Paulo, São Paulo, 2018.
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dc.publisher.country.fl_str_mv Brasil
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