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Doctoral Thesis
DOI
https://doi.org/10.11606/T.96.2020.tde-01032019-112308
Document
Author
Full name
Gustavo de Almeida Capellini
Institute/School/College
Knowledge Area
Date of Defense
Published
Ribeirão Preto, 2018
Supervisor
Committee
Bonacim, Carlos Alberto Grespan (President)
Bliacheriene, Ana Carla
Cardoso, Ricardo Lopes
Lima, Diana Vaz de
Passador, João Luiz
Pigatto, José Alexandre Magrini
Title in Portuguese
Execução de emendas parlamentares e orçamento impositivo brasileiro
Keywords in Portuguese
Barganha política
Contabilidade pública
Emendas parlamentares
Governos de coalizão
Orçamento impositivo
Abstract in Portuguese
O orçamento impositivo brasileiro, conforme estabelecido na Emenda Constitucional Nº 86 de 2015, normatiza a execução de emendas parlamentares individuais, atribuindo um limite anual para o empenho dessas despesas. Contudo, a liquidação fica sujeita ao Decreto de Contingenciamento do governo, fazendo com que na prática os empenhos não representem qualquer garantia de captação dos recursos pelos congressistas. A literatura de governos de coalizão explica as relações de poder entre executivo e legislativo na barganha política pela distribuição dos recursos. Nesse sentido, o comportamento nas votações em plenário seria decisivo para que os congressistas conseguissem liquidar suas emendas, o que parece não ocorrer na prática. A análise das votações em plenário e das emendas executadas no orçamento de 2017 traz evidências de que o apoio ao governo nas votações não está associado à maior liquidação das emendas parlamentares individuais ao longo do ano. Também se observou que o alinhamento das emendas propostas pelos congressistas ao orçamento executado representa uma alternativa para a distribuição discricionária dos recursos por parte do governo, o que pode ocorrer independentemente da posição do partido na coalizão de governo.
Title in English
Execution of parliamentary amendments and Brazilian mandatory budget
Keywords in English
Coalition government
Mandatory budget
Parliamentary amendments
Pork barrel
Public accounting
Abstract in English
The Brazilian mandatory budget, as established in Constitutional Amendment No. 86 of 2015, regulates the execution of individual parliamentary amendments, assigning an annual limit to the commitment of these expenses. However, the liquidation stage is subject to the Government Contingency Decree, in practice, it makes the commitments do not represent any guarantee of funding of the congressmen. The literature of coalition governments explains the power relations between executive and legislative in the political bargain for the distribution of pork barrel. In that sense, the behavior observed in the plenary votes would be decisive for the congressmen to liquidate their amendments, which does not seem to happen in practice. The analysis of plenary votes and the amendments made to the 2017 budget, provide evidence that the support for the government in the votes is not associated with greater liquidation of individual parliamentary amendments during the year. It was also observed that the alignment of the amendments, proposed by the congressmen to the executed budget, represents an alternative for the discretionary distribution of the pork barrel by the government, which can occur independently of the position of the party in the coalition government.
 
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Release Date
2021-02-28
Publishing Date
2020-05-18
 
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