Sistema e processo orçamentário para o desenvolvimento local: estudo comparativo entre Brasil e Portugal

Abstract

The present work aimed to discuss the relationship between the budgetary process and public policies in/for local development, adopting a comparison between Brazil and Portugal, given the differences in the Constitutions of both nations, the first being a federal and , the second, a unitary (central) state. Starting from the theories of centralism and federalism, it was assumed that both forms of State significantly influence the organization of the system and the budgetary process of allocating public resources for the execution of public policies for local development, which remained unproven. The relations between the implementation of public policies for local development and the allocation of the respective financial resources in the public budget for their execution – given the political and administrative characteristics of the Federal and Unitary States -, constituted the object explored in this study, within the convergences, divergences and contributions between Brazil and Portugal. The problem that was the object of this research was focused on the following question: how do the budget system and process materialize towards Public Policies for Local Development in Brazil and Portugal? It was also intended to encourage the discussion of issues related to local development with the municipality as a prospect and inducer of public policies for this theme and the federated entity, or Central, in the Portuguese case, as financiers of these projects. The research was outlined as qualitative, of an applied nature, using bibliographic and documentary survey methods, the result of which was a comparative analysis between Brazil and Portugal. The analysis found that the forms of State do not change the characteristics of budget systems and processes for local development, whereas in Portugal fiscal federalism and administrative decentralization are traditionally reinforced by municipalism. The Brazilian budgetary system composed of the Pluriannual Plan, the Budgetary Guidelines Law and the Annual Budgetary Law are symmetrical to the Portuguese budgetary system in the scope of the municipalities, which is constituted by the Great Options of the Plan, Multi-Annual Statement of the Expenditure Programming and budget, being só differentiated only as to the political cycle of these forward-looking documents. The instruments of financial decentralization for local development are similar in both nations, although in Brazil there is an intense and direct participation of the political class in the allocation of public resources.