Multi-Year Plan in the city of Curitiba as a management instrument and its articulation with the Multi-Year Plan in the state of Parana and the Federal Muti-Year Plan / Plano plurianual do município de Curitiba como instrumento de gestão e sua articulação com o plano plurianual do estado do Paraná e com o plano plurianual federal

Evanio Tavares Machado

The Multi-Year Plan and the Budget Guideline Law and the annual budget are the main management tools in public budget introduced by the Federal Constitution. The internationalization of these tools, forced by constitutional command, compelled both city and state spheres to print in their constitutive letters the same management tools, constituting a similar systemic pattern on each governmental level. But, almost twenty years after the promulgation of the magna letter, the constitutional commands related to the budget system have not been yet regularized by the complementary law. The objective of this research was to make a documental and bibliographical investigation on the Multi-Year Plan of all three government spheres targeting a future empirical study, as a way of inquiring if the gap left by the absence of normalization of the budget tools have been compromising the utility of the multi-Year plan as a management tool, and evaluate the articulation of the city multi-year plan with the state and federal multi-year plan. A case study was elaborated using the city of Curitiba, followed by the State of Parana and the Federal Government. The decentralitzation of the federal attributes to states and cities, promoted by the Federal Constitution was asymmetric in terms of availableness of compensatory resources. Simultaneously to this fact, the globalization phenomenon and the weakening of the states and the federal government because of the strong fiscal adjustment placed in the 90s of the last century, allied with the emergency of the local democratic movement fact, have been establishing the importance of the cities in the national and international context. The study show the problems caused by the absence of complementary normalization of the multi-year plan and bring out the necessity of the install of mechanisms to articulate the three government spheres in the elaboration and implementation of public politics.

AUTOR(ES)

DATA DE PUBLICAÇÃO

RESUMO

ASSUNTO(S)

ACESSO AO ARTIGO

Documentos Relacionados