O processo de ordenamento fiscal no Brasil na década de 90 e a Lei de Responsabilidade Fiscal / The Brazilian process of fiscal ordering in 1990s and the Fiscal Responsibility Law.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The aim of this work is to investigate the Brazilian process of fiscal ordering in the 1990s. More specifically, it focuses on the creation process of Fiscal Responsibility Law. Its point of departure is some political scientists vision that legislative projects undermining the subnational governments interests are not often approved due to State governors efforts to veto them. The hypothesis is that this phenomenon happens because governors exert stronger influence on the behavior of legislators than the President and political parties. For this reason, they assume that governors are veto-players in the Brazilian political system. This is an important component of our research strategy that seeks to explain why Fiscal Responsibility Law was approved despite of the key players financial and fiscal interests. The novelty of this work is to provide an approach that unveils a little explored explanatory element by previous works: the process of negotiation of the law project in the Federal Executive and in the Federal Legislative. In tune with some authors claims that there was a consensus on the necessity of fiscal ordering, we scrutinize the incremental process of institutional change and the development of a "fiscal culture" in the Brazilian society and its political class. We go on to suggest that international financial international crisis (México, 1995; Ásia, 1997 e Rússia, 1998) served as tests of the governments capacity to deal with the challenges posed to the economic stabilization policies. Furthermore, the current work gives special attention to addressing the process of negotiation that gave rise to the Fiscal Responsibility Law. We argue that the whole process was characterized by the existence of a dissension inside of consensus. Putting somewhat different, conflicts in the Federal Executive realm and complex negotiation schemes at the Federal Legislative level characterize the creation and the approbation stages of Fiscal Responsibility Law in Brazil.

ASSUNTO(S)

lei de responsabilidade fiscal negotiation. federalismo fiscal responsibility law dívida pública public debts fiscal ordering federalism ordenamento fiscal negociação.

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