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Despesa pública: legalidade e discricionariedad

Despesa pública: legalidade e discricionariedad

          
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About the Book

O tema - despesa pública - é sempre atual, mormente em tempos, como os que agora correm, em que os Estados, em geral, encontram-se em situação financeira se não de penúria, sempre com os seus orçamentos pífios em face de tudo aquilo que lhes foi dado a realizar. Só por isso já se vê que o tópico do Direito Financeiro relativo às despesas públicas adquire imensa relevância.
Em tempos de "vacas magras", os recursos públicos, mais que em outras épocas, devem ser aplicados com qualidade, com racionalidade e não somente de forma automática, atualizando-se orçamentos de exercícios anteriores, sem qualquer planejamento e com destinação de recursos dirigida quase que arbitrariamente.
O autor passa em revista a questão das despesas públicas, criticando daquilo que, a seu ver - e não se engana - foi o tardio desenvolvimento científico do tema. Procede à análise das teorias estrangeiras que buscaram conceituá-la juridicamente, pelos diferentes prismas dentro dos quais pode o gasto público ser examinado diante do princípio da legalidade (administrativa, orçamentária e procedimental).
Como não poderia deixar de ser, o ponto fundamental sobre planejamento e seu liame com o orçamento também foi bastante bem cuidado, culminando com o estudo do orçamento propriamente dito que, embora de passagem, tangenciou os aspectos essenciais para explicar o núcleo central do trabalho.
Nítida - e oportuna - ênfase foi dada à execução do orçamento, demonstrando o comportamento, contrário à Constituição, de o Poder Executivo, muitas vezes, imotivadamente, quedar-se à margem da programação, ignorando-a, praticamente, omitindo-se, ou, de forma comissiva, abusando dos "famigerados contingenciamentos de empenho (art. 9°, LRF) como - indevido - instrumento de política fiscal".
Questão fundamental, outrossim, que está no bojo dessa discussão, é a relativa à autorizatividade ou impositividade do orçamento, debate este que ainda parece estar longe de ter chegado ao final, não obstante a positivação da sua parcial impositividade (Emendas Constitucionais 86/15 e 100/19).
Propõe o autor o estudo do gasto público não somente a partir do orçamento, mas, sobretudo, com a finalidade de efetivá-lo, o que constitui, sem dúvida, conclusão decorrente objetivamente da própria razão de existir daquele gasto e de relevância crucial para a aproximação do tema e da sua conexão com as necessidades públicas.
A conclusão geral, que realmente parece sumular o núcleo do trabalho, é fornecida pelo próprio autor, ao afirmar que "o 'gastar' está umbilicalmente ligado ao 'arrecadar', e deve ser fruto de uma decisão racional, planejada e pautada pela proporcionalidade, em todos os passos da Administração", uma vez que se faz necessário pensar o orçamento na sua dupla face: de tributação e de gasto, e não somente na primeira delas.


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Product Details
  • ISBN-13: 9786585313094
  • Publisher: Amazon Digital Services LLC - Kdp
  • Publisher Imprint: Marco Teorico
  • Height: 234 mm
  • No of Pages: 224
  • Spine Width: 12 mm
  • Weight: 322 gr
  • ISBN-10: 6585313097
  • Publisher Date: 29 Mar 2023
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Sub Title: legalidade e discricionariedad
  • Width: 156 mm


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