The Brazilian Budget triad
DOI:
https://doi.org/10.54571/ajee.557Keywords:
Financial Law, Budget Guidelines Law, Annual Budget Law, Multiannual Plan, Public budgetAbstract
The present study has as its scope the analysis of budgetary devices that are embodied as budget planning tools, namely, the Pluriannual Plan, the Budget Guidelines Law and the Annual Budget Law. The present research seeks to understand the characteristics of federal budget laws, contained in the Federal Constitution of 1988, as well as through the homeland doctrine. Regarding the methodology used, the present work is a research carried out by the inductive-deductive method, promoted through bibliographic and documental review. The research aimed to improve ideas about the proposed theme and, therefore, is characterized by being exploratory. Finally, because it is a literature review, the study in question analyzed the main characteristics of the Brazilian Budget Laws, as well as its legislative process since the referral by the President of the Republic, through the analysis in the Mixed Budget Committee of the Congress. until its approval in the Plenary of the National Congress, and subsequent sanction by the President of the Republic.
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