Fiscal Responsibility

The interest to search this subject appeared of the necessity to know Origin and Evolution of the History of the Public Budget, to understand the Budgetary Management and to discern how much the abrangncia from the Complementary Law N 101, of 04/05/2000 – Law of Responsabilidade Fiscal (LRF), that they regulate the elaboration of the Budgetary Law of Lines of direction, Annual Budgetary Law and Budgetary Execution. In addition, to search greaters knowledge on the current norms of finances and the impacts of this Law in the Budgetary Management of the State of the Cear. 1. Soon Historical of the Origin and Evolution of the Public Budget In the following paragraphs, it will be presented a summary of the origin and evolution of the History of the Public Budget, particularly the excellent budgetary questions in Brazil, as given of the UNICEF; FOUNDATION JOO PINE (2000). The practical one is recent, has about 180 years, however the process to collect resources for the governments, it had its origin has some centuries, when the obligations taxes imposed for the Monarchs if had become impossible to be supported.

To make face to the administrative facts, the Monarchs had the discretional power of bearer, what he took the people to understand that the abuse in the collection of raised taxes could be limited through the Parliament, assuming the imposition characteristic. The priority in the budgetary management fits to England, whose beginning if gave with the promulgation of the Great Letter, in 1215, by means of which the Parliament looked for to exert a bigger control on king Joo-without-Land, being limited the English crown to institute taxes and to give it destination to they that understood (UNICEF well; FOUNDATION JOO PINE, 2000a). In Brazil the act to practise and to charge tax is resultant of the existing Colonial Pact between the Metropolis and the Colony, after the discovery, that if characterized for the economic exploration on the part of the Portuguese Government, that institua arbitrarily tributes to be paid for Brazil colony, in accordance with the necessity of the metropolis.

Comments are closed.