Fiscal responsibility and public finance’s crisis system
The Fiscal Responsibility Law imposes strict control mechanisms on public administrators. To soften these impositions in extraordinary times, however, the legislator foresaw exceptional rules for situations of public calamity. For this reason, the article is dedicated to the delimitation of what is...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2021 |
| País: | Brasil |
| Institución: | Universidade Nove de Julho (UNINOVE) |
| Repositorio: | Revista Thesis Juris |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.periodicos.uninove.br:article/18938 |
| Acceso en línea: | https://periodicos.uninove.br/thesisjuris/article/view/18938 |
| Access Level: | acceso abierto |
| Palabra clave: | public finances fiscal responsibility financial calamity finanças públicas responsabilidade fiscal calamidade financeira |
| Sumario: | The Fiscal Responsibility Law imposes strict control mechanisms on public administrators. To soften these impositions in extraordinary times, however, the legislator foresaw exceptional rules for situations of public calamity. For this reason, the article is dedicated to the delimitation of what is meant by public calamity and to the discourse that the Brazilian legal community has attributed to the financial calamity system that began to be designed. Although the legal provisions, the jurisprudence of the Supreme Federal Court and the legal literature indicate a more restrictive interpretation, the practical application of the system and the edition of Complementary Law No. 173/2020, supported by conjugated transformations of the constitutional order, they moved in the opposite direction, enlarging, creating a systematic novel of exception for the control of crises in the discipline of public finances in the country. |
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