Ajuste fiscal, orçamento público e administração consensual

KƌĕĂŵĞŶƚŽWƷďůŝĐŽ͕ũƵƐƚĞ&ŝƐĐĂů e Administração Consensual Jessé Torres Pereira Junior ĞƐĞŵďĂƌŐĂĚŽƌĚŽd:Z:͘WƌŽĨĞƐƐŽƌĐŽŽƌĚĞŶĂĚŽƌĚŽƐ ĐƵƌƐŽƐ ĚĞ ƉſƐͲŐƌĂĚƵĂĕĆŽ Ğŵ ŝƌĞŝƚŽ ĚŵŝŶŝƐƚƌĂƟǀŽ ĚĂƐĐŽůĂĚĂDĂŐŝƐƚƌĂƚƵƌĂĞĚĂƐĐŽůĂĚĞĚŵŝŶŝƐƚƌĂĕĆŽ:ƵĚŝĐŝĄƌŝĂĚŽƐƚĂĚŽĚŽZŝŽĚĞ:ĂŶĞŝƌŽ͘WƌŽĨĞƐƐŽƌ ǀŝƐŝƚĂŶƚĞ ĚĂ ƐĐŽůĂ ĚĞ ŝƌĞŝƚŽͲZŝŽ͕ ĚĂ &ƵŶĚĂĕĆŽ 'ĞƚƷůŝŽsĂƌŐĂƐ͘

Thaís Boia Marçal ĂĐŚĂƌĞůĂĞŵŝƌĞŝƚŽƉĞůĂhZ:͘ƐƉĞĐŝĂůŝƐƚĂĞŵŝƌĞŝƚŽ WƷďůŝĐŽ ƉĞůĂ hŶŝǀĞƌƐŝĚĂĚĞ ĂŶĚŝĚŽ DĞŶĚĞƐ͘ WſƐͲŐƌĂĚƵĂĚĂƉĞůĂDZ:͘ĚǀŽŐĂĚĂ͘

RESUMO: K ĞƐƚĂĚŽ ƉſƐͲŵŽĚĞƌŶŽ ĐŽŵƉƌŽŵĞƚĞͲƐĞ Ă ĞĨĞƟǀĂƌ ŽƐ ĚŝƌĞŝƚŽƐ ĨƵŶĚĂŵĞŶƚĂŝƐ ƋƵĞ Ă ŽŶƐƟƚƵŝĕĆŽ ĂƐƐĞŐƵƌĂ ĂŽƐ ĐŝĚĂĚĆŽƐ͕ ƐĞŵ ĞdžĐůƵƐĆŽ͕ ĞŶƚƌĞĞůĞƐŽĚŝƌĞŝƚŽăďŽĂĂĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝĐĂ͘ŝŶƐƚƌƵŵĞŶƚŽĚĞĐŽŶĨŽƌŵĂĕĆŽĚĞƐƚĂ͕ŶŽĚŝƌĞŝƚŽƉƷďůŝĐŽĐŽŶƚĞŵƉŽƌąŶĞŽďƌĂƐŝůĞŝƌŽ͕Ă>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂů͕ĐƵũĂĞĚŝĕĆŽĐŽŵƉůĞƚĂϭϱĂŶŽƐĞĞŵĨĂĐĞĚĂƋƵĂůƐĞ ƉƌŽŵŽǀĞŵĂũƵƐƚĞƐĐŽŶĐŝůŝĂĚŽƌĞƐĚĂƐůĞŝƐŽƌĕĂŵĞŶƚĄƌŝĂƐĐŽŵĂƌĞĂůŝĚĂĚĞ ƐŽĐŝŽĞĐŽŶƀŵŝĐĂ Ğŵ ƉĞƌŵĂŶĞŶƚĞ ŵƵƚĂĕĆŽ͘ ũƵƐƚĞƐ ƋƵĞ ĚĞǀĞŵ ƌĞƐƵůƚĂƌ ĚŽĚŝĄůŽŐŽĞŶƚƌĞĂƐŝŶƐƟƚƵŝĕƁĞƐƌĞƉƌĞƐĞŶƚĂƟǀĂƐĚĂƐŽĐŝĞĚĂĚĞ͕ĚĞƐŽƌƚĞĂ ĐŽŶĚƵnjŝƌĂĞƐĐŽůŚĂƐƋƵĞƐĞƌĆŽƚĂŶƚŽŵĂŝƐĞĮĐŝĞŶƚĞƐƋƵĂŶƚŽƉĂƵƚĂĚĂƐŶĂ consensualidade. PALAVRAS-CHAVE͗KƌĕĂŵĞŶƚŽƉƷďůŝĐŽ͘ũƵƐƚĞĮƐĐĂů͘ĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝĐĂĚŝĂůſŐŝĐĂ͘>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂů͘ TITLE: WƵďůŝĐďƵĚŐĞƚ͕ĮƐĐĂůĂĚũƵƐƚŵĞŶƚĂŶĚƉƵďůŝĐĂĚŵŝŶŝƐƚƌĂƟŽŶĐŽŶƐĞŶsus. ABSTRACT͗dŚĞƉŽƐƚŵŽĚĞƌŶƐƚĂƚĞŝƐŐƵŝĚĞĚƚŽĂĐŚŝĞǀĞĨƵŶĚĂŵĞŶƚĂůƌŝŐŚƚƐ͕ ŝŶĐůƵĚŝŶŐƚŚĞƌŝŐŚƚĨŽƌĂŐŽŽĚƉƵďůŝĐĂĚŵŝŶŝƐƚƌĂƟŽŶ͘/ŶƐƵĐŚƉƵƌƉŽƐĞ͕ĂŶĚ ƚŽĞŶĂďůĞƌĞƐƉĞĐƚĨŽƌĮƐĐĂůƌĞƐƉŽŶƐŝďŝůŝƚLJůĂǁ͕ŝƚŝƐŝŵƉĞƌĂƟǀĞƚŽĐĂƌƌLJŽƵƚ ĮƐĐĂůĂĚũƵƐƚŵĞŶƚƐƚŚĂƚĂůůŽǁƚŚĞĂĚĞƋƵĂĐLJŽĨďƵĚŐĞƚůĂǁƐƚŽĐŽŶƚĞŵƉŽ-

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ƌĂŶĞŽƵƐŶŽƚƐƚĂďůĞƐŽĐŝŽĞĐŽŶŽŵŝĐĐŽŶƚĞdžƚƐ͘dŚĞƐĞĂĚũƵƐƚŵĞŶƚƐŽƵŐŚƚƚŽ ďĞ ďĂƐĞĚ ŽŶ ĚŝĂůŽŐƵĞ ĂŵŽŶŐ ŝŶƐƟƚƵƟŽŶƐ͕ ŝŶ ŽƌĚĞƌ ƚŽ ŝŵƉƌŽǀĞ ĞĸĐŝĞŶƚ ĐŚŽŝĐĞƐŐƌŽƵŶĚĞĚŽŶĐŽŶƐĞŶƐƵĂůŝƐŵ͘ KEYWORDS: WƵďůŝĐďƵĚŐĞƚ͘&ŝƐĐĂůĂĚũƵƐƚŵĞŶƚ͘ŝĂůŽŐŝĐƉƵďůŝĐĂĚŵŝŶŝƐƚƌĂƟŽŶ͘&ŝƐĐĂůƌĞƐƉŽŶƐŝďŝůŝƚLJůĂǁ͘ SUMÁRIO: ϭ͘/ŶƚƌŽĚƵĕĆŽ͘Ϯ͘KƌĕĂŵĞŶƚŽƉƷďůŝĐŽ͖Ϯ͘ϭ͘ŽŶĐĞŝƚŽ͘Ϯ͘Ϯ͘ĞƐƉĞƐĂƉƷďůŝĐĂ͗ŝŵƉůĞŵĞŶƚĂĕĆŽĚĞĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐ͘ϯ͘>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂů͘ϯ͘ϭ͘ŽŶĐƌĞƟnjĂĕĆŽĚŽĚŝƌĞŝƚŽĨƵŶĚĂŵĞŶƚĂůăďŽĂŐĞƐƚĆŽ ƉƷďůŝĐĂ͖ ϯ͘Ϯ͘ ũƵƐƚĞ ĮƐĐĂů ĐŽŵŽ ĨŽƌŵĂ ĚĞ ƉůĂŶĞũĂŵĞŶƚŽ Ğ ĚĞ ƌĞƐƉĞŝƚŽ ă ŐĞƐƚĆŽ ĐŽŶƐĞƋƵĞŶƚĞ͘ ϰ͘ ĚŵŝŶŝƐƚƌĂĕĆŽ ƉƷďůŝĐĂ ĚŝĂůſŐŝĐĂ͘ ϰ͘ϭ͘ ŽŶĐĞŝƚŽ͘ ϰ͘Ϯ͘KĐŽŵƉƌŽŵŝƐƐŽŝŶƚĞƌŐĞƌĂĐŝŽŶĂůĚŽĂũƵƐƚĞĮƐĐĂů͘ϱ͘^şŶƚĞƐĞĐŽŶĐůƵƐŝǀĂ͘ 1. INTRODUÇÃO džƐƵƌŐĞ͕ŶŽƐƷůƟŵŽƐƚƌŝŶƚĂĂŶŽƐ͕ŽĞƐƚĂĚŽƉſƐͲŵŽĚĞƌŶŽ͕ŐĞƌĞŶĐŝĂů͕ ŵĞĚŝĂĚŽƌĞŐĂƌĂŶƟĚŽƌ͘ƐƚĂĚŽũƵŶŐŝĚŽĂŽƌĞƐƉĞŝƚŽƉĞůĂĚŝŐŶŝĚĂĚĞĚĂƉĞƐsoa humana1͕ƚĂŶŐŝĚŽƉĞůĂĞĨĞƟǀĂĕĆŽĚŽƐĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐ2, entre os ƋƵĂŝƐŽĚŝƌĞŝƚŽăďŽĂĂĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝĐĂ3. No cenário da pós-modernidade, cumprem nodal importância a ĚŝƐĐƵƐƐĆŽ͕ĂĞůĂďŽƌĂĕĆŽĞŽĐƵŵƉƌŝŵĞŶƚŽĚĂƐůĞŝƐŽƌĕĂŵĞŶƚĄƌŝĂƐ͕ŶĂƋƵĂůŝĚĂĚĞĚĞŝŶƐƚƌƵŵĞŶƚŽĚĞƐƟŶĂĚŽĂǀŝĂďŝůŝnjĂƌŽĚĞƐĞŵƉĞŶŚŽĚĂƐĨƵŶĕƁĞƐ estatais. ϭŝŐŶŝĚĂĚĞĚĂƉĞƐƐŽĂŚƵŵĂŶĂ͕ƐĞŐƵŶĚŽ/ŶŐŽtŽůĨŐĂŶŐ^ĂƌůĞƚ͕ĠĂƋƵĂůŝĚĂĚĞŝŶƚƌşŶƐĞĐĂĞĚŝƐƟŶƟǀĂƌĞĐŽŶŚĞĐŝĚĂĞŵ ĐĂĚĂƐĞƌŚƵŵĂŶŽ͕ƋƵĞŽĨĂnjŵĞƌĞĐĞĚŽƌĚŽŵĞƐŵŽƌĞƐƉĞŝƚŽĞĐŽŶƐŝĚĞƌĂĕĆŽƉŽƌƉĂƌƚĞĚŽĞƐƚĂĚŽĞĚĂĐŽŵƵŶŝĚĂĚĞ͕ ŝŵƉůŝĐĂŶĚŽ͕ŶĞƐƚĞƐĞŶƟĚŽ͕ƵŵĐŽŵƉůĞdžŽĚĞĚŝƌĞŝƚŽƐĞĚĞǀĞƌĞƐĨƵŶĚĂŵĞŶƚĂŝƐƋƵĞƉƌŽƚĞũĂŵĂƉĞƐƐŽĂƚĂŶƚŽĐŽŶƚƌĂ ƚŽĚŽĞƋƵĂůƋƵĞƌĂƚŽĚĞĐƵŶŚŽĚĞŐƌĂĚĂŶƚĞĞĚĞƐƵŵĂŶŽ͕ĐŽŵŽǀĞŶŚĂŵĂůŚĞŐĂƌĂŶƟƌĂƐĐŽŶĚŝĕƁĞƐĞdžŝƐƚĞŶĐŝĂŝƐŵşŶŝŵĂƐƉĂƌĂƵŵĂǀŝĚĂƐĂƵĚĄǀĞů͘Ĩ͘^Z>d͕/ŶŐŽtŽůĨŐĂŶŐ͘Dignidade da Pessoa Humana e Direitos Fundamentais na ŽŶƐƟƚƵŝĕĆŽ&ĞĚĞƌĂůĚĞϭϵϴϴ͘ϱ͘Ě͘WŽƌƚŽůĞŐƌĞ͗>ŝǀƌĂƌŝĂĚŽĚǀŽŐĂĚŽ͕ϮϬϬϴ͕Ɖ͘ϲϮ͘ŶĂWĂƵůĂĚĞĂƌĐĞůůŽƐƌĞƐƐĂůƚĂ͕ ĂŝŶĚĂ͕ƋƵĞ͞ŽĞĨĞŝƚŽƉƌĞƚĞŶĚŝĚŽƉĞůĂĚŝŐŶŝĚĂĚĞĚĂƉĞƐƐŽĂŚƵŵĂŶĂĐŽŶƐŝƐƚĞ͕ĞŵƚĞƌŵŽƐŐĞƌĂŝƐ͕ĞŵƋƵĞĂƐƉĞƐƐŽĂƐ ƚĞŶŚĂŵƵŵĂǀŝĚĂĚŝŐŶĂ͘ŽŵŽĠĐŽƌƌŝƋƵĞŝƌŽĂĐŽŶƚĞĐĞƌĐŽŵŽƐƉƌŝŶĐşƉŝŽƐ͕ĞŵďŽƌĂĞƐƚĞĞĨĞŝƚŽƐĞũĂŝŶĚĞƚĞƌŵŝŶĂĚŽĂ ƉĂƌƟƌĚĞƵŵƉŽŶƚŽ;ǀĂƌŝĂŶĚŽĞŵĨƵŶĕĆŽĚĞŽƉŝŶŝƁĞƐƉŽůşƟĐĂƐ͕ĮůŽƐſĮĐĂƐ͕ƌĞůŝŐŝŽƐĂƐĞƚĐ͘Ϳ͕ŚĄƚĂŵďĠŵƵŵĐŽŶƚĞƷĚŽ ďĄƐŝĐŽ͕ƐĞŵŽƋƵĂůƐĞƉŽĚĞƌĄĂĮƌŵĂƌƋƵĞŽƉƌŝŶĐşƉŝŽĨŽŝǀŝŽůĂĚŽĞƋƵĞĂƐƐƵŵĞĐĂƌĄƚĞƌĚĞƌĞŐƌĂĞŶĆŽŵĂŝƐĚĞƉƌŝŶĐşƉŝŽ͘ƐƐĞŶƷĐůĞŽ͕ŶŽƚŽĐĂŶƚĞĂŽƐĞůĞŵĞŶƚŽƐŵĂƚĞƌŝĂŝƐĚĂĚŝŐŶŝĚĂĚĞ͕ĠĐŽŵƉŽƐƚŽƉĞůŽŵşŶŝŵŽĞdžŝƐƚĞŶĐŝĂů͕ƋƵĞĐŽŶƐŝƐƚĞĞŵƵŵĐŽŶũƵŶƚŽĚĞƉƌĞƐƚĂĕƁĞƐŵĂƚĞƌŝĂŝƐŵşŶŝŵĂƐ͕ƐĞŵĂƐƋƵĂŝƐƐĞƉŽĚĞƌĄĂĮƌŵĂƌƋƵĞŽŝŶĚŝǀşĚƵŽĞŶĐŽŶƚƌĂͲƐĞ ĞŵƐŝƚƵĂĕĆŽĚĞŝŶĚŝŐŶŝĚĂĚĞ͘͟Ĩ͘Z>>K^͕ŶĂWĂƵůĂĚĞ͘ĞĮĐĄĐŝĂ:ƵƌşĚŝĐĂĚŽƐWƌŝŶĐşƉŝŽƐŽŶƐƟƚƵĐŝŽŶĂŝƐʹŽ princípio da dignidade da pessoa humana. 3ª ed. Rio de Janeiro: Renovar, 2011, p. 368. ϮĞdžƉƌĞƐƐĆŽ͞ĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐ͟ĠĚĞƐĞŶǀŽůǀŝĚĂŶĂĐƵůƚƵƌĂũƵƐƉŽůşƟĐĂĂůĞŵĆ͕ƋƵĞĚĞŵŽŶƐƚƌĂĂŝŶƚĞŶĕĆŽĚĞĐŽŶĨĞƌŝƌĂƚĂůĐĂƚĞŐŽƌŝĂĚĞĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂĕĆŽƚƌĂŶƐĐĞŶĚĞŶƚĞ͘ĚŽƵƚƌŝŶĂĨƌĂŶĐĞƐĂĚĞŶŽŵŝŶĂƚĂŝƐĚŝƌĞŝƚŽƐĐŽŵŽůŝďĞƌĚĂĚĞƐƉƷďůŝĐĂƐ͕ŶĂďƵƐĐĂĚĞĞŶĂůƚĞĐĞƌŽĐĂƌĄƚĞƌůŝŵŝƚĂĚŽƌĚĂƉŽƚĞƐƚĂĚĞĞƐƚĂƚĂů͘ĚŽƵƚƌŝŶĂĂŶŐůŽͲƐĂdžƀŶŝĐĂƉƌĞĨĞƌĞĚŝƌĞŝƚŽƐ civis ;ĐŝǀŝůƌŝŐŚƚƐͿ͕ĐŽŵŽĮŵĚĞƌĞĨŽƌĕĂƌĂƐƵĂǀŝŶĐƵůĂĕĆŽĐŽŵĂƚĞŵĄƟĐĂĚĂĐŝĚĂĚĂŶŝĂĞĚĞƐĞƵƌĞĐŽŶŚĞĐŝŵĞŶƚŽŶŽ ąŵďŝƚŽĚĂĞƐĨĞƌĂƉƷďůŝĐĂ;civitasͿ͘Ĩ͗͘'Khs͕DĂƌĐŽƐDĂƐĞůŝ͘ΗKĚŝƌĞŝƚŽĂŽĨŽƌŶĞĐŝŵĞŶƚŽĞƐƚĂƚĂůĚĞŵĞĚŝĐĂŵĞŶƚŽƐΗ͘ In͗'Z/͕ŵĞƌƐŽŶ;ĐŽŽƌĚ͘Ϳ͘ĞĨĞƟǀŝĚĂĚĞĚŽƐĚŝƌĞŝƚŽƐƐŽĐŝĂŝƐ. Rio de Janeiro: Lumen Juris, 2004, p. 220. ϯWZ/Z:hE/KZ͕:ĞƐƐĠdŽƌƌĞƐ͘ΗWƌĞƐĞŶĕĂĚĂĚŵŝŶŝƐƚƌĂĕĆŽŽŶƐĞŶƐƵĂůŶŽŝƌĞŝƚŽWŽƐŝƟǀŽƌĂƐŝůĞŝƌŽΗ͘ In: FREITAS, ĂŶŝĞůĂĂŶĚĞŝƌĂĚĞ͖s>>͕sĂŶŝĐĞZĞŐŝŶĂ>şƌŝŽĚŽ;ŽŽƌĚƐ͘Ϳ͘ŝƌĞŝƚŽĚŵŝŶŝƐƚƌĂƟǀŽĞĞŵŽĐƌĂĐŝĂĐŽŶƀŵŝĐĂ. Belo Horizonte: Fórum, 2012, p. 293.

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^ŽďƌĞǀŝŶĚŽƌĞƚƌĂĕĆŽĞĐŽŶƀŵŝĐĂ͕ƌĞĐůĂŵĂͲƐĞĚĂŐĞƐƚĆŽĞƐƚĂƚĂůĂƉƌŽŵŽĕĆŽĚĞĂũƵƐƚĞƐĮƐĐĂŝƐ͕ĐŽŵŽĮŵĚĞǀŝĂďŝůŝnjĂƌŽŵĂŶĞũŽĚŽŽƌĕĂŵĞŶƚŽ ĚĞŵŽůĚĞĂĂƚĞŶĚĞƌăĐŽŶũƵŶƚƵƌĂ͕ƐĞŵĞdžƚƌĂƉŽůĂĕĆŽĚŽƐůŝŵŝƚĞƐĚĂ>ĞŝĚĞ Responsabilidade Fiscal (Lei Complementar nº 101/2000). KĚĞƐĂĮŽĚĞƐƐĞƐĂũƵƐƚĞƐĞƐƚĂƌĄĞŵŝĚĞŶƟĮĐĂƌĞƐĐŽůŚĂƐƋƵĞƐĂƟƐĨĂĕĂŵĂůſŐŝĐĂĚĂďŽĂŐŽǀĞƌŶĂŶĕĂ͕ŽƋƵĞĚĞŵĂŶĚĂĚŝĄůŽŐŽŝŶƐƟƚƵĐŝŽŶĂůĞŶƚƌĞŽƐƉŽĚĞƌĞƐĞdžĞĐƵƟǀŽĞůĞŐŝƐůĂƟǀŽĞŵďƵƐĐĂĚĞƐŽůƵĕƁĞƐƉĂƵƚĂĚĂƐƉĞůĂ ĐŽŶƐĞŶƐƵĂůŝĚĂĚĞ͕ĐƵũĂŽƌŝŐĞŵĞƐƚĂƌĄ͕ƉŽƌĠŵ͕ŶĂƐŽĐŝĞĚĂĚĞĞŶĆŽ͕ĂƉĞŶĂƐ͕ ŶĂŝŶƚĞƌƉƌĞƚĂĕĆŽƋƵĞĚĞůĂĨĂnjĞŵŽƐĂŐĞŶƚĞƐƉŽůşƟĐŽƐ͕ƐĞŐƵŶĚŽƐƵĂƐƉƌſƉƌŝĂƐĐŽŶǀĞŶŝġŶĐŝĂƐ͘ 2. ORÇAMENTO PÚBLICO 2.1. Conceito EŽƐ ĞƐƚĄŐŝŽƐ ĚŽ ĞƐƚĂĚŽ ůŝďĞƌĂů ;ŐĞŶĚĂƌŵĞ) e do estado do bem-estar (ǁĞůĨĂƌĞͿ͕ŽŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽƌĞůĂĐŝŽŶĂǀĂƌĞĐĞŝƚĂƐ4 e despesas, ou ƐĞũĂ͕ĞƐƟŵĂƟǀĂĚĂƐƉƌŝŵĞŝƌĂƐĞĮdžĂĕĆŽĚĂƐƐĞŐƵŶĚĂƐ5͕ĂĐĂĚĂĂŶŽ͕ĐŽŶƐƟƚƵŝŶĚŽŽŵĂƌĐŽĚĞůŝŵŝƚĂĚŽƌĚĂĂƟǀŝĚĂĚĞĮŶĂŶĐĞŝƌĂĚŽĞƐƚĂĚŽŶŽƉĞƌşŽĚŽ ĚĞƐƵĂƌĞƐƉĞĐƟǀĂǀŝŐġŶĐŝĂ6. ĐŽŶĐĞƉĕĆŽƉĞƌƐŝƐƚĞĐŽŵŽĐŽŶĐĞŝƚŽďĄƐŝĐŽ͕ŵĂƐĚĞǀĞƐĞƌĐŽĂĚƵŶĂĚĂĐŽŵĂŶŽĕĆŽĚĞƋƵĞƐĞƚƌĂƚĂĚĞŝŶƐƚƌƵŵĞŶƚŽƵƟůŝnjĂĚŽƉĞůŽŐŽǀĞƌŶŽ ƉĂƌĂ ĂƟŶŐŝƌ ŵĞƚĂƐ ƚƌĂĕĂĚĂƐ Ğŵ ƉůĂŶŽ ĚĞ ŐĞƐƚĆŽ7, inferido como instruŵĞŶƚŽĚĞĐŽŶƚƌŽůĞƉŽůşƟĐŽĚĂƐĂƟǀŝĚĂĚĞƐŐŽǀĞƌŶĂŵĞŶƚĂŝƐ8. Com o crescimento do tĞůĨĂƌĞ^ƚĂƚĞ͕ŶŽƉſƐͲŐƵĞƌƌĂĚŽƐĠĐƵůŽyy͕ ĂƉƌĞŽĐƵƉĂĕĆŽĞƐƚƌŝƚĂĐŽŵŽĞƋƵŝůşďƌŝŽĐŽŶƚĄďŝůĂŶƵĂůĚĂƐĐŽŶƚĂƐƉƷďůŝĐĂƐ ĚĄůƵŐĂƌĂĐŽŶƐŝĚĞƌĂĕƁĞƐŵĂŝƐĂŵƉůĂƐ9ĂƌĞƐƉĞŝƚŽĚĂĨƵŶĕĆŽƐŽĐŝĂůĚŽŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽ͘EĂƐĐĞŽĐŚĂŵĂĚŽ͞ŽƌĕĂŵĞŶƚŽͲƉƌŽŐƌĂŵĂ͕͟ƉŽƌŵĞŝŽĚŽ ƋƵĂůƐĞĞdžƉƌĞƐƐĂ͕ƐĞĂƉƌŽǀĂ͕ƐĞĞdžĞĐƵƚĂĞƐĞĂǀĂůŝĂŽŶşǀĞůĚĞĐƵŵƉƌŝŵĞŶƚŽ ϰWĂƌĂĚƵĂƌĚŽDĞŶĚŽŶĕĂ͞ƐŽĂƌĂnjŽĄǀĞůƋƵĞŽƐƚĂĚŽ͕ĞŵƉƌŝŶĐşƉŝŽ͕ƐſĂƌƌĞĐĂĚĞĐŽĂƟǀĂŵĞŶƚĞĂƋƵŝůŽƋƵĞĨŽƌŶĞĐĞƐƐĄƌŝŽ͟ͲΗůŐƵŶƐƉƌĞƐƐƵƉŽƐƚŽƐƉĂƌĂƵŵŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽĐŽŶĨŽƌŵĞĂŽŶƐƟƚƵŝĕĆŽΗ͘ In͗ZZK^K͕>ƵşƐZŽďĞƌƚŽ ;ŽƌŐ͘Ϳ͘ƌĞĐŽŶƐƚƌƵĕĆŽĚĞŵŽĐƌĄƟĐĂĚŽĚŝƌĞŝƚŽƉƷďůŝĐŽŶŽƌĂƐŝů͘>ŝǀƌŽŽŵĞŵŽƌĂƟǀŽĚŽƐϮϱĂŶŽƐĚĞŵĂŐŝƐƚĠƌŝŽĚŽ ƉƌŽĨĞƐƐŽƌ>ƵşƐZŽďĞƌƚŽĂƌƌŽƐŽ͘ZŝŽĚĞ:ĂŶĞŝƌŽ͗ZĞŶŽǀĂƌ͕ϮϬϬϳ͕Ɖ͘ϲϰϰ͘ ϱ'KE>s^͕,ĞƌŵĞƐ>ĂƌĂŶũĂ͘hŵĂǀŝƐĆŽĐƌşƟĐĂĚŽŽƌĕĂŵĞŶƚŽƉĂƌƟĐŝƉĂƟǀŽ. Rio de Janeiro: Lumen Juris, 2005, p. 40. ϲE^/DEdK͕ĂƌůŽƐsĂůĚĞƌĚŽ͘ΗKŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽŶĂſƟĐĂĚĞƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĮƐĐĂů͗ĂƵƚŽƌŝnjĂƟǀŽŽƵŝŵƉŽƐŝƟǀŽΗ͘Revista Ibero-americana de Direito Público, nº 6, 2001, p. 16. ϳ'KE>s^͕ŽƉ͘Đŝƚ., p. 34. 8/ďŝĚĞŵ, p. 41. ϵKZZ/EdK͕ĞůƐŽĚĞĂƌƌŽƐ͘ΗKƌĕĂŵĞŶƚŽWƷďůŝĐŽ͗ƵŵĂǀŝƐĆŽĂŶĂůşƟĐĂΗ͘ŝƐƉŽŶşǀĞůĞŵŚƩƉ͗ͬͬǁǁǁ͘ĞƐĂĨ͘ĨĂnjĞŶĚĂ͘ŐŽǀ͘ďƌͬĞƐĂĨƐŝƚĞͬƉƌĞŵŝŽƐͬƐŽĨͬƐŽĨͺϮϬϭϬͬŵŽŶŽŐƌĂĮĂƐͬƚĞŵĂͺϮͺϯйϮйͺŵŽŶŽŐƌĂĮĂͺĐĞůƐŽͺĚĞͺďĂƌƌŽƐ͘ƉĚĨ͘ Acesso em 28/09/2011, p. 12.

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ĚŽƉƌŽŐƌĂŵĂĚĞŐŽǀĞƌŶŽƉĂƌĂĐĂĚĂƉĞƌşŽĚŽŽƌĕĂŵĞŶƚĄƌŝŽ͕ůĞǀĂŶĚŽͲƐĞĞŵ ĐŽŶƚĂĂƐƉĞƌƐƉĞĐƟǀĂƐĚĞŵĠĚŝŽĞůŽŶŐŽƉƌĂnjŽƐ͕ĂĐŽŶƐƟƚƵŝƌƵŵŝŶƐƚƌƵŵĞŶƚŽĚĞƉůĂŶĞũĂŵĞŶƚŽ10. ůŝĚĂ 'ƌĂnjŝĂŶĞ WŝŶƚŽ11 ĚĄ Ƶŵ ƉĂƐƐŽ ĂĚŝĂŶƚĞ Ğ ƉŽŶĚĞƌĂ ƋƵĞ ͞ĨĂůĂƌ Ğŵ ĐŽŶƚƌŽůĞ ĚĂƐ ĐŽŶƚĂƐ ƉƷďůŝĐĂƐ Ġ ƚƌĂƚĂƌ ʹ ƉĞůĂ ŝŶƚĞƌĨĂĐĞ ĚĂ ƉƌĞǀŝƐĆŽ ŽƌĕĂŵĞŶƚĄƌŝĂĞĚĂĞĨĞƚŝǀĂĂůŽĐĂĕĆŽĚĞƌĞĐƵƌƐŽƐĨŝŶĂŶĐĞŝƌŽƐʹĚŽĐƵƐƚĞŝŽĚĞ ƉŽůşƚŝĐĂƐ ƉƷďůŝĐĂƐ͘͘͘ ĐƵŵƉƌĞ ŶĆŽ ƉĞƌĚĞƌ ĚĞ ǀŝƐƚĂ ƋƵĞ Ž ŽƌĕĂŵĞŶƚŽ Ġ͕ ĂůĠŵ ĚĞ ŝŶƐƚƌƵŵĞŶƚŽ ĚĞ ĐŽŶƚƌŽůĞ͕ ƵŵĂ ƉĞĕĂ ŝŵƉƌĞƐĐŝŶĚşǀĞů ĚĞ ƉůĂŶĞũĂŵĞŶƚŽ Ğ ĚĞĨŝŶŝĕĆŽĚĂƐƉƌŝŽƌŝĚĂĚĞƐĚŽƐƚĂĚŽ͘s polşƚŝĐĂƐƉƷďůŝĐĂƐŝŶƚĞŐƌĂŵŽŶƷĐůĞŽ ŶŽƌŵĂƚŝǀŽĚĞĨŝŶŝĚŽƌĚĂƐĂƚŝǀŝĚĂĚĞƐͲĨŝŵĚŽƐƚĂĚŽ͘^ĆŽ͕ĞŵƷůƚŝŵĂŝŶƐƚąŶĐŝĂ͕ Ă ƌĞƉƌĞƐĞŶƚĂĕĆŽ ʹ ŽƌŐĂŶŝnjĂĚĂ Ğŵ ĚŝƌĞƚƌŝnjĞƐ ŐĞƌĂŝƐ Ğ ĚĞŶƚƌŽ ĚĞ ƉƌŽũĞƚŽƐ Ğ ĂƚŝǀŝĚĂĚĞƐ ʹ ĚĂƐ ĨƵŶĕƁĞƐ ĐŽŶƐƚŝƚƵĐŝŽŶĂůŵĞŶƚĞ ĂƚƌŝďƵşĚĂƐ ă ĚŵŝŶŝƐƚƌĂĕĆŽ WƷďůŝĐĂ͘džĞŵƉůŽĚŝƐƐŽƐĆŽŽƐĚĞǀĞƌĞƐĚĞƐĞŐƵƌĂŶĕĂƉƷďůŝĐĂ͕ĚĞƐĂƷĚĞ͕ĚĞ ĞĚƵĐĂĕĆŽ͕ĚĞƉƌŽƚĞĕĆŽĂŽŵĞŝŽĂŵďŝĞŶƚĞ͕ĚĞƚƵƚĞůĂăĐƌŝĂŶĕĂĞĂŽĂĚŽůĞƐĐĞŶƚĞ͕ ĚĞŐĂƌĂŶƚŝĂĚĂĞƐƚĂďŝůŝĚĂĚĞĚĂŵŽĞĚĂĞĚĂƐƌĞůĂĕƁĞƐĞĐŽŶƀŵŝĐĂƐĞƚĐ͘ĞƌƚŽĠ que o Estado se desincumbe de tais deveres por meio de estruturados planos ĚĞĂĕĆŽŐŽǀĞƌŶĂŵĞŶƚĂů͕ĂŽƐƋƵĂŝƐƉŽĚĞŵŽƐŝŶĚŝǀŝĚƵĂůŵĞŶƚĞĐŚĂŵĂƌ͕ŐƌŽƐƐŽ ŵŽĚŽ͕ĚĞƉŽůşƚŝĐĂƉƷďůŝĐĂ͘ŵƐĞĐŽŶƐŝĚĞƌĂŶĚŽƋƵĞŽƌĞŐŝŵĞĚĞŽƌĕĂŵĞŶƚĂĕĆŽĂĚŽƚĂĚŽŶŽƌĂƐŝůĠŽĚĞŽƌĕĂŵĞŶƚŽͲƉƌŽŐƌĂŵĂ;ĚĞĂĐŽƌĚŽĐŽŵŽĂƌƚ͘ϮϮ͕ /s͕ĚĂ>ĞŝŶǑϰ͘ϯϮϬͬϭϵϲϰͿ͕ƚĞŵͲƐĞƋƵĞŽĐŽŶĐĞŝƚŽĚĞƉŽůşƟĐĂƉƷďůŝĐĂĞŶǀŽůǀĞ ŽĚĞƐĞŵƉĞŶŚŽĚĞƉƌŽŐƌĂŵĂƐĚĞƚƌĂďĂůŚŽŶĂƐŵĂŝƐĚŝǀĞƌƐĂƐĨƵŶĕƁĞƐƐŽďŝŶĐƵŵďġŶĐŝĂĚŽƐƚĂĚŽ;ĐŽŵŽƐĆŽĂĨƵŶĕĆŽĚĞĂĐĞƐƐŽăũƵƐƟĕĂ͕ĂůĞŐŝƐůĂƟǀĂ͕ ĂĚĞĞĚƵĐĂĕĆŽ͕ĂĚĞƐĂƷĚĞĞƚĐ͘Ϳ͘KƐƉƌŽŐƌĂŵĂƐĚĞƚƌĂďĂůŚŽ͕ƉŽƌƐĞƵƚƵƌŶŽ͕ ƉƌĞƐƐƵƉƁĞŵĂŝŶƚĞƌĂĕĆŽĚŝŶąŵŝĐĂĚĞŵĞŝŽƐĚĞƋƵĞŽƐƚĂĚŽĚŝƐƉƁĞ;ŶŽƋƵĞ ƐĞŝŶĐůƵĞŵƉĞƐƐŽĂů͕ďĞŶƐ͕ǀĞƌďĂƐ͕ƉƌĞƌƌŽŐĂƟǀĂƐĞƉƌŽĐĞƐƐŽƐͿƉĂƌĂŽĐƵŵƉƌŝŵĞŶƚŽĚĞĚĞƚĞƌŵŝŶĂĚĂƐĮŶĂůŝĚĂĚĞƐƉƷďůŝĐĂƐ͘EĆŽƐĞƚƌĂƚĂĂƉĞŶĂƐĚĞƉůĂŶĞũĂƌ ĂĂĕĆŽĞƐƚĂƚĂů͕ŵĂƐĚĞĂƐƐĞŐƵƌĂƌĂƐƵĂĐŽŶƐĞĐƵĕĆŽ͕ĚĞŶƚƌŽĚĂƐŵĞƚĂƐİƐŝĐĂƐĞ ĮŶĂŶĐĞŝƌĂƐŝŶƐĐƌŝƚĂƐŶĂůĞŝĚĞŽƌĕĂŵĞŶƚŽ͘͟ K ŽƌĕĂŵĞŶƚŽͲƉƌŽŐƌĂŵĂ͕ ĐŽŵŽ ŝŶƐƚƌƵŵĞŶƚŽ ĚĞ ƉůĂŶĞũĂŵĞŶƚŽ12, ƉĞƌŵŝƚĞŝĚĞŶƟĮĐĂƌŽƌŽůĚĞƉƌŽũĞƚŽƐĞĂƟǀŝĚĂĚĞƐƋƵĞŽŐŽǀĞƌŶŽƉƌĞƚĞŶĚĞ ƌĞĂůŝnjĂƌĞ͕ĞŵĂůŐƵŶƐĐĂƐŽƐ͕ŝĚĞŶƟĮĐĂƌŽƐŽďũĞƚŽƐ͕ĂƐŵĞƚĂƐĞŽƐƌĞƐƵůƚĂĚŽƐ ϭϬ'/KDKE/͕:ĂŵĞƐ͘Orçamento Público͘ϭϯǐĚŝĕĆŽ͘^ĆŽWĂƵůŽ͗ƚůĂƐ͕ϮϬϬϱ͕Ɖ͘ϯϯ͘ ϭϭW/EdK͕ůŝĚĂ'ƌĂnjŝĂŶĞ͘Financiamento de Direitos Fundamentais. Belo Horizonte: O Lutador, 2010, p. 83-84. ϭϮKƉůĂŶĞũĂŵĞŶƚŽĚĞǀĞƐĞƌĐŽŵƉƌĞĞŶĚŝĚŽĐŽŵŽƵŵĂĂŐůŽŵĞƌĂĕĆŽĚĞŵƷůƟƉůĂƐĂƟǀŝĚĂĚĞƐ͕ŝŶĐůƵŝŶĚŽĂŶĄůŝƐĞƐƐŽĐŝŽĞĐŽŶƀŵŝĐĂƐ͕ĚĞĮŶŝĕĆŽĚĞŵĞƚĂƐ͕ĂƉƌĞƐĞŶƚĂĕĆŽĚĞƉƌĞŵŝƐƐĂƐ͕ĞƐƚƵĚŽƐ͕ƐĞůĞĕĆŽĞĞƐĐŽůŚĂĮŶĂůĚĞĐƵƌƐŽƐĚĞĂĕĆŽ͕ ŽƌĕĂŵĞŶƚŽ͕ƉƌŽŐƌĂŵĂĕĆŽĚĞƚƌĂďĂůŚŽƐ͕ŝŶƐƟƚƵŝĕĆŽĚĞŶŽƌŵĂƐĞŵĠƚŽĚŽƐ͕ŵĞĚŝĚĂƐĚŽƐƌĞƐƵůƚĂĚŽƐ͕ĞŵƋƵĂŶƟĚĂĚĞ ĞƋƵĂůŝĚĂĚĞĞƌĞǀŝƐĆŽĐŽŶơŶƵĂĚŽƐƉůĂŶŽƐ͘Ĩ͘E^/DEdK͕:ŽĆŽůĐŝĚĞƐĚŽ͘ΗKƉĂƉĞůĚŽŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽŶŽ ƉƌŽĐĞƐƐŽĚĞƉůĂŶĞũĂŵĞŶƚŽĚĂĂĕĆŽƉŽůşƟĐĂ͘ŶĞƌŐŝĂ͕ĞŶƚƌŽƉŝĂĞŝŶĨŽƌŵĂĕĆŽ͕ĨĂƚŽƌĞƐĂĐŽŶƐŝĚĞƌĂƌ͘ΗRevista da ESG, ǀŽůƵŵĞ/y͕ŶǑϮϱ͕ĂŶŽϭϵϵϯ͕Ɖ͘Ϯϰ͘

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esperados13͕ŐĞƌĂŶĚŽŝŶŇƵġŶĐŝĂĚŝƌĞƚĂŶĂĞĐŽŶŽŵŝĂĚŽƉĂşƐŶĂŵĞĚŝĚĂĞŵ ƋƵĞƚƌĂĚƵnjĂĞdžĞĐƵĕĆŽĚĞƉůĂŶŽƐĞƉƌŽũĞƚŽƐǀŽůƚĂĚŽƐƉĂƌĂŽĚĞƐĞŶǀŽůǀŝmento14 da comunidade15. WƌŽŐƌĂŵĂĠŽŝŶƐƚƌƵŵĞŶƚŽĚĞŽƌŐĂŶŝnjĂĕĆŽĚĂĂĕĆŽŐŽǀĞƌŶĂŵĞŶƚĂů͕ ĚĂşŽŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽƉĂƐƐĂƌĂŝŶƐƚƌƵŵĞŶƚŽĚĞƉƌŽŐƌĂŵĂĕĆŽĚĂĂĕĆŽ ŐŽǀĞƌŶĂŵĞŶƚĂů16 ĂŽ ĂƌƟĐƵůĂƌ Ƶŵ ĐŽŶũƵŶƚŽ ĚĞ ĂĕƁĞƐ ƉĂƌĂ ĐƵŵƉƌŝƌ ŽďũĞƟǀŽƐ ƉƌĞĚĞƚĞƌŵŝŶĂĚŽƐ͕ ŵĞŶƐƵƌĂĚŽƐ ƉŽƌ ŝŶĚŝĐĂĚŽƌĞƐ ĞƐƚĂďĞůĞĐŝĚŽƐ Ğŵ ƉůĂŶŽ ƉůƵƌŝĂŶƵĂů ĐŽŵƉƌŽŵĞƟĚŽ ĐŽŵ Ž ĂƚĞŶĚŝŵĞŶƚŽ Ă ŶĞĐĞƐƐŝĚĂĚĞƐ ŽƵ demandas da sociedade. ƐƐŝŵ͕ŽĚĞƐĂĮŽĂƚƵĂůĚĂƐŶĂĕƁĞƐƐŽďĞƌĂŶĂƐĠŽĚĂƉĞƌƐĞĐƵĕĆŽŵĂŝƐ ĞĮĐĂnjĚĞĚŽŵĂƌŽƐŐĂƐƚŽƐƉƷďůŝĐŽƐ͕ƌĞĚŝƌĞĐŝŽŶĂŶĚŽͲŽƐăĞdžĞĐƵĕĆŽĚĂƐƉŽůşƟĐĂƐƉƷďůŝĐĂƐůĞŐŝƟŵĂĚĂƐŶŽƚĞdžƚŽĚĂƐŽŶƐƟƚƵŝĕƁĞƐĞĚĞůĞŝƐĂĞůĂƐĐŽŵplementares17. 2.2. Despesa pública: implementação de direitos fundamentais ĚĞƐƉĞƐĂƉƷďůŝĐĂĠŽŵĞĐĂŶŝƐŵŽƉĞůŽƋƵĂůŽƐƚĂĚŽ͕ĂůĠŵĚĞƐƵƐƚĞŶƚĂƌƐƵĂƉƌſƉƌŝĂĞƐƚƌƵƚƵƌĂĚĞĨƵŶĐŝŽŶĂŵĞŶƚŽ͕ĐƵŵƉƌĞĮŶĂůŝĚĂĚĞƐĞĂƟŶŐĞŽďũĞƟǀŽƐ͘ŽƉŽŶƚŽĚĞǀŝƐƚĂĨŽƌŵĂů͕ĂƐĚĞƐƉĞƐĂƐƉƷďůŝĐĂƐĚĞǀĞƌĆŽĞƐƚĂƌ ƉƌĞǀŝƐƚĂƐŶŽŽƌĕĂŵĞŶƚŽ͕ŶŽƐƚĞƌŵŽƐĐŽŶƐƟƚƵĐŝŽŶĂŝƐĞůĞŐĂŝƐ͕ĚĞǀĞŶĚŽŽ ƐĞƵĐŽŶƚĞƷĚŽǀŝŶĐƵůĂƌͲƐĞ͕ũƵƌŝĚŝĐĂŵĞŶƚĞ͕ăƐƉƌŝŽƌŝĚĂĚĞƐĞůĞŝƚĂƐƉĞůŽĐŽŶƐƟƚƵŝŶƚĞŽƌŝŐŝŶĄƌŝŽ18. ĐŝĚĂĚĂŶŝĂĮƐĐĂůĂďƌĂŶŐĞ͕ĞŵƐĞƵƐĞŶƟĚŽĂŵƉůŽ͕ĂůĠŵĚĂƉƌŽďůĞŵĄƟĐĂĚĂƌĞĐĞŝƚĂ͕ŽƐĂƐƉĞĐƚŽƐŵĂŝƐůĂƌŐŽƐĚĂĐŝĚĂĚĂŶŝĂĮŶĂŶĐĞŝƌĂ͕ƋƵĞ͕ ǀĞƌƚĞŶƚĞĚĂĚĞƐƉĞƐĂƉƷďůŝĐĂ͕ĞŶǀŽůǀĞĂƐƉƌĞƐƚĂĕƁĞƐƉŽƐŝƟǀĂƐĚĞƉƌŽƚĞĕĆŽ ĂŽƐĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐĞĂŽƐĚŝƌĞŝƚŽƐƐŽĐŝĂŝƐ͕ƐĞŐƵŶĚŽĂƐĞƐĐŽůŚĂƐŽƌĕĂŵĞŶƚĄƌŝĂƐ19. ϭϯE^/DEdK͕ĂƌůŽƐsĂůĚĞƌĚŽ͕ŽƉ͘Đŝƚ., p. 12. ϭϰŽŝŶĐŽƌƉŽƌĂƌŽƐŝƐƚĞŵĂĚĞƉůĂŶĞũĂŵĞŶƚŽ͕ŽŽƌĕĂŵĞŶƚŽĚĞǀĞĚĞĮŶŝƌĂƉŽůşƟĐĂĞĐŽŶƀŵŝĐĂ͕ĞŶĆŽŽĐŽŶƚƌĄƌŝŽ͘Ĩ͘ ^'͕ ĠƐĂƌ͘ KƌĕĂŵĞŶƚŽ Ğ ĞƐĞŶǀŽůǀŝŵĞŶƚŽ ʹ ZĞĐƵƌƐŽ ƉƷďůŝĐŽ Ğ ĚŝŐŶŝĚĂĚĞ ŚƵŵĂŶĂ͗ Ž ĚĞƐĂĮŽ ĚĂƐ ƉŽůşƟĐĂƐ ĚĞƐĞŶǀŽůǀŝŵĞŶƟƐƚĂƐ͘ São Paulo: Millennium Editora, 2006, p. 264. ϭϱ'KE>s^͕ŽƉ͘Đŝƚ͘, p. 41. ϭϲ^/>s͕'ƵŝůŚĞƌŵĞŵŽƌŝŵĂŵƉŽƐĚĂ͖dsZ^͕ŶĚƌĠZĂŵŽƐ͘ΗdžƚĞŶƐĆŽĚĂĂĕĆŽƉŽƉƵůĂƌĞŶƋƵĂŶƚŽĚŝƌĞŝƚŽƉŽůşƟĐŽĚĞďĞƌĕŽĐŽŶƐƟƚƵĐŝŽŶĂů ĞůĞŶĐĂĚŽŶŽơƚƵůŽ ĚŽƐĚŝƌĞŝƚŽƐĞŐĂƌĂŶƟĂƐĨƵŶĚĂŵĞŶƚĂŝƐĚĞŶƚƌŽĚĞƵŵƐŝƐƚĞŵĂĚĞ ĚĞŵŽĐƌĂĐŝĂƉĂƌƟĐŝƉĂƟǀĂΗ͘ĂĚĞƌŶŽƐĚĞŝƌĞŝƚŽŽŶƐƟƚƵĐŝŽŶĂůĞŝġŶĐŝĂWŽůşƟĐĂ͘/ŶƐƟƚƵƚŽƌĂƐŝůĞŝƌŽĚĞŝƌĞŝƚŽŽŶƐƟƚƵĐŝŽŶĂů͕ŶǑϯ͕ϭϵϵϱ͕ZŝŽĚĞ:ĂŶĞŝƌŽ͕Ɖ͘ϭϭϵͲϭϮϬ͘ ϭϳĚŽƚĂͲƐĞŽĐŽŶĐĞŝƚŽĚĞƉŽůşƟĐĂƐƉƷďůŝĐĂƐƉƌŽƉŽƐƚŽƉŽƌDĂƌŝĂWĂƵůĂĂůůĂƌŝƵĐĐŝ͕ĚĞŵŽĚŽĂĞŶƚĞŶĚġͲůĂƐĐŽŵŽ ͞ƉƌŽŐƌĂŵĂƐĚĞĂĕĆŽŐŽǀĞƌŶĂŵĞŶƚĂůƋƵĞǀŝƐĂŵĂĐŽŽƌĚĞŶĂƌŽƐŵĞŝŽƐăĚŝƐƉŽƐŝĕĆŽĚŽƐƚĂĚŽĞăƐĂƟǀŝĚĂĚĞƐƉƌŝǀĂĚĂƐ͕ ƉĂƌĂƌĞĂůŝnjĂĕĆŽĚĞŽďũĞƟǀŽƐƐŽĐŝĂůŵĞŶƚĞĞƉŽůŝƟĐĂŵĞŶƚĞƌĞůĞǀĂŶƚĞƐ͘͟Ĩ͘h/͕DĂƌŝĂWĂƵůĂĂůůĂƌŝ͘Direito adminisƚƌĂƟǀŽĞƉŽůşƟĐĂƐƉƷďůŝĐĂƐ͘ São Paulo: Saraiva, 2006, p. 241. ϭϴDEKE͕ŽƉ͘Đŝƚ., p. 647. 19 /ďŝĚĞŵ, p. 646.

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ĞĨĞƟǀĂĕĆŽĚŽƐĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐƐŽĐŝĂŝƐƉƌĞƐƐƵƉƁĞĂĚĞĮŶŝĕĆŽ͕ƉĞůŽƐƉŽĚĞƌĞƐdžĞĐƵƟǀŽĞ>ĞŐŝƐůĂƟǀŽ͕ĚŽƐŝŶƐƚƌƵŵĞŶƚŽƐĚĞĚĞůŝďĞƌĂĕĆŽ ƐŽďƌĞ ǀĞƌďĂƐ ŶĞĐĞƐƐĄƌŝĂƐ Ğ ƐƵĮĐŝĞŶƚĞƐ ƉĂƌĂ Ă ĐŽŶƐĞĐƵĕĆŽ ĚĂƐ ƉŽůşƟĐĂƐƉƷďůŝĐĂƐ20. A escassez de recursos em face de necessidades complexas e de ŐƌĂŶĚĞƉŽƌƚĞƌĞĐůĂŵĂĞĮĐŝġŶĐŝĂŶĂĂǀĂůŝĂĕĆŽĚĂƚŽƌŵĞŶƚŽƐĂĐŽŶĐŝůŝĂĕĆŽ ĞŶƚƌĞƌĞƐƵůƚĂĚŽƐĂĂůĐĂŶĕĂƌĞƌĞĐƵƌƐŽƐĮŶŝƚŽƐ͕ƌĞůĂĕĆŽŝŶƐƟŐĂŶƚĞĚĂƐĐŚĂŵĂĚĂƐ͞ĞƐĐŽůŚĂƐƚƌĄŐŝĐĂƐ͟ĐŽŵƋƵĞƐĞĚĞĨƌŽŶƚĂŵŽƐƉŽĚĞƌĞƐƉƷďůŝĐŽƐ͕ŝŶĐůƵƐŝǀĞŽ:ƵĚŝĐŝĄƌŝŽ͕ƋƵĂŶĚŽĐŚĂŵĂĚŽƐĂĞƐƚĂďĞůĞĐĞƌƉƌŝŽƌŝĚĂĚĞƐ͕ĚĞĮŶŝƌ ĚĞǀĞƌĞƐũƵƌşĚŝĐŽƐ͕ĐŽŶĮŐƵƌĂƌŝŶĂĚŝŵƉůĞŵĞŶƚŽƐĞŽƌĚĞŶĂƌŝŶǀĞƐƟŵĞŶƚŽƐ͘ ŵ ŽƵƚƌĂƐ ƉĂůĂǀƌĂƐ͕ ƚƌĂƚĂͲƐĞ ĚĞ ƌĞƉƌĞƐĞŶƚĂƌ ĂƐ ƌĞĂůŝnjĂĕƁĞƐ Ğŵ şŶĚŝĐĞƐ Ğ ŝŶĚŝĐĂĚŽƌĞƐ͕ ƉĂƌĂ ƉŽƐƐŝďŝůŝƚĂƌ ĐŽŵƉĂƌĂĕĆŽ ĐŽŵ ƉĂƌąŵĞƚƌŽƐ ƚĠĐŶŝĐŽƐ ĚĞ ĚĞƐĞŵƉĞŶŚŽĞĐŽŵƉĂĚƌƁĞƐũĄĂůĐĂŶĕĂĚŽƐĂŶƚĞƌŝŽƌŵĞŶƚĞ21. ŽŵĂĂǀĂůŝĂĕĆŽĚĂĞĮĐŝġŶĐŝĂĚŽĂƚŽĂƉĞƌĨĞŝĕŽĂĚŽŽƵĚĂƉŽůşƟĐĂƉƷďůŝĐĂŝŵƉůĞŵĞŶƚĂĚĂ͕ƉƌŽĐƵƌĂͲƐĞĂŶĂůŝƐĂƌŽŐƌĂƵĐŽŵƋƵĞŽƐŽďũĞƟǀŽƐĞĂƐ ĮŶĂůŝĚĂĚĞƐĚŽŐŽǀĞƌŶŽ;ĞĚĞƐƵĂƐƵŶŝĚĂĚĞƐͿĨŽƌĂŵĂůĐĂŶĕĂĚŽƐ͘dƌĂƚĂͲƐĞ͕ ĞŶƚĆŽ͕ĚĞŵĞĚŝƌŽƉƌŽŐƌĞƐƐŽĂůĐĂŶĕĂĚŽ͕ƐĞĠƋƵĞŽĨŽŝ͕ĚĞŶƚƌŽĚĂƉƌŽŐƌĂŵĂĕĆŽŐŽǀĞƌŶĂŵĞŶƚĂů22. dĂůĞĮĐŝġŶĐŝĂĚĞǀĞƐĞƌĞŶƚĞŶĚŝĚĂĚĞĨŽƌŵĂĂŵƉůĂ͕23 a orientar toda Ğ ƋƵĂůƋƵĞƌ ĂƚƵĂĕĆŽ ĚĂ ƉƷďůŝĐĂ ĂĚŵŝŶŝƐƚƌĂĕĆŽ͕ ŶĆŽ ƐĞ ůŝŵŝƚĂŶĚŽ ă ƐƵĂ ĨƵŶĕĆŽĂĚŵŝŶŝƐƚƌĂƚŝǀĂ͘

3. LEI DE RESPONSABILIDADE FISCAL KĂƌƚ͘ϭϲϱ͕ΑϵǑ͕ĚĂŽŶƐƟƚƵŝĕĆŽƌĞŵĞƚĞăůĞŝĐŽŵƉůĞŵĞŶƚĂƌĂŵĂƚĠƌŝĂǀĞƌƐĂĚĂŶŽƐŝŶĐŝƐŽƐ/Ğ//͗͞ĚŝƐƉŽƌƐŽďƌĞŽĞdžĞƌĐşĐŝŽĮŶĂŶĐĞŝƌŽ͕ĂǀŝŐġŶĐŝĂ͕ŽƐƉƌĂnjŽƐ͕ĂĞůĂďŽƌĂĕĆŽĞĂŽƌŐĂŶŝnjĂĕĆŽĚŽƉůĂŶŽƉůƵƌŝĂŶƵĂů͕ĚĂůĞŝĚĞ ĚŝƌĞƚƌŝnjĞƐŽƌĕĂŵĞŶƚĄƌŝĂƐĞĚĂůĞŝŽƌĕĂŵĞŶƚĄƌŝĂĂŶƵĂů͟Ğ͞ĞƐƚĂďĞůĞĐĞƌŶŽƌŵĂƐĚĞŐĞƐƚĆŽĮŶĂŶĐĞŝƌĂĞƉĂƚƌŝŵŽŶŝĂůĚĂĂĚŵŝŶŝƐƚƌĂĕĆŽĚŝƌĞƚĂĞŝŶĚŝƌĞƚĂ͕ ďĞŵĐŽŵŽĐŽŶĚŝĕƁĞƐƉĂƌĂĂŝŶƐƟƚƵŝĕĆŽĞŽĨƵŶĐŝŽŶĂŵĞŶƚŽĚĞĨƵŶĚŽƐ͘͟ Eis a raiz da Lei Complementar nº 101. Houve demora dos poderes 20 MACHADO, Clara Cardoso. ŝƌĞŝƚŽƐ&ƵŶĚĂŵĞŶƚĂŝƐ^ŽĐŝĂŝƐ͕ĐƵƐƚŽƐĞĞƐĐŽůŚĂƐŽƌĕĂŵĞŶƚĄƌŝĂƐ: em busca de parâŵĞƚƌŽƐĐŽŶƐƟƚƵĐŝŽŶĂŝƐ͘ŝƐƉŽŶşǀĞůĞŵŚƩƉ͗ͬͬǁǁǁ͘ŽĂď͘ŽƌŐ͘ďƌͬĞŶĂͬƉĚĨͬůĂƌĂĂƌĚŽƐŽDĂĐŚĂĚŽͺŝƌĞŝƚŽƐ&ƵŶĚĂŵĞŶtaisSociais.pdf. Acessado em 25/05/2015. Ϯϭ'/KDKE/͕:ĂŵĞƐ͘KƉ͘Đŝƚ., p. 309. 22/ďŝĚĞŵ, p. 310. Ϯϯ>/EK͕WĂƵůŽ͘͞ZĞƐĞƌǀĂĚŽƉŽƐƐşǀĞů͕ĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐĞƚƌŝďƵƚĂĕĆŽ͘͟In͗^Z>d͕/ŶŐŽtŽůĨŐĂŶŐ͖d/DD͕ >ƵĐŝĂŶŽĞŶĞƫ;ŽƌŐƐ͘Ϳ͘Direitos fundamentais: orçamento e “reserva do possível͘͟Ϯ͘Ě͘WŽƌƚŽůĞŐƌĞ͗>ŝǀƌĂƌŝĂĚŽ ĚǀŽŐĂĚŽ͕ϮϬϭϬ͕Ɖ͘ϭϳϵ͘

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>ĞŐŝƐůĂƟǀŽĞdžĞĐƵƟǀŽŶĂĞůĂďŽƌĂĕĆŽĚŽƉƌŽũĞƚŽƋƵĞĐƵŵƉƌŝƌŝĂŽ ƋƵĞĂ ŽŶƐƟƚƵŝĕĆŽĚĞϴϴƉƌŽŵĞƟĂ͕ĂŝŶĚĂƋƵĞĂďƌĞǀŝĂĚŽƉŽƌĨŽƌĕĂ͕ĐŽŵŽŶŽƚſƌŝŽ͕ĚĞƉƌĞƐƐĆŽŝŶƚĞƌŶĂĐŝŽŶĂůƉĂƌĂƋƵĞĞƐƚĂĚŽƐĞŵĚŝĮĐƵůĚĂĚĞƐŶŽĞƋƵŝůşďƌŝŽĞŶƚƌĞƌĞĐĞŝƚĂĞĚĞƐƉĞƐĂĚĞƐĞƵƐŽƌĕĂŵĞŶƚŽƐŶĂĐŝŽŶĂŝƐƐĞĂũƵƐƚĂƐƐĞŵ ă ƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞ ĮƐĐĂů͕ ƉƌŽƉŽƐƚĂ ƋƵĞ ĐŝƌĐƵůĂǀĂ ŶŽ ĐĞŶĄƌŝŽ ĮŶĂŶĐĞŝƌŽ ŝŶƚĞƌŶĂĐŝŽŶĂůĚĞƐĚĞŽŝŶşĐŝŽĚĂĚĠĐĂĚĂĚĞϭϵϵϬ͕ƚĂŶƚŽƋƵĞĂEŽǀĂĞůąŶĚŝĂŝŶĂƵŐƵƌŽƵŽĐŝĐůŽĂŽĂƉƌŽǀĂƌĂƐƵĂůĞŝĚĞƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĮƐĐĂůĞŵ 199424͘KŵŽĚĞůŽŶĞŽnjĞůĂŶĚġƐĨŽŝŝŶƐƟƚƵşĚŽƉŽƌŝŶĐĞŶƟǀŽĚĂKĞŝŵƉŽƌƚĂĚŽƉĞůŽƌĂƐŝůĞŵƐƵĂƐůŝŶŚĂƐŐĞƌĂŝƐ25. ^ĞŐƵŶĚŽ:ŽƐĠDĂƵƌşĐŝŽŽŶƟ26, a Lei de Responsabilidade Fiscal foi ƵŵŵĂƌĐŽƉĂƌĂŽŝƌĞŝƚŽ&ŝŶĂŶĐĞŝƌŽ͕ƉŽŝƐƌĞŐƵůĂŵĞŶƚŽƵŽĂƌƟŐŽϭϲϯĚĂ Zͬϴϴ͕ƋƵĞĞdžŝŐĞůĞŝĐŽŵƉůĞŵĞŶƚĂƌƉĂƌĂĞƐƚĂďĞůĞĐĞƌŶŽƌŵĂƐŐĞƌĂŝƐĚĞĮŶĂŶĕĂƐƉƷďůŝĐĂƐ͘͞ĚŝǀŝƐŽƌĚĞĄŐƵĂƐ͟ĞŶƚƌĞŽƉĞƌşŽĚŽƋƵĞĂĂŶƚĞĐĞĚĞƵ͕ ŵĂƌĐĂĚŽ ƉŽƌ ĨŽƌƚĞ ŝŶŇĂĕĆŽ Ğ ĚĞƐĐŽŶƚƌŽůĞ ĚĞ ĐŽŶƚĂƐ ƉƷďůŝĐĂƐ͕ Ğ Ž ƋƵĞ Ă ƐƵĐĞĚĞƵ͕ƋƵĂŶĚŽĞƐƐĞƐƉƌŽďůĞŵĂƐĨŽƌĂŵƐƵďŵĞƟĚŽƐĂĐŽŶƚƌŽůĞ͘ WĂƌĂ/ǀĞƐ'ĂŶĚƌĂDĂƌƟŶƐ͕Ă>ĞŝŽŵƉůĞŵĞŶƚĂƌŶǑϭϬϭͬϮϬϬϬƌĞƉƌĞƐĞŶƚĂŽŵĂŝƐĂǀĂŶĕĂĚŽŝŶƐƚƌƵŵĞŶƚŽůĞŐŝƐůĂƟǀŽĚĂŚŝƐƚſƌŝĂďƌĂƐŝůĞŝƌĂƉĂƌĂ ĐŽŶƚƌŽůĞĚŽƐŽƌĕĂŵĞŶƚŽƐ27. ϯ͘ϭ͘ŽŶĐƌĞƟnjĂĕĆŽĚŽĚŝƌĞŝƚŽĨƵŶĚĂŵĞŶƚĂůăďŽĂŐĞƐƚĆŽƉƷďůŝĐĂ  ŐĞƐƚĆŽ ƉƷďůŝĐĂ ƚƌĂŶƐĨŽƌŵĂͲƐĞ ĂŽ ůŽŶŐŽ ĚŽƐ ƷůƟŵŽƐ ĂŶŽƐ͘ ĞǀĞ ƉĂƐƐĂƌĂƉĂƵƚĂƌͲƐĞƉĞůŽĞĨĞƟǀŽĂƚĞŶĚŝŵĞŶƚŽăƐĚĞŵĂŶĚĂƐĚĂƐŽĐŝĞĚĂĚĞ͕ ĞŵƉĞƌĨĞŝƚĂĐŽŶƐŽŶąŶĐŝĂĐŽŵĂƐƉƌĞŵŝƐƐĂƐĚĂŽŶƐƟƚƵŝĕĆŽĚĂZĞƉƷďůŝĐĂ28. ĂşĂĞdžŝŐġŶĐŝĂĚĞƉĂƌĂĚŝŐŵĂƐŵĂŝƐŐĞƌĞŶĐŝĂŝƐĞƚƌĂŶƐƉĂƌĞŶƚĞƐ͘29^ƵƌŐĞĂ ƉƌŽƉŽƐƚĂĚĞŐŽǀĞƌŶĂŶĕĂƉƷďůŝĐĂ͕ŶĂƋƵĂůĂƐŽĐŝĞĚĂĚĞƉŽƐƐĂƚĞƌĐŽŶŚĞĐŝŵĞŶƚŽĞĐŽďƌĂƌĂƐĚĞĮŶŝĕƁĞƐĚĂƐĚĞƐƉĞƐĂƐŐŽǀĞƌŶĂŵĞŶƚĂŝƐ͕ĂƐƐĞŐƵƌĂŶĚŽͲ ϮϰWZ/Z:hE/KZ͕:ĞƐƐĠdŽƌƌĞƐ͘ΗƐƉĞĐƚŽƐĐŽŶƐƟƚƵĐŝŽŶĂŝƐĚĂ>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂů͘ΗZĞǀŝƐƚĂĚĂDZ:͕ v. 4, n. 15, 2001, p. 63. ϮϱdKZZ^͕ZŝĐĂƌĚŽ>ŽďŽ͘ΗůŐƵŶƐƉƌŽďůĞŵĂƐĞĐŽŶƀŵŝĐŽƐĞƉŽůşƟĐŽƐĚĂ>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂůΗ͘In͗ZK,͕sĂůdir de Oliveira (Coord.). Aspectos relevantes da Lei de Responsabilidade Fiscal.^ĆŽWĂƵůŽ͗ŝĂůĠƟĐĂ͕ϮϬϬϭ͕Ɖ͘ϮϴϭͲϮϴϯ͘ ϮϲKEd/͕:ŽƐĠDĂƵƌşĐŝŽ͘Η/ƌƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĮƐĐĂůĂŝŶĚĂƉĞƌƐŝƐƚĞ͕ϭϱĂŶŽƐĂƉſƐĂƉƵďůŝĐĂĕĆŽĚĂůĞŝΗ͘Revista Consultor Jurídico͕ϳĚĞĂďƌŝůĚĞϮϬϭϱ͘ŝƐƉŽŶşǀĞůĞŵŚƩƉ͗ͬͬǁǁǁ͘ĐŽŶũƵƌ͘ĐŽŵ͘ďƌͬϮϬϭϱͲĂďƌͲϬϳͬĐŽŶƚĂƐͲǀŝƐƚĂͲŝƌƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞͲĮƐĐĂůͲƉĞƌƐŝƐƚĞͲϭϱͲĂŶŽƐͲƉƵďůŝĐĂĐĂŽͲůĞŝ͘Acesso em 10/6/2015. ϮϳDZd/E^͕/ǀĞƐ'ĂŶĚƌĂ͘ΗKƐĨƵŶĚĂŵĞŶƚŽƐĐŽŶƐƟƚƵĐŝŽŶĂŝƐĚĂ>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂůŶ͘ϭϬϭͬϮϬϬϬ͘Η In: ROCHA, sĂůĚŝƌĚĞKůŝǀĞŝƌĂ;ŽŽƌĚ͘Ϳ͘Aspectos relevantes da Lei de Responsabilidade Fiscal. ^ĆŽWĂƵůŽ͗ŝĂůĠƟĐĂ͕ϮϬϬϭ͕Ɖ͘ϭϲϱ͘ ϮϴDZ'K͕'ƵŝůŚĞƌŵĞƵĞŶŽĚĞ͘Η'ŽǀĞƌŶĂŶĕĂƌĞƉƵďůŝĐĂŶĂĞŽƌĕĂŵĞŶƚŽ͗ĂƐĮŶĂŶĕĂƐƉƷďůŝĐĂƐĂƐĞƌǀŝĕŽĚĂƐŽĐŝĞĚĂĚĞΗ͘KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 783. Ϯϵ^>KD^KD^s͕ DŽĂĐŝƌ DĂƌƋƵĞƐ ĚĂ͘ Η ůſŐŝĐĂ ĚŽ ƉůĂŶĞũĂŵĞŶƚŽ ƉƷďůŝĐŽ ă ůƵnj ĚĂ >Ğŝ ĚĞ ZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ &ŝƐĐĂůΗ͘ In: KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 764. ϯϲEĂƐƉĂůĂǀƌĂƐĚĞKƐǀĂůĚŽDĂůĚŽŶĂĚŽ^ĂŶĐŚĞƐ͕ƉůĂŶĞũĂŵĞŶƚŽĞƐƚƌĂƚĠŐŝĐŽƐŝŐŶŝĮĐĂ͞ĂƋƵŝůŽƋƵĞĠƌĞůĂƟǀŽăĞƐƚƌĂƚĠŐŝĂ͕ŽƵƐĞũĂ͕ăĐƌŝĂĕĆŽĚĞĐŽŶĚŝĕƁĞƐĨĂǀŽƌĄǀĞŝƐƉĂƌĂƌĞĂůŝnjĂĕĆŽĚŽƐŐƌĂŶĚĞƐŽďũĞƟǀŽƐĚĂŝŶƐƟƚƵŝĕĆŽ͘͟Ĩ͘^E,^͕ Oswaldo Maldonado. ŝĐŝŽŶĄƌŝŽĚĞŽƌĕĂŵĞŶƚŽ͕ƉůĂŶĞũĂŵĞŶƚŽĞĄƌĞĂƐĂĮŶƐ͘ƌĂƐşůŝĂ͗WƌŝƐŵĂ͕ϭϵϵϳ͕Ɖ͘ϭϵϬ͘ ϯϳ^ŝŐŶŝĮĐĂŽ͞ƉƌŽĐĞƐƐŽĚĞĚĞƚĂůŚĂŵĞŶƚŽĚĂƐĂĕƁĞƐĞĚŽƐŵĞŝŽƐŶĞĐĞƐƐĄƌŝŽƐƉĂƌĂĂŝŵƉůĞŵĞŶƚĂĕĆŽĚĂƐĂĕƁĞƐƋƵĞ ůĞǀĞŵĂŽĂƟŶŐŝŵĞŶƚŽĚĂƐŵĞƚĂƐĂƚƌŝďƵşĚĂƐăƐƵŶŝĚĂĚĞƐĨƵŶĐŝŽŶĂŝƐĚĞƵŵſƌŐĆŽŽƵŝŶƐƟƚƵŝĕĆŽ͕ĚĞŶƚƌŽĚĞƵŵƉƌĂnjŽ ĚĞƚĞƌŵŝŶĂĚŽ͘͟Ĩ͘^E,^͕ŽƉ͘Đŝƚ., p. 190. ϯϴdƌĂĚƵnjͲƐĞŶĂ͞ŵŽĚĂůŝĚĂĚĞĚĞƉůĂŶĞũĂŵĞŶƚŽǀŽůƚĂĚĂƉĂƌĂĂƐƐĞŐƵƌĂƌĂǀŝĂďŝůŝnjĂĕĆŽĚŽƐŽďũĞƟǀŽƐĞŵĞƚĂƐĚŽƐƉůĂŶŽƐĂ ůŽŶŐŽƉƌĂnjŽĞƉĂƌĂĂŽƟŵŝnjĂĕĆŽĚŽĞŵƉƌĞŐŽĚĞƌĞĐƵƌƐŽƐŶƵŵƉĞƌşŽĚŽĚĞƚĞƌŵŝŶĂĚŽĚĞƚĞŵƉŽ͘͟Ĩ͘^E,^͕ŽƉ͘Đŝƚ͕͘ p. 190. ϯϵdĂůƌĞĂůŝĚĂĚĞŶĆŽƉŽĚĞƐĞƌŝŵƉƵƚĂĚĂƚĆŽƐŽŵĞŶƚĞĂŽƌĂƐŝů͕ĐŽŶƐƟƚƵŝŶĚŽƚĞŶĚġŶĐŝĂŝŶƚĞƌŶĂĐŝŽŶĂů͕ĐŽŶĨŽƌŵĞƐĞƉŽĚĞ ĚĞƉƌĞĞŶĚĞƌĚĂůĞŝƚƵƌĂĚŽƐĞŐƵŝŶƚĞƉĞŶƐĂŵĞŶƚŽĚĞLJŐŵƵŶƚĂƵŵĂŶ͗͞sŝǀĞŵŽƐĂĐƌĠĚŝƚŽ͗ŶĞŶŚƵŵĂŐĞƌĂĕĆŽƉĂƐƐĂĚĂ ĨŽŝƚĆŽĞŶĚŝǀŝĚĂĚĂƋƵĂŶƚŽĂŶŽƐƐĂʹŝŶĚŝǀŝĚƵĂůĞĐŽůĞƟǀĂŵĞŶƚĞ;ĂƚĂƌĞĨĂĚŽƐŽƌĕĂŵĞŶƚŽƐƉƷďůŝĐŽƐĞƌĂŽĞƋƵŝůşďƌŝŽĞŶƚƌĞ ƌĞĐĞŝƚĂĞĚĞƐƉĞƐĂ͖ŚŽũĞĞŵĚŝĂ͕ŽƐ͚ďŽŶƐŽƌĕĂŵĞŶƚŽƐ͛ƐĆŽŽƐƋƵĞŵĂŶƚġŵŽĞdžĐĞƐƐŽĚĞĚĞƐƉĞƐĂƐĞŵƌĞůĂĕĆŽĂƌĞĐĞŝƚĂƐ ŶŽŶşǀĞůĚŽĂŶŽĂŶƚĞƌŝŽƌ͘͟Ĩ͘hDE͕ŝŐŵƵŶƚ͘Medo líquido͘ZŝŽĚĞ:ĂŶĞŝƌŽ͗:ŽƌŐĞĂŚĂƌĚŝƚŽƌ͕ϮϬϬϴ͕Ɖ͘ϭϲ͘ ϰϬEĆŽƐĞĚĞƐĐŽŶŚĞĐĞĂŝŶĐŝĚġŶĐŝĂĚĞŽƵƚƌŽƐĨĂƚŽƌĞƐ͕ƚĂŝƐĐŽŵŽĐƌŝƐĞƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐ͕ũƵƌŽƐĚŽƐĞŵƉƌĠƐƟŵŽƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐ͕ĐŽƌƌƵƉĕĆŽ͕ĚĞƐǀŝŽƐ͕ĞŶƚƌĞŽƵƚƌŽƐ͘ ϰϭ&ĂnjͲƐĞŵĞŶĕĆŽĂŽŝƚĞŵĚĞƐƚĞĞƐƚƵĚŽĚĞĚŝĐĂĚŽĂŽĂƵŵĞŶƚŽĚĂƐĨƵŶĕƁĞƐĞƐƚĂƚĂŝƐ͘ ϰϮDKZ/Z͕ŐŽŶŽĐŬŵĂŶŶ͘ΗKƉƌŝŶĐşƉŝŽĚĂƚƌĂŶƐƉĂƌġŶĐŝĂĞĂƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĮƐĐĂů͘ΗIn͗ZK,͕sĂůĚŝƌĚĞKůŝǀĞŝra (Coord.). Aspectos relevantes da Lei de Responsabilidade Fiscal.^ĆŽWĂƵůŽ͗ŝĂůĠƟĐĂ͕ϮϬϬϭ͕Ɖ͘ϭϯϳ͘

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͞ƐŽĐŝĞĚĂĚĞďĞŵŽƌĚĞŶĂĚĂ͘͟ƐƚĂƐĞŵŽƐƚƌĂĐŽŵƉĂƚşǀĞůĐŽŵŽƐŽďũĞƚŝǀŽƐ ƌĞƉƵďůŝĐĂŶŽƐ͕ĞŵĞƐƉĞĐŝĂůĂƐŽůŝĚĂƌŝĞĚĂĚĞ͕ŶŽƐƚĞƌŵŽƐĚŽĂƌƚŝŐŽϯǑ͕/͕ĚĂ Zͬϴϴ͕ƋƵĞƉƌĞǀġĂĐŽŶƐƚƌƵĕĆŽĚĞƵŵĂƐŽĐŝĞĚĂĚĞůŝǀƌĞ͕ũƵƐƚĂĞƐŽůŝĚĄƌŝĂ47. KƉůĂŶĞũĂŵĞŶƚŽĨŽŝŝŶƚƌŽĚƵnjŝĚŽŶĂůĞŐŝƐůĂĕĆŽďƌĂƐŝůĞŝƌĂ͕ŝŶŝĐŝĂůŵĞŶƚĞ͕ĐŽŵĂ>ĞŝŶǑϰ͘ϯϮϬͬϭϵϲϰ͕ƋƵĞŝŶƐƚƌƵŵĞŶƚĂůŝnjŽƵŽƐĚĞŶŽŵŝŶĂĚŽƐŽƌĕĂŵĞŶƚŽƐͲƉƌŽŐƌĂŵĂ48ĚĂĂĚŵŝŶŝƐƚƌĂĕĆŽ49. EĂ ƉƌĞƐĞŶƚĞ ƋƵĂĚƌĂ͕ ĚŝĂŶƚĞ ĚŽ ĐĞŶĄƌŝŽ ĂĚŵŝƟĚŽ ƉĞůŽ ŐŽǀĞƌŶŽ ďƌĂƐŝůĞŝƌŽ͕ ŵŽƐƚƌĂͲƐĞ ŝŵƉĞƌŝŽƐĂ Ă ŶĞĐĞƐƐŝĚĂĚĞ ĚĞ Ƶŵ ĂũƵƐƚĞ ĮƐĐĂů͘ ŽŶƚƵĚŽ͕ŚĄƋƵĞƐĞĚĞƐƚĂĐĂƌ͕ŶĂƐƉĂůĂǀƌĂƐĚĞ:ŽƐĠDĂƌĐŽƐŽŵŝŶŐƵĞƐ50, que ĂŶĞĐĞƐƐŝĚĂĚĞĚĞĂĚĞƋƵĂĕĆŽĚĞƉƌŝŽƌŝĚĂĚĞƐĐŽŶƐŽĂŶƚĞŽƐǀĂůŽƌĞƐĐŽŶƐƟƚƵĐŝŽŶĂŝƐ ĚĞǀĞ ŝŶĚƵnjŝƌ͕ ƚĂŵďĠŵ͕ Ž ƉůĂŶĞũĂŵĞŶƚŽ ĚĞ ŝŶǀĞƐƟŵĞŶƚŽƐ ŝŶĚƵƚŽƌĞƐ ĚŽ ĚĞƐĞŶǀŽůǀŝŵĞŶƚŽ ƐŽĐŝŽĞĐŽŶƀŵŝĐŽ ĚĂ ƉŽƉƵůĂĕĆŽ͕ Ă ĞŶƐĞũĂƌ͗ ŵĂŝƐŐĞƌĂĕĆŽĞƌĞĐŝƌĐƵůĂĕĆŽĚĞďĞŶƐĞƐĞƌǀŝĕŽƐ͖ŽƟŵŝnjĂĕĆŽĚĂĞƐƚƌƵƚƵƌĂ ĞĐƵƐƚĞŝŽĚĂĂĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝĐĂƉĂƌĂƐĞƌǀŝƌ͖ĞĨŝĐŝĞŶƚĞŐĞƐƚĆŽĚŽŐĂƐƚŽ ƉƷďůŝĐŽ͕ƋƵĞĚĞǀĞƐĞƌĞƋƵŝƚĂƚŝǀŽƉĂƌĂƐĞƌƉƌŽĨşĐƵŽ͖ĐŽŶƐĞƋƵĞŶƚĞƌĞĚƵĕĆŽ ĞƌĞĚŝƐƚƌŝďƵŝĕĆŽĚĂĐĂƌŐĂƚƌŝďƵƚĄƌŝĂ͕ƋƵĞŶĆŽƉŽĚĞďĞŝƌĂƌŽĐŽŶĮƐĐŽĞƐĞ ƌĞĂůŝŵĞŶƚĂƌĚĂƌĞŐƌĞƐƐŝǀŝĚĂĚĞĮƐĐĂů͘ KƉůĂŶĞũĂŵĞŶƚŽĚĞǀĞĂƉƌĞƐĞŶƚĂƌͲƐĞĐŽŵŽŽƉƌŝŵĞŝƌŽƉĂƐƐŽĚŽĐŝĐůŽ ĚĂŐĞƐƚĆŽ͕ĞŵƐƵĂĂĐĞƉĕĆŽƚĠĐŶŝĐŽͲĂĚŵŝŶŝƐƚƌĂƟǀĂĚĞŐĞƌŝƌŵĞŝŽƐƉĂƌĂĂ ĐŽŶƐĞĐƵĕĆŽĚĞƌĞƐƵůƚĂĚŽƐĚŽŝŶƚĞƌĞƐƐĞĚĂŽƌŐĂŶŝnjĂĕĆŽ͕ƐĞũĂĞƐƚĂƵŵĂƐŽciedade empresarial privada (movida pelo lucro que a mantenha) ou uma ĞŶƟĚĂĚĞ ƉƷďůŝĐĂ ;ŝŵƉƵůƐŝŽŶĂĚĂ ƉĞůŽ ŝŶƚĞƌĞƐƐĞ ƉƷďůŝĐŽ ƋƵĞ ůŚĞ ĐƵŵƉƌĞ ĂƚĞŶĚĞƌͿ͘ >ĂŶĕĂŶĚŽ ŽůŚĂƌ ƉƌŽƐƉĞĐƟǀŽ ƐŽďƌĞ Ž ĐŽŶĐĞŝƚŽ͕ WĞƚĞƌ ƌƵĐŬĞƌ51 ĚĞƐĐŽƌƟŶĂǀĂƋƵĞ͗ ͞K ĐĞŶƚƌŽ ĚĞ ƵŵĂ ƐŽĐŝĞĚĂĚĞ͕ ĞĐŽŶŽŵŝĂ Ğ ĐŽŵƵŶŝĚĂĚĞ ŵŽĚĞƌŶĂƐŶĆŽ ĠĂ ƚĞĐŶŽůŽŐŝĂ͕ ŶĞŵĂ ŝŶĨŽƌŵĂĕĆŽ͕ƚĂŵƉŽƵĐŽĂ ƉƌŽĚƵƟǀŝĚĂĚĞ͘ĂŝŶƐƟƚƵŝĕĆŽŐĞƌĞŶĐŝĂĚĂĐŽŵŽſƌŐĆŽĚĂƐŽĐŝĞĚĂĚĞƉĂƌĂƉƌŽĚƵnjŝƌƌĞƐƵůƚĂĚŽƐ͘ĂŐĞƌġŶĐŝĂĠĂĨĞƌƌĂŵĞŶƚĂ ĞƐƉĞĐşĮĐĂ͕ĂĨƵŶĕĆŽĞƐƉĞĐşĮĐĂ͕ŽŝŶƐƚƌƵŵĞŶƚŽĞƐƉĞĐşĮĐŽƉĂƌĂ ϰϳDK͕DĂƌĐŽŶƚƀŶŝŽ&ĞƌƌĞŝƌĂ͘ΗƌĞĐŽŶƐƚƌƵĕĆŽƌĞƉƵďůŝĐĂŶĂĚŽŽƌĕĂŵĞŶƚŽ͗ƵŵĂĂŶĄůŝƐĞĐƌşƟĐŽͲĚĞůŝďĞƌĂƟǀĂ ĚĂƐŝŶƐƟƚƵŝĕƁĞƐĚĞŵŽĐƌĄƟĐĂƐŶŽƉƌŽĐĞƐƐŽŽƌĕĂŵĞŶƚĄƌŝŽΗ͘dĞƐĞĂƉƌĞƐĞŶƚĂĚĂĂŽWƌŽŐƌĂŵĂĚĞWſƐͲ'ƌĂĚƵĂĕĆŽĚĂ&ĂĐƵůĚĂĚĞĚĞŝƌĞŝƚŽĚĂhŶŝǀĞƌƐŝĚĂĚĞĚŽƐƚĂĚŽĚŽZŝŽĚĞ:ĂŶĞŝƌŽ͕ƐŽďŽƌŝĞŶƚĂĕĆŽĚŽƉƌŽĨĞƐƐŽƌƌ͘ZŝĐĂƌĚŽ>ŽďŽdŽƌƌĞƐ͕ ĐŽŵŽƌĞƋƵŝƐŝƚŽƉĂƌĐŝĂůƉĂƌĂŽďƚĞŶĕĆŽĚŽơƚƵůŽĚĞŽƵƚŽƌĞŵŝƌĞŝƚŽWƷďůŝĐŽ͘ZŝŽĚĞ:ĂŶĞŝƌŽ͕ϮϬϬϳ͕Ɖ͘ϱϲͲϱϳ͘ ϰϴĐĞƌĐĂĚŽƚĞŵĂ͞ŽƌĕĂŵĞŶƚŽͲƉƌŽŐƌĂŵĂ͕͟ĐŽŶĮƌĂͲƐĞŽŝƚĞŵϭ͘ϭĚĞƐƚĞĞƐƚƵĚŽ͘ ϰϵ/^͕&ƌĂŶĐŝƐĐŽDĂƵƌŽ͘ΗsŝƐĆŽŐůŽďĂůĚĂ>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂůΗ͘ Revista da EMERJ, v. 5, ano 17, 2002, p. 112. ϱϬKD/E'h^͕:ŽƐĠDĂƌĐŽƐ͘ΗũƵƐƚĞĮƐĐĂůĚĞǀĞƐĞĂĚĞƋƵĂƌăƐƉƌŝŽƌŝĚĂĚĞƐƉƌĞǀŝƐƚĂƐŶĂŽŶƐƟƚƵŝĕĆŽΗ͘Revista Consultor Jurídico, 20 de maio de 2015. ϱϭZhĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂůʹŽƌĞƐŐĂƚĞĚŽƉůĂŶĞũĂŵĞŶƚŽŐŽǀĞƌŶĂŵĞŶƚĂůΗ͘ In͗ZK,͕sĂůĚŝƌĚĞKůŝveira (Coord.). Aspectos relevantes da Lei de Responsabilidade Fiscal.^ĆŽWĂƵůŽ͗ŝĂůĠƟĐĂ͕ϮϬϬϭ͕Ɖ͘Ϯϳ͘ ϱϯ>D/͕ĂƌůŽƐKƚĄǀŝŽ&ĞƌƌĞŝƌĂĚĞ͘ΗKƉůĂŶĞũĂŵĞŶƚŽĮŶĂŶĐĞŝƌŽƌĞƐƉŽŶƐĄǀĞů͗ďŽĂŐŽǀĞƌŶĂŶĕĂĞĚĞƐĞŶǀŽůǀŝŵĞŶƚŽ ŶŽĞƐƚĂĚŽĐŽŶƚĞŵƉŽƌąŶĞŽΗ͘ In͗KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 597. ϱϰ/^͕DĂƌŝĂdĞƌĞnjĂ&ŽŶƐĞĐĂ͘ΗZĞĨŽƌŵĂĂĚŵŝŶŝƐƚƌĂƟǀĂďƌĂƐŝůĞŝƌĂƐŽďƌĞŽŝŵƉĂĐƚŽĚĂŐůŽďĂůŝnjĂĕĆŽ͗ƵŵĂ;ƌĞͿĐŽŶƐƚƌƵĕĆŽĚĂĚŝƐƟŶĕĆŽĞŶƚƌĞŽƉƷďůŝĐŽĞŽƉƌŝǀĂĚŽŶŽąŵďŝƚŽĚĂƌĞĨŽƌŵĂĂĚŵŝŶŝƐƚƌĂƟǀĂŐĞƌĞŶĐŝĂůΗIn:d>>^͕sĞƌĂĚĂ ^ŝůǀĂ͖,EZz͕ƟĞŶŶĞ;KƌŐƐ͘Ϳ͘^ĞƌǀŝĕŽƐhƌďĂŶŽƐ͕ŝĚĂĚĞĞŝĚĂĚĂŶŝĂ. Rio de Janeiro: Lumen Juris, 2005, p. 282. ϱϱWŽƌŝŵƉĞƌĂƟǀŝĚĂĚĞĞŶƚĞŶĚĞͲƐĞ͞ƋƵĞŽƐĂƚŽƐĂĚŵŝŶŝƐƚƌĂƟǀŽƐƐĆŽĐŽŐĞŶƚĞƐ͕ŽďƌŝŐĂŶĚŽĂƚŽĚŽƐƋƵĂŶƚŽƐƐĞĞŶĐŽŶƚƌĞŵĞŵƐĞƵĐşƌĐƵůŽĚĞŝŶĐŝĚġŶĐŝĂ͘͟Ĩ͘Zs>,K&/>,K͕:ŽƐĠĚŽƐ^ĂŶƚŽƐ͘DĂŶƵĂůĚĞŝƌĞŝƚŽĚŵŝŶŝƐƚƌĂƟǀŽ. 20. ed. Rio de Janeiro: Lumen Juris, 2008, p. 116. ϱϲWZ/Z:hE/KZ͕:ĞƐƐĠdŽƌƌĞƐĞKdd/͕DĂƌŝŶġƐZĞƐƚŽůĂƫ͘Convênios e outros instrumentos de “Administração ŽŶƐĞŶƐƵĂů͟ŶĂŐĞƐƚĆŽƉƷďůŝĐĂĚŽƐĠĐƵůŽyy/͗ƌĞƐƚƌŝĕƁĞƐĞŵĂŶŽĞůĞŝƚŽƌĂů. 3ª ed. Belo Horizonte: Forum, 2015, p. Ϯϱϵ͘ EĞƐƐĞ ƐĞŶƟĚŽ͕ ĐŽŶĮƌĂͲƐĞ ĂŝŶĚĂ͗ WZ/Z :hE/KZ͕ :ĞƐƐĠ dŽƌƌĞƐ͘ ΗWƌĞƐĞŶĕĂ ĚĂ ĚŵŝŶŝƐƚƌĂĕĆŽ ŽŶƐĞŶƐƵĂů ŶŽ ŝƌĞŝƚŽWŽƐŝƟǀŽƌĂƐŝůĞŝƌŽΗ͘In͗&Z/d^͕ĂŶŝĞůĂĂŶĚĞŝƌĂĚĞ͖s>>͕sĂŶŝĐĞZĞŐŝŶĂ>şƌŝŽĚŽ;ŽŽƌĚƐ͘Ϳ͘Direito AdmiŶŝƐƚƌĂƟǀŽĞĞŵŽĐƌĂĐŝĂĐŽŶƀŵŝĐĂ. Belo Horizonte: Forum, 2012, p. 293-317.

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 ĚĞŵŽĐƌĂĐŝĂ ŝŵƉůŝĐĂ͕ ĂůĠŵ ĚĂ ĂƚƌŝďƵŝĕĆŽ ĚŽ ƉŽĚĞƌ ĚĞĐŝƐſƌŝŽ ăƐ ŵĂŝŽƌŝĂƐ͕ĂŝŶƐƚĂƵƌĂĕĆŽĚĞƵŵĐŽŶƚĞdžƚŽĚĞĚŝĄůŽŐŽ͕ĚĞƌĞƐƉĞŝƚŽƉĞůĂƉŽƐŝĕĆŽĚŽŽƵƚƌŽĞĚĞŐĂƌĂŶƟĂĚŽƐĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐ57, sem exclusão. WŽƌ ŝƐƚŽ ƋƵĞ Ă ĂĚŵŝŶŝƐƚƌĂĕĆŽ ƉƷďůŝĐĂ ĚŝĂůſŐŝĐĂ ĐŽŶƚƌĂƐƚĂ ĐŽŵ Ă ĂĚŵŝŶŝƐƚƌĂĕĆŽ ƉƷďůŝĐĂ ŵŽŶŽůſŐŝĐĂ͕ ƌĞĨƌĂƚĄƌŝĂ ă ŝŶƐƚŝƚƵŝĕĆŽ Ğ ĂŽ desenvolvimento de procedimentos comunicacionais com a sociedade. ƉŽƐƐşǀĞůŝĚĞŶƚŝĨŝĐĂƌŶŽƐŵŽĚĞůŽƐĚŝĂůſŐŝĐŽƐŽƉƌŝŶĐşƉŝŽĚĂƐĞƉĂƌĂĕĆŽ ĚĞ ƉŽĚĞƌĞƐ ĐŽŵ Ž ƐŝƐƚĞŵĂ ĚĞ ĨƌĞŝŽƐ Ğ ĐŽŶƚƌĂƉĞƐŽƐ͕ ƋƵĞ͕ ͞ĞŵďŽƌĂ ƐĞũĂ relativamente recente na Europa Continental, não é propriamente novo ŶŽƐƐƚĂĚŽƐhŶŝĚŽƐ͘͟ƚƵĂůŵĞŶƚĞ͕ǀĞŵƐĞǀĞƌŝĨŝĐĂŶĚŽĂŐůŽďĂůŝnjĂĕĆŽĚŽ modelo concebido pelos ĨŽƵŶĚŝŶŐ ĨĂƚŚĞƌƐ͕ Ğŵ ƋƵĞ ŶĞŶŚƵŵ ĚŽƐ ͞ƉŽĚĞƌĞƐ͟ĂƐƐƵŵĞĂĨƵŶĕĆŽĚĞĞdžĐůƵƐŝǀŽƉƌŽĚƵƚŽƌĚĞŶŽƌŵĂƐũƵƌşĚŝĐĂƐĞĚĞƉŽůşƟĐĂƐƉƷďůŝĐĂƐͲƉŽůŝĐĞͲŵĂŬĞƌ͖ĂŶƚĞƐŽƐ͞ƉŽĚĞƌĞƐ͟ĐŽŶƐƟƚƵĞŵĨſƌƵŶƐƉŽůşƟĐŽƐƐƵƉĞƌƉŽƐƚŽƐĞĚŝǀĞƌƐĂŵĞŶƚĞƌĞƉƌĞƐĞŶƚĂƟǀŽƐ͕ĐƵũĂŝŶƚĞƌĂĕĆŽĞĚŝƐƉƵƚĂ ƉĞůĂĞƐĐŽůŚĂĚĂŶŽƌŵĂƋƵĞƌĞŐƵůĂƌĄĚĞƚĞƌŵŝŶĂĚĂƐŝƚƵĂĕĆŽƚĞŶĚĞĂƉƌŽĚƵnjŝƌƵŵƉƌŽĐĞƐƐŽĚĞůŝďĞƌĂƟǀŽŵĂŝƐƋƵĂůŝĮĐĂĚŽĚŽƋƵĞĂŵşƟĐĂĂƐƐŽĐŝĂĕĆŽ ĚĞƵŵĚĞƉĂƌƚĂŵĞŶƚŽĞƐƚĂƚĂůăǀŽŶƚĂĚĞĐŽŶƐƟƚƵŝŶƚĞĚŽƉŽǀŽ58. EŽ ƵŶŝǀĞƌƐŽ ĚŽƵƚƌŝŶĄƌŝŽ ĂŶŐůŽͲƐĂdžĆŽ͕ ŚĄ ŐƌĂŶĚĞ ŶƷŵĞƌŽ ĚĞ ĞƐƚƵĚŽƐƐĂůŝĞŶƚĂŶĚŽĂƐǀĂŶƚĂŐĞŶƐĚŽƐŵŽĚĞůŽƐƚĞſƌŝĐŽƐƋƵĞǀĂůŽƌŝnjĂŵĚŝĄůŽŐŽƐĞŶƚƌĞſƌŐĆŽƐĞŝŶƐƟƚƵŝĕƁĞƐ͕ĐŽŵŽƐĞƉŽĚĞĚĞƉƌĞĞŶĚĞƌĚĂƐƉĞƐƋƵŝƐĂƐ ĚĞ>ĂƵƌĞŶĐĞ'͘^ĂŐĞƌ59͕ŚƌŝƐƟŶĞĂƚĞƵƉ60, Mark Tushnet61, Mark C. Miller e Jeb Barnes62͘ dĂů ƚĞŶĚġŶĐŝĂ Ġ ĂĐŽŵƉĂŶŚĂĚĂ ƉĞůĂ ĚŽƵƚƌŝŶĂ ĐĂŶĂĚĞŶƐĞ ;WĞƚĞƌt͘,ŽŐŐĞůůŝƐŽŶ͘ƵƐŚĞůů63). Janet Hiebert64ƐƵŐĞƌĞƵŵĂĐŽŵƉƌĞĞŶƐĆŽĚĂƚĞŽƌŝĂĚŝĂůſŐŝĐĂƐĞŐƵŶĚŽĂƋƵĂůĚĞǀĞŽĐŽƌƌĞƌŝŶƚĞƌĂĕĆŽŚŽƌŝnjŽŶƚĂůĞŶƚƌĞĂƐŝŶƐƟƚƵŝĕƁĞƐ͘ƐƐŝŵ ϱϳ^KhEdK͕ůĄƵĚŝŽWĞƌĞŝƌĂ͘dĞŽƌŝĂŽŶƐƟƚƵĐŝŽŶĂůĞĞŵŽĐƌĂĐŝĂĞůŝďĞƌĂƟǀĂ: um estudo sobre o papel do Direito ŶĂŐĂƌĂŶƟĂĚĂƐĐŽŶĚŝĕƁĞƐƉĂƌĂĐŽŽƉĞƌĂĕĆŽŶĂĚĞůŝďĞƌĂĕĆŽĚĞŵŽĐƌĄƟĐĂ͘ZŝŽĚĞ:ĂŶĞŝƌŽ͗ZĞŶŽǀĂƌ͕ϮϬϬϲ͕Ɖ͘ϯϬϮͲϯϬϯ͘ ϱϴZEK͕ZŽĚƌŝŐŽ͘^ƵƉƌĞŵĂĐŝĂ:ƵĚŝĐŝĂůǀĞƌƐƵƐŝĄůŽŐŽƐŽŶƐƟƚƵĐŝŽŶĂŝƐʹĂƋƵĞŵĐĂďĞĂƷůƟŵĂƉĂůĂǀƌĂƐŽďƌĞŽ ƐĞŶƟĚŽĚĂŽŶƐƟƚƵŝĕĆŽ͍ZŝŽĚĞ:ĂŶĞŝƌŽ͗>ƵŵĞŶ:ƵƌŝƐ͕ϮϬϭϮ͕Ɖ͘ϮϮϭ͘ ϱϵ^'Z͕>ĂƵƌĞŶĐĞ'͘:ƵƐƟĐĞŝŶWůĂŝŶĐůŽƚŚĞƐ͗ĂƚŚĞŽƌLJŽĨĂŵĞƌŝĐĂŶĐŽŶƐƟƚƵĐŝŽŶĂůƉƌĂĐƟĐĞ. New Haven: Yale University Press, 2004. ϲϬdhW͕ŚƌŝƐƟŶĞ͘ΗdŚĞŝĂůŽŐŝĐĂůWƌŽŵŝƐĞΗ͗ĂƐƐĞƐƐŝŶŐŶŽƌŵĂƟǀĞƉŽƚĞŶƟĂůŽĨƚŚĞŽƌŝĞƐŽĨĐŽŶƐƟƚƵƟŽŶĂůĚŝĂůŽŐƵĞ͘ Brooklyn Law Review, v. 71, 2006. 61 TUSHNET, Mark. ΗtĞĂŬŽƵƌƚƐ͕ƐƚƌŽŶŐƌŝŐŚƚƐ͗ũƵĚŝĐŝĂůƌĞǀŝĞǁĂŶĚƐŽĐŝĂůǁĞůĨĂƌĞƌŝŐŚƚŝŶĐŽŵƉĂƌĂƟǀĞĐŽŶƐƟƚƵĐŝŽŶĂůůĂǁ͘ΗPrinceton: University Press, 2008. 62 MILLER, Mark C.; BARNES, Jeb (Eds.).ΗDĂŬŝŶŐƉŽůŝĐĞ͕ŵĂŬŝŶŐůĂǁ͗ĂŶŝŶƚĞƌďƌĂŶĐŚƉĞƌƐƉĞĐƟǀĞΗ͘tĂƐŚŝŶŐƚŽŶ͗͘ Georgetown University Press, 2004. ϲϯ ,K''͕ WĞƚĞƌ t͖͘ h^,>>͕ ůůŝƐŽŶ ͘ ΗdŚĞ ĐŚĂƌƚĞƌ ĚŝĂůŽŐƵĞ ďĞƚǁĞĞŶ ŽƵƌƚƐ ĂŶĚ ůĞŐŝƐůĂƚƵƌĞƐ ;Kƌ WĞƌŚĂƉƐ dŚĞ ŚĂƌƚĞƌKĨZŝŐŚƚƐ/ƐŶ͛ƚ^ƵĐŚĂĚdŚŝŶŐŌĞƌůůͿ͘ΗKƐŐŽŽĚ,ĂůůůĂǁũŽƵƌŶĂů͕ v. 35, n. 1, 1997, p. 105. 64 HIEBERT, Janet.ΗEĞǁŽŶƐƟƚƵƟŽŶĂů/ĚĞĂƐ͘ƵƚĐĂŶŶĞǁƉĂƌůŝĂŵĞŶƚĂƌLJŵŽĚĞůƐƌĞƐŝƐƚũƵĚŝĐŝĂůĚŽŵŝŶĂŶĐĞǁŚĞŶ ŝŶƚĞƌƉƌĞƟŶŐƌŝŐŚƚƐ͍Η Texas: Law Review, v. 82:7, 2004, p. 1963-1987.

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ƚĂŵďĠŵĂƌŽů,ĂƌůŽǁĞZŝĐŚĂƌĚZĂǁůŝŶŐ65, ao ressaltarem o desenvolviŵĞŶƚŽĚĞƵŵƉƌŽĐĞƐƐŽĂĚŵŝŶŝƐƚƌĂƟǀŽƉŽƌĞůĞƐĚĞĮŶŝĚŽĐŽŵŽ͞ƵŵĐƵƌƐŽ ĚĞĂĕĆŽ͕ŽƵƉĂƐƐŽƐŶĂŝŵƉůĞŵĞŶƚĂĕĆŽĚĞƵŵĂƉŽůşƟĐĂ͕͟ĚĞŵŽĚŽĂƉĞƌŵŝƟƌĂĐŽŶĐƌĞƟnjĂĕĆŽĚĂŐŽǀĞƌŶĂĕĆŽĞŵƌĞĚĞ66, instrumento permanente da ĚŝĂůĠƟĐĂĞŵďƵƐĐĂĚŽƐŵĞůŚŽƌĞƐƌĞƐƵůƚĂĚŽƐŶĂƐĞƐĐŽůŚĂƐĂĚŵŝŶŝƐƚƌĂƟǀĂƐ͘ ŝŽŐŽĚĞ&ŝŐƵĞŝƌĞĚŽDŽƌĞŝƌĂEĞƚŽĂůĞƌƚĂƋƵĞ͗ ͞ĞƐƐĂƐƉŽƐƚƵƌĂƐŝŶĚŝĐĂŵĂďƵƐĐĂŝŶĐĞƐƐĂŶƚĞĚĂƐƐŽůƵĕƁĞƐŶĞŐŽĐŝĂĚĂƐ͕ŶĂƐƋƵĂŝƐĂĐŽŶƐĞŶƐƵĂůŝĚĂĚĞĂƉůĂŝŶĂĂƐĚŝĮĐƵůĚĂĚĞƐ͕ ŵĂdžŝŵŝnjĂ ŽƐ ďĞŶĞİĐŝŽƐ Ğ ŵŝŶŝŵŝnjĂ ĂƐ ŝŶĐŽŶǀĞŶŝġŶĐŝĂƐ ƉĂƌĂƚŽĚĂƐĂƐƉĂƌƚĞƐ͕ƉŽŝƐĂĂĐĞŝƚĂĕĆŽĚĞŝĚĞŝĂƐĞĚĞƉƌŽƉŽƐƚĂƐůŝǀƌĞŵĞŶƚĞĚŝƐĐƵƟĚĂƐĠŽŵĞůŚŽƌƌĞĨŽƌĕŽƋƵĞƉŽĚĞĞdžŝƐƟƌ ƉĂƌĂ Ƶŵ ĐƵŵƉƌŝŵĞŶƚŽ ĞƐƉŽŶƚąŶĞŽ Ğ ĨƌƵƚƵŽƐŽ ĚĂƐ ĚĞĐŝƐƁĞƐ ƚŽŵĂĚĂƐ͘KƐƚĂĚŽƋƵĞƐƵďƐƟƚƵŝƌƉĂƵůĂƟŶĂŵĞŶƚĞĂŝŵƉĞƌĂƟǀŝĚĂĚĞƉĞůĂĐŽŶƐĞŶƐƵĂůŝĚĂĚĞŶĂĐŽŶĚƵĕĆŽĚĂƐŽĐŝĞĚĂĚĞƐĞƌĄ͕ ŝŶĚƵďŝƚĂǀĞůŵĞŶƚĞ͕ŽƋƵĞŐĂƌĂŶƟƌĄĂƉůĞŶĂĞĮĐŝġŶĐŝĂĚĞƐƵĂ ŐŽǀĞƌŶĂŶĕĂ ƉƷďůŝĐĂ Ğ͕ ĐŽŵŽ ĐŽŶƐĞƋƵġŶĐŝĂ͕ ĚĂ ŐŽǀĞƌŶĂŶĕĂ ƉƌŝǀĂĚĂĚĞƚŽĚŽƐŽƐƐĞƵƐƐĞƚŽƌĞƐ͟ϲϳ. Dessa releitura do papel do estado, ainda nas palavras de Moreira EĞƚŽ͕ ƌĞƐƵůƚĂŵ ͞ĐĂƌĂĐƚĞƌşƐƟĐĂƐ ĚŝƐƟŶƚĂƐ ĚĂƐ ƋƵĞ ŚĂďŝƚƵĂůŵĞŶƚĞ ůŚĞ ƐĆŽ conotadas e tudo indica que terá como marcas a instrumentalidade, a ĂďĞƌƚƵƌĂĚĞŵŽĐƌĄƟĐĂƐƵďƐƚĂŶƟǀĂ͕ŽĚŝĄůŽŐŽ͕ĂĂƌŐƵŵĞŶƚĂĕĆŽ͕ĂĐŽŶƐĞŶƐƵĂůŝĚĂĚĞĞĂŵŽƟǀĂĕĆŽ͟68. KƵ͕ ĐŽŵŽ ƉŽŶĚĞƌĂ ŐŽŶ ŽĐŬŵĂŶŶ DŽƌĞŝƌĂ69͕ Ă ƉĂƌƟĐŝƉĂĕĆŽ ŽƵ Ă ŝŶŇƵġŶĐŝĂ ƋƵĞ Ž ĐŝĚĂĚĆŽ ƉŽƐƐĂ ǀĞƌĚĂĚĞŝƌĂŵĞŶƚĞ ƚĞƌ ŶĂ ĨŽƌŵĂĕĆŽ ĚĂ ĚĞĐŝƐĆŽĂĚŵŝŶŝƐƚƌĂƟǀĂƚĞŶĚĞĂŐĞƌĂƌĚĞĐŝƐĆŽƋƵĂƐĞĐŽŶƐĞŶƐƵĂů͕ƉƌŽǀŝĚĂ͕ por isto mesmo, de maiores chances de ser espontaneamente cumprida; ŽĚĞǀĞƌĚĞŽďĞĚŝġŶĐŝĂƚƌĂŶƐŵƵĚĂͲƐĞĞŵĞƐƉŽŶƚąŶĞĂĂĐĞŝƚĂĕĆŽĚĞǀŝĚŽă ƵŶŝĨŽƌŵŝĚĂĚĞĚĞŽƉŝŶŝƁĞƐ;ŽƵĂŽŵĞŶŽƐĚĞǀŝĚŽăƉĂƌƟĐŝƉĂĕĆŽĞĂŽĐŽŶǀĞŶĐŝŵĞŶƚŽƌĞĐşƉƌŽĐŽͿ͘

ϲϱ,Z>Kt͕ĂƌŽů͖Zt>/E'^͕ZŝĐŚĂƌĚ͘ΗWƌŽĐĞƐƐĂŶĚƉƌŽĐĞĚƵƌĞŝŶƵĚŵŝŶŝƐƚƌĂƟŽŶΗ. London: Hart Publishing, 2014. ϲϲ'ŽǀĞƌŶĂĕĆŽĞŵƌĞĚĞĠŽĐŽŶĐĞŝƚŽƋƵĞƉĞƌŵŝƚĞĐŽŶĐĞŶƚƌĂƌĂĂƚĞŶĕĆŽƐŽďƌĞĂƉůƵƌĂůŝĚĂĚĞĚĞƚĞŵĂƐ͕ĚŝƐƟŶƚŽƐ͕ŵĂƐ ŝŶĚĞƉĞŶĚĞŶƚĞƐ͕ƋƵĞƉĂƌƟĐŝƉĂŵŝŶƚĞƌĂƟǀĂŵĞŶƚĞŶĂĂĚŵŝŶŝƐƚƌĂĕĆŽĞƵƌŽƉĞŝĂ͘ ϲϳDKZ/ZEdK͕ŝŽŐŽĚĞ&ŝŐƵĞŝƌĞĚŽ͘WŽĚĞƌ͕ŝƌĞŝƚŽĞƐƚĂĚŽ͗ŽŝƌĞŝƚŽĚŵŝŶŝƐƚƌĂƟǀŽĞŵƚĞŵƉŽƐĚĞŐůŽďĂůŝnjĂĕĆŽ͘ĞůŽ,ŽƌŝnjŽŶƚĞ͗&ŽƌƵŵ͕ϮϬϭϭ͕Ɖ͘ϭϰϮͲϭϰϯ͘ 68 /ďŝĚĞŵ, p. 141. ϲϵDKZ/Z͕ŐŽŶŽĐŬŵĂŶŶ͘WƌŽĐĞƐƐŽĂĚŵŝŶŝƐƚƌĂƟǀŽ͗ƉƌŝŶĐşƉŝŽƐĐŽŶƐƟƚƵĐŝŽŶĂŝƐĞĂ>Ğŝϵ͘ϳϴϰͬϭϵϵϵ͘São Paulo: Malheiros, 2007, p. 73.

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4.2. O COMPROMISSO INTERGERACIONAL DO AJUSTE FISCAL ,ĄƐŝŶĂŝƐĚĞƋƵĞŽŐŽǀĞƌŶŽĨĞĚĞƌĂůďƌĂƐŝůĞŝƌŽƉƌŽƉƁĞͲƐĞĂĚŝĂůŽŐĂƌ ƐŽďƌĞŽƉƌŽĐĞƐƐŽĚĞĂũƵƐƚĞĮƐĐĂůĞŵĐƵƌƐŽ70, mas importa que as partes ĚŝĂůŽŐĂŶƚĞƐƌĞĐŽŶŚĞĕĂŵƐĞƌŽĚŝĄůŽŐŽŝŶĞƌĞŶƚĞĂŽĞƐƚĂĚŽĚĞŵŽĐƌĄƟĐŽĚĞ ĚŝƌĞŝƚŽ͕ Ğ͕ ŶĆŽ͕ Ƶŵ ĚŝƐĨĂƌĐĞ ƉĂƌĂ Ž ƉƌĞǀĂůĞĐŝŵĞŶƚŽ ĚĞ ƉŽƐŝĕƁĞƐ ŽƵ ƉĂƌĂ ĐŽƌƌĞĕƁĞƐƵŶŝůĂƚĞƌĂŝƐĚĞĞƌƌŽƐƉƌĞƚĠƌŝƚŽƐƋƵĞŶĆŽƐĞƉŽĚĞŵĂĚŵŝƟƌĂďĞƌƚĂŵĞŶƚĞ͘EĞŵ͕ŵƵŝƚŽŵĞŶŽƐ͕ƋƵĞĚĞƐƐĞĚŝĄůŽŐŽƉĂƌƟĐŝƉĞŵĂƉĞŶĂƐĂŐĞŶƚĞƐĚŽƐƉŽĚĞƌĞƐĐŽŶƐƟƚƵşĚŽƐ͕ƌĞƐƵůƚĂŶĚŽĞdžĐůƵşĚĂƐŝŶƐƚąŶĐŝĂƐƌĞƉƌĞƐĞŶƚĂƟǀĂƐĚĂƐŽĐŝĞĚĂĚĞĐŝǀŝů͘ KƐƉŽĚĞƌĞƐ>ĞŐŝƐůĂƟǀŽĞdžĞĐƵƟǀŽƉŽƐƐƵĞŵĐĂƉĂĐŝĚĂĚĞƐŝŶƐƟƚƵĐŝŽ71 nais ƋƵĞůŚĞƐĆŽƉƌſƉƌŝĂƐ͘ƐŝŵďŝŽƐĞĞŶƚƌĞƐĞƵƐŝŶƚĞŐƌĂŶƚĞƐďĞŶĞĮĐŝĂŽ ƉƌŽĐĞƐƐŽĚĞŵŽĐƌĄƟĐŽƉĂƵƚĂĚŽŶĂƐƌĂnjƁĞƐƉƷďůŝĐĂƐ72, que cumpre papel fundamental em um modelo presidencialista de coalizão73. KƐŝƐƚĞŵĂŽƌĕĂŵĞŶƚĄƌŝŽĚĞĐŽƌƌĞŶƚĞĚĂŽŶƐƟƚƵŝĕĆŽĚĞϭϵϴϴƉƌĞƐƐƵƉƁĞĐŽƉĂƌƟĐŝƉĂĕĆŽĞƋƵŝůŝďƌĂĚĂĚĞůĞŐŝƐůĂƟǀŽĞĞdžĞĐƵƟǀŽ͕ďĞŵĐŽŵŽĂ ĞdžŝƐƚġŶĐŝĂĚĞƵŵƐŝƐƚĞŵĂĚĞƉůĂŶĞũĂŵĞŶƚŽĞĐŽŶƀŵŝĐŽĂŽƌŝĞŶƚĂƌĂĐƌŝĂĕĆŽ ĞĂĞdžĞĐƵĕĆŽĚĂƐŶŽƌŵĂƐŽƌĕĂŵĞŶƚĄƌŝĂƐ͕ĂĐĂĚĂĂŶŽ74. dĂůĚŝĂůĞƟĐŝĚĂĚĞƉŽĚĞƐĞƌĞdžƚƌĂşĚĂĚĂƐĐŽƌƌĞůĂĕƁĞƐĞƐƚĂďĞůĞĐŝĚĂƐŶŽ dĞdžƚŽ &ƵŶĚĂŵĞŶƚĂů ĞŶƚƌĞ ƉůĂŶŽ ƉůƵƌŝĂŶƵĂů͕ ůĞŝ ĚĞ ĚŝƌĞƚƌŝnjĞƐ ŽƌĕĂŵĞŶƚĄƌŝĂƐĞŽƌĕĂŵĞŶƚŽĂŶƵĂů;Ăƌƚ͘ϭϲϲ͕&ͬϴϴͿ͕ĐŽŶƐƟƚƵƟǀĂƐĚĞŵĞĐĂŶŝƐŵŽƐĚĞ ƉůĂŶĞũĂŵĞŶƚŽ͕ĂƉůŝĐĂĕĆŽĞĐŽŶƚƌŽůĞƐŽďƌĞŽƐƌĞĐƵƌƐŽƐƉƷďůŝĐŽƐ͕ĚĞƐŽƌƚĞĂ ƋƵĞĞdžĞĐƵƟǀŽĞůĞŐŝƐůĂƟǀŽŝŶƚĞƌĂũĂŵŶĂĞĨĞƟǀĂĕĆŽĚĂƐƉŽůşƟĐĂƐƉƷďůŝĐĂƐ75.  ŇĞdžŝďŝůŝĚĂĚĞ Ġ ŝŶĞƌĞŶƚĞ ă ĞdžĞĐƵĕĆŽ ŽƌĕĂŵĞŶƚĄƌŝĂ͕ ŵĂƐ ŝƐƚŽ ŶĆŽ ƐŝŐŶŝĮĐĂƋƵĞƉŽƐƐĂĚĞƐĐƵŵƉƌŝƌŽĞƐƚĂďĞůĞĐŝĚŽŶĂůĞŐŝƐůĂĕĆŽŽƌĕĂŵĞŶƚĄƌŝĂ͕ ϳϬYh/EK͕zĂƌĂ͘ Η'ŽǀĞƌŶŽ ƋƵĞƌ ĚŝĄůŽŐŽ ĐŽŵ ŽŶŐƌĞƐƐŽ ƉĂƌĂ ĂƉƌŽǀĂƌĂũƵƐƚĞĮƐĐĂů͘Η ŝƐƉŽŶşǀĞů Ğŵ ŚƩƉ͗ͬͬǁǁǁ͘ ĞďĐ͘ĐŽŵ͘ďƌͬŶŽƟĐŝĂƐͬƉŽůŝƟĐĂͬϮϬϭϱͬϬϱͬŐŽǀĞƌŶŽͲƋƵĞƌͲĚŝĂůŽŐŽͲĐŽŵͲĐŽŶŐƌĞƐƐŽͲƉĂƌĂͲĂƉƌŽǀĂƌͲĂũƵƐƚĞͲĮƐĐĂů͘ Acesso em 14/6/2015. ϳϭĐĞƌĐĂĚŽƚĞŵĂĐĂƉĂĐŝĚĂĚĞƐŝŶƐƟƚƵĐŝŽŶĂŝƐ͕ĐŽŶĮƌĂͲƐĞ͗^ZDEdK͕ĂŶŝĞů͘Η/ŶƚĞƌƉƌĞƚĂĕĆŽĐŽŶƐƟƚƵĐŝŽŶĂů͕ƉƌĠͲĐŽŵƉƌĞĞŶƐĆŽĞĐĂƉĂĐŝĚĂĚĞƐĚŽŝŶƚĠƌƉƌĞƚĞΗ͘ In: SARMENTO, Daniel. WŽƌƵŵĐŽŶƐƟƚƵĐŝŽŶĂůŝƐŵŽŝŶĐůƵƐŝǀŽ͗ŚŝƐƚſƌŝĂĐŽŶƐƟƚƵĐŝŽŶĂůďƌĂƐŝůĞŝƌĂ͕ƚĞŽƌŝĂĚĂĐŽŶƐƟƚƵŝĕĆŽĞĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐ. Rio de Janeiro: Lumen Juris, 2010, p. 217-232. ϳϮ^KhEdK͕ůĄƵĚŝŽWĞƌĞŝƌĂĚĞ͘ΗĞůŝďĞƌĂĕĆŽWƷďůŝĐĂ͕ŽŶƐƟƚƵĐŝŽŶĂůŝƐŵŽĞŽŽƉĞƌĂĕĆŽĞŵŽĐƌĄƟĐĂΗ͘In͗^KhEdK͕ Cláudio Pereira de. ŽŶƐƟƚƵĐŝŽŶĂůŝƐŵŽĞŵŽĐƌĄƟĐŽĞ'ŽǀĞƌŶŽĚĂƐZĂnjƁĞƐ͘ Rio de Janeiro: Lumen Juris, 2011, p. 3-32. 73 Sobre presidencialismo de coalizão merecem destaque os estudos desenvolvidos por Paulo Ricardo Schier, principalŵĞŶƚĞ͗^,/Z͕WĂƵůŽZŝĐĂƌĚŽ͘ΗsŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚĂZĞƉƷďůŝĐĂŶŽĐŽŶƚĞdžƚŽĚŽƉƌĞƐŝĚĞŶĐŝĂůŝƐŵŽĚĞĐŽĂůŝnjĆŽΗ͘In͗>s͕ ůğŵĞƌƐŽŶDĞƌůŝŶ͘;KƌŐ͘Ϳ͘ŝƌĞŝƚŽŽŶƐƟƚƵĐŝŽŶĂůƌĂƐŝůĞŝƌŽ. v. 2,. 2. São Paulo: Revista dos Tribunais: 2014, p. 519-522. ϳϰZK,͕&ƌĂŶĐŝƐĐŽ^ĠƌŐŝŽ^ŝůǀĂ͘ΗKƌĕĂŵĞŶƚŽĞƉůĂŶĞũĂŵĞŶƚŽ͗ĂƌĞůĂĕĆŽĚĞŶĞĐĞƐƐŝĚĂĚĞĞŶƚƌĞĂƐŶŽƌŵĂƐĚŽƐŝƐƚĞŵĂ ŽƌĕĂŵĞŶƚĄƌŝŽΗ͘KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 741. ϳϱZK,͕&ƌĂŶĐŝƐĐŽ^ĠƌŐŝŽ^ŝůǀĂ͘ΗKƌĕĂŵĞŶƚŽĞƉůĂŶĞũĂŵĞŶƚŽ͗ĂƌĞůĂĕĆŽĚĞŶĞĐĞƐƐŝĚĂĚĞĞŶƚƌĞĂƐŶŽƌŵĂƐĚŽƐŝƐƚĞŵĂ ŽƌĕĂŵĞŶƚĄƌŝŽΗ͘KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 730.

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ŽƋƵĞƚĂŵďĠŵǀŝŶĐƵůĂŽƐĂũƵƐƚĞƐĮƐĐĂŝƐƋƵĞƐĞǀĞŶŚĂŵĂŵŽƐƚƌĂƌŝŵƉƌĞƐĐŝŶĚşǀĞŝƐƉĂƌĂĂĚĂƉƚĂƌŽŽƌĕĂŵĞŶƚŽăƐŝŵƉƌĞǀŝƐŝďŝůŝĚĂĚĞƐƐƵƌŐŝĚĂƐŽƵĂŽƐ ĚĞƐǀŝŽƐĞŵďƵƟĚŽƐŶŽĚĞĐŽƌƌĞƌĚŽĞdžĞƌĐşĐŝŽĮŶĂŶĐĞŝƌŽ76͘KĞƋƵŝůşďƌŝŽĚĂƐ ĐŽŶƚĂƐƉƷďůŝĐĂƐŶĂĚĂŵĂŝƐĠ͕ŽƵĚĞǀĞƐĞƌ͕ĚŽque o cumprimento de metas e resultados entre receitas e despesas, bem como a observância de certos ůŝŵŝƚĞƐĞĐŽŶĚŝĕƁĞƐŝŵƉŽƐƚĂƐƉĞůĂŽŶƐƟƚƵŝĕĆŽ&ĞĚĞƌĂůĞƉĞůĂ>ĞŝĚĞZĞƐponsabilidade Fiscal77. ƐƐŝŵǀŝƐƚŽĞƉƌĂƟĐĂĚŽ͕ŽƉůĂŶĞũĂŵĞŶƚŽƐĞƚŽƌŶĂƌĞĨĞƌĞŶĐŝĂůƐĞŐƵƌŽ Ğ ƉŽůŝƟĐĂŵĞŶƚĞ ĐŽŶƐĞŶƐƵĂů78, sobretudo quando se está a tratar ĚĞĮŶĂŶĕĂƐƉƷďůŝĐĂƐ͕ĂŽŵĞƐŵŽƚĞŵƉŽĞŵƋƵĞƐĞƌĞǀĞůĂŝŶƐƚƌƵŵĞŶƚŽ ĞƐƐĞŶĐŝĂůƉĂƌĂŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽĚĂĂƟǀŝĚĂĚĞĂĚŵŝŶŝƐƚƌĂƟǀĂĞƐƚĂƚĂůĚĞ ĨŽŵĞŶƚŽƉƷďůŝĐŽ79͘^ĞŐƵĞͲƐĞƋƵĞŽƉůĂŶĞũĂŵĞŶƚŽĮƐĐĂůĠƵŵĚŽƐƐƵďƐŝƐtemas mais importantes da Lei de Responsabilidade Fiscal, nos termos ĚĞƐĞƵĂƌƚ͘ϰǑ͕ΑϭǑ80. >Z&ƋƵĞƌƋƵĞŽƐƌĞƐƵůƚĂĚŽƐďƵƐĐĂĚŽƐƐĞũĂŵĐůĂƌŽƐ͕ĚĞǀĞŶĚŽŚĂǀĞƌĂƉƌĞĮdžĂĕĆŽƚƌĂŶƐƉĂƌĞŶƚĞĚĞŵĞƚĂƐĮƐĐĂŝƐ͕ƚŽŵĂŶĚŽĂĨĞŝĕĆŽĚĞĐŽŵƉƌŽŵŝƐƐŽƐƉƷďůŝĐŽƐĞdžŝŐşǀĞŝƐ͕ƉŽƌŝƐƚŽƋƵĞũƵƌŝĚŝĐŝnjĄǀĞŝƐ͖ďĂƐƚĂĨƌŝƐĂƌƋƵĞ ŽƐƐĞƵƐĂƌƟŐŽƐϭϱĞϭϲĐŽŵŝŶĂŵĂƐĂŶĕĆŽĚĞŶƵůŝĚĂĚĞƉĂƌĂŽƐĂƚŽƐĚĞ ĂĕĆŽ ŐŽǀĞƌŶĂŵĞŶƚĂů ƋƵĞ͕ ŝŵƉůŝĐĂŶĚŽ ĚĞƐƉĞƐĂƐ ĚĞ ĐĂƉŝƚĂů ŶĆŽ ƉƌĞǀŝƐƚĂƐ ŶŽŽƌĕĂŵĞŶƚŽ;ŝŶǀĞƐƟŵĞŶƚŽƐĞŵĞƋƵŝƉĂŵĞŶƚŽƐĞŝŵſǀĞŝƐƋƵĞƐĞĂĐƌĞƐĐĞƌĆŽĂŽƉĂƚƌŝŵƀŶŝŽƉƷďůŝĐŽͿ͕ĚĞƐĂƚĞŶĚĂŵĂŽƐƌĞƋƵŝƐŝƚŽƐĂůŝĞƐƚĂƚƵşĚŽƐ͘K ĞƐƚĂĚŽĚĞǀĞĚĞĮŶŝƌƐƵĂƐĮŶĂůŝĚĂĚĞƐĮƐĐĂŝƐ͕ƚŽƌŶĂŶĚŽͲĂƐƚƌĂŶƐƉĂƌĞŶƚĞƐ͕Ğ ĞŶǀŝĚĂƌĞƐĨŽƌĕŽƐƉĂƌĂŽƐĞƵĂƚĞŶĚŝŵĞŶƚŽĞĐŽŶƚƌŽůĞ͕ĞƐƚĞĚĞŵĂŶĚĂŶĚŽ͕ ĐŽŵŽƉƌĞůŝŵŝŶĂƌƉƌĞũƵĚŝĐŝĂůĚĞƐƵĂĞĨĞƟǀĂĕĆŽ͕ĂƉƌĠǀŝĂĚĞĮŶŝĕĆŽĚŽĞƐĐŽƉŽǀŝƐĂĚŽĞŵĐĂĚĂĂĕĆŽƉŽůşƟĐĂĂĚŵŝŶŝƐƚƌĂƟǀĂ͕ƐĞm o que não se viabiliza o controle por falta de parâmetros81. ϳϲKEd/͕:ŽƐĠDĂƵƌşĐŝŽ͘ΗƉƌŽǀĂĕĆŽĚŽŽƌĕĂŵĞŶƚŽŝŵƉŽƐŝƟǀŽŶĆŽ ĚĄĐƌĞĚŝďŝůŝĚĂĚĞăůĞŝŽƌĕĂŵĞŶƚĄƌŝĂΗ͘Revista Consultor Jurídico͕ϭϬĚĞŵĂƌĕŽĚĞϮϬϭϱ͘ŝƐƉŽŶşǀĞůĞŵŚƩƉ͗ͬͬǁǁǁ͘ĐŽŶũƵƌ͘ĐŽŵ͘ďƌͬϮϬϭϱͲŵĂƌͲϭϬͬƉĂƌĂĚŽdžŽͲĐŽƌƚĞͲĂƉƌŽǀĂĐĂŽͲŽƌĐĂŵĞŶƚŽͲŝŵƉŽƐŝƟǀŽͲŶĂŽͲĐƌĞĚŝďŝůŝĚĂĚĞͲůĞŝͲŽƌĐĂŵĞŶƚĂƌŝĂ͘Acessado em 10/6/2015. ϳϳ^/>s͕&ƌĂŶĐŝƐtĂůĞƐŬĂƐƚĞǀĞƐĚĂ͘A Lei de Responsabilidade Fiscal e os seus princípios informadores. Rio de Janeiro: Lumen Juris, 2003, p. 45. ϳϴ DKZ/Z EdK͕ ŝŽŐŽ ĚĞ &ŝŐƵĞŝƌĞĚŽ͘ ŽŶƐŝĚĞƌĂĕƁĞƐ ƐŽďƌĞ Ă >Ğŝ ĚĞ ZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ &ŝƐĐĂů. Rio de Janeiro: Renovar, 2001, p. 105. ϳϵ^KhdK͕DĂƌĐŽ:ƵƌƵĞŶĂsŝůůĞůĂ͘ƐƉĞĐƚŽƐũƵƌşĚŝĐŽƐĚŽƉůĂŶĞũĂŵĞŶƚŽĞĐŽŶƀŵŝĐŽ͘ 2. Ed. Rio de Janeiro: Lumen Juris, ƉĂƐƐŝŵ͘ ϴϬ K>/s/Z͕ tĞĚĞƌ ĚĞ͘ ƵƌƐŽ ĚĞ ZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ &ŝƐĐĂů ʹ ŝƌĞŝƚŽ͕ KƌĕĂŵĞŶƚŽ Ğ &ŝŶĂŶĕĂƐ WƷďůŝĐĂƐ͘ s͘ ϭ͘ ĞůŽ Horizonte: Fórum, 2013, p. 55. ϴϭDKZ/Z͕ŐŽŶŽĐŬŵĂŶŶ͘ΗKƉƌŝŶĐşƉŝŽĚĂƚƌĂŶƐƉĂƌġŶĐŝĂĞĂƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĮƐĐĂů͘ΗIn͗ZK,͕sĂůĚŝƌĚĞKůŝǀĞŝra (Coord.). Aspectos relevantes da Lei de Responsabilidade Fiscal.^ĆŽWĂƵůŽ͗ŝĂůĠƟĐĂ͕ϮϬϬϭ͕Ɖ͘ϭϰϮ͘

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^ƵďũĂnjŶĂĞĚŝĕĆŽĚĂ>Z&ŽƐĞƵĐĂƌĄƚĞƌŝŶƚĞƌŐĞƌĂĐŝŽŶĂů͕ĚŽƋƵĂůƐĞ extrai o cƵŝĚĂĚŽĚĞĞǀŝƚĂƌƋƵĞƐĞƚƌĂŶƐĮƌĂăŐĞƌĂĕĆŽĨƵƚƵƌĂƉĞƐŽĮŶĂŶceiro excessivo, formado por despesas (especialmente correntes) iniciaĚĂƐŚŽũĞĞĚĞĚşǀŝĚĂƐĐŽŶƚƌĂşĚĂƐŶŽƉƌĞƐĞŶƚĞ͕ƋƵĞƌĞƉĞƌĐƵƟƌĆŽŶĞŐĂƟǀĂmente no porvir82. KŽƌĕĂŵĞŶƚŽĠŝŶƐƚƌƵŵĞŶƚŽĚŽƉůĂŶĞũĂŵĞŶƚŽ͕ŵĂƐŶĆŽĠŽƉůĂŶĞũĂŵĞŶƚŽĞŵƐŝ83͘ĂşĂŶĞĐĞƐƐŝĚĂĚĞĚĂŝŶƐƟƚƵŝĕĆŽĚĞŵĞĐĂŶŝƐŵŽƐŝŶƐƟƚƵĐŝŽŶĂŝƐ ǀŝĂďŝůŝnjĂĚŽƌĞƐ ĚĞ ƵŵĂ ŶŽǀĂ ĨŽƌŵĂ ĚĞ ĂƚƵĂĕĆŽ ĚĂ ĂĚŵŝŶŝƐƚƌĂĕĆŽ ƉƷďůŝĐĂĮŶĂŶĐĞŝƌĂ͘džĞŵƉůŝĮƋƵĞͲƐĞĐŽŵŽƉĞƌĨŽƌŵĂŶĐĞďƵĚŐĞƚ(em livre ƚƌĂĚƵĕĆŽ͕ŽƌĕĂŵĞŶƚŽĚĞĚĞƐĞŵƉĞŶŚŽͿ͕ƋƵĞƐŝŐŶŝĮĐĂƌĞĚĞĮŶŝƌŽŵŽĚĞůŽ ĚĞĂĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝĐĂ͕ƐƵďƐƟƚƵŝŶĚŽŽŵŽĚĞůŽďƵƌŽĐƌĄƟĐŽ;ǀĞƌƟĐĂůͿƉŽƌ mecanismos de tomada de decisão horizontal, com maior envolvimento ĚĞĨƵŶĐŝŽŶĄƌŝŽƐĞĚŝƌŝŐĞŶƚĞƐ͕ĂůĠŵĚĞŵĂŝŽƌƌĞƐƉŽŶƐĂďŝůŝnjĂĕĆŽĚĞƚŽĚŽƐ ŽƐĂƚŽƌĞƐ͕ŝŶĚŝƐƉĞŶƐĄǀĞůăŵĂƚƵƌĂĕĆŽĚĞƵŵĂĐƵůƚƵƌĂĚĞĂĐĐŽƵŶƚĂďŝůŝƚLJ84, ĐƵůƚƵƌĂĞƐƐĂƋƵĞĐŽŶĚƵnjŝƌĄăĞŶƚƌŽŶŝnjĂĕĆŽ͕ŶĂƐƉƌĄƟĐĂƐŽƌĕĂŵĞŶƚĄƌŝĂƐ͕ da ĂǀĂůŝĂĕĆŽƉĞƌŵĂŶĞŶƚĞĚĞƉƌŽŐƌĂŵĂƐĚĞŐŽǀĞƌŶŽĐŽŵǀŝƐƚĂƐăĞĮĐŝġŶĐŝĂ ĚŽƐŐĂƐƚŽƐƉƷďůŝĐŽƐ85. ŵŽƵƚƌĂƐƉĂůĂǀƌĂƐ͕ŽŵŽĚĞůŽĚĞǀĞƐĞƌŝŶƚĞŐƌĂƟǀŽĚŽƐĨƵŶĚŽƐƉƌŽǀŝĚŽƐƉĞůŽƐĞƚŽƌƉƷďůŝĐŽĞŽƐƌĞƐƉĞĐƟǀŽƐƌĞƐƵůƚĂĚŽƐ;ŽƵƚƉƵƚƐ e ŽƵƚĐŽŵĞƐ) ĂůĐĂŶĕĂĚŽƐ͕ĐŽŶƐŝĚĞƌĂŶĚŽĂƐŝŶĨŽƌŵĂĕƁĞƐƐŽďƌĞŽĚĞƐĞŵƉĞŶŚŽĚŽƐƉƌŽŐƌĂŵĂƐĚĞŐŽǀĞƌŶŽĞĂƵƟůŝnjĂĕĆŽĚĞƐƐĂƐŝŶĨŽƌŵĂĕƁĞƐƉĞůŽƐƚŽŵĂĚŽƌĞƐĚĞ ĚĞĐŝƐĆŽ͕ŐĞƌĞŶƚĞƐ͕ƉŽůşƟĐŽƐĞƐŽĐŝĞĚĂĚĞ͘KƉƌŝŶĐŝƉĂůŽďũĞƟǀŽĠŽĚĞĂƉƌŝŵŽƌĂƌĂĂůŽĐĂĕĆŽĞĂĞĮĐŝġŶĐŝĂĚŽƐƌĞĐƵƌƐŽƐƉƷďůŝĐŽƐ86. ƉƌĞŽĐƵƉĂĕĆŽĐŽŵĂŵĞůŚŽƌŝĂŶĂƋƵĂůŝĚĂĚĞĚŽƉƌŽĐĞƐƐŽŽƌĕĂŵĞŶƚĄƌŝŽƌĞƚƌĂƚĂĂĞdžƉĞƌŝġŶĐŝĂĞƵƌŽƉĞŝĂ͕ĂŽƋƵĞƐƵďůŝŶŚĂ:ŽĆŽZŝĐĂƌĚŽĂƚĂƌŝno87, ǀĞƌďŝƐ: ͞KƐƐƚĂĚŽƐĞƵƌŽƉĞƵƐƚġŵĂŝŶĚĂǀŝŶĚŽ͕ĞŵƉĂƌĂůĞůŽ͕ĂĂůƚĞƌĂƌ ƐƵďƐƚĂŶĐŝĂůŵĞŶƚĞŽƐƌĞƐƉĞĐƟǀŽƐƉƌŽĐĞƐƐŽƐŽƌĕĂŵĞŶƚĂŝƐ͕ƚĞŶϴϮ^EdK^͕ZŝĐĂƌƚĠƐĂƌŽĞůŚŽĚŽƐ͘ĞďƵƚĂŶƚĞ͕Η>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂůƚĞŵŶŽǀŽƐĚĞƐĂĮŽƐΗ͘Revista Consultor Jurídico, 24 de maio de 2015. ϴϯZK,͕&ƌĂŶĐŝƐĐŽ^ĠƌŐŝŽ^ŝůǀĂ͘ΗKƌĕĂŵĞŶƚŽĞƉůĂŶĞũĂŵĞŶƚŽ͗ĂƌĞůĂĕĆŽĚĞŶĞĐĞƐƐŝĚĂĚĞĞŶƚƌĞĂƐŶŽƌŵĂƐĚŽƐŝƐƚĞŵĂ ŽƌĕĂŵĞŶƚĄƌŝŽΗ͘KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 742. ϴϰZ>͕EĂnjĂƌĠ͘ΗKƌĕĂŵĞŶƚĂĕĆŽƉƷďůŝĐĂĞƉƌŽŐƌĂŵĂĕĆŽ͗ƚĞŶĚġŶĐŝĂƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐĞŝŵƉůŝĐĂĕƁĞƐƐŽďƌĞŽĐĂƐŽ ƉŽƌƚƵŐƵġƐΗ͘In͗KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 653. ϴϱEMZ'͕DĂƌĐŽƐ͘ΗKƌĕĂŵĞŶƚŽ͕ĞĮĐŝġŶĐŝĂĞƉĞƌĨŽƌŵĂŶĐĞďƵĚŐĞƚ͘ΗKEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&Ăcury. (Coords.). Orçamentos Públicos e Direito Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 717. 86/ďŝĚĞŵ, p. 719. 87 CATARINO, ŽƉ͘Đŝƚ., p. 789.

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ĨŽƌŵĂĞĮĐŝĞŶƚĞĞĞĮĐĂnj͕ĐƌŝĂŶĚŽĞŵĂŶƚĞŶĚŽĞƐƉĂĕŽƐĚĞĚĞďĂƚĞĚĞŝĚĞŝĂƐ͕ ƋƵĂůŝĮĐĂĚŽƉĞůŽŶŽƌƚĞĚŽŝŶƚĞƌĞƐƐĞƉƷďůŝĐŽ͘ 5. SÍNTESE CONCLUSIVA ϭ͘EŽƐĞƐƚĂĚŽƐŵŽĚĞƌŶŽƐĚŽƐƐĠĐƵůŽƐy/yĞyy͕ŽŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽ ƐĞůŝŵŝƚĂǀĂĂƌĞůĂĐŝŽŶĂƌĂƐƌĞĐĞŝƚĂƐĐŽŵĂƐĚĞƐƉĞƐĂƐ͕ŽƵƐĞũĂ͕ƵŵĂƚŽĚĞ ĞƐƟŵĂƟǀĂĚĂƐƌĞĐĞŝƚĂƐĞĚĞĮdžĂĕĆŽĚĂƐĚĞƐƉĞƐĂƐ͕ƐĞŶĚŽĞƐƚĞŽƌĞƉŽƐŝƚſƌŝŽ ĚĂĞƐƐġŶĐŝĂĚĂĂƟǀŝĚĂĚĞĮŶĂŶĐĞŝƌĂĚŽĞƐƚĂĚŽĂĐĂĚĂƉĞƌşŽĚŽĚĞǀŝŐġŶĐŝĂ ŽƌĕĂŵĞŶƚĄƌŝĂ͘ Ϯ͘ƉĂƌƟƌĚĞŵĞĂĚŽƐĚŽƐĠĐƵůŽyy͕ĂƉƌĞŽĐƵƉĂĕĆŽĞƐƚƌŝƚĂĐŽŵŽ ĞƋƵŝůşďƌŝŽĐŽŶƚĄďŝůĂŶƵĂůĚĂƐĐŽŶƚĂƐƉƷďůŝĐĂƐĐĞĚĞůƵŐĂƌĂĐŽŶƐŝĚĞƌĂĕƁĞƐ ŵĂŝƐĂŵƉůĂƐĂƌĞƐƉĞŝƚŽĚĂĨƵŶĕĆŽƐŽĐŝĂůĚŽŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽ͕ŽƋƵĞĨĂnj ƐƵƌŐŝƌŽ͞ŽƌĕĂŵĞŶƚŽͲƉƌŽŐƌĂŵĂ͕͟ĚĞĮŶşǀĞůĐŽŵŽƵŵƉƌŽĐĞƐƐŽƉŽƌŵĞŝŽĚŽ ƋƵĂůƐĞĞdžƉƌĞƐƐĂ͕ƐĞĂƉƌŽǀĂ͕ƐĞĞdžĞĐƵƚĂĞƐĞĂǀĂůŝĂŽŶşǀĞůĚĞĐƵŵƉƌŝŵĞŶƚŽ ĚŽ ƉƌŽŐƌĂŵĂ ĚĞ ŐŽǀĞƌŶŽ ƉĂƌĂ ĐĂĚĂ ƉĞƌşŽĚŽ ŽƌĕĂŵĞŶƚĄƌŝŽ͕ ůĞǀĂŶĚŽ Ğŵ ĐŽŶƚĂĂƐƉĞƌƐƉĞĐƟǀĂƐĚĞŵĠĚŝŽĞůŽŶŐŽƉƌĂnjŽ͕ƵŵĂǀĞnjƋƵĞ͕ĂŽƌĞŇĞƟƌŽƐ ƌĞĐƵƌƐŽƐĮŶĂŶĐĞŝƌŽƐĂƐĞƌĞŵĂƉůŝĐĂĚŽƐŶŽĞdžĞƌĐşĐŝŽ͕ŚĂǀĞƌŝĂĚĞĐŽŶƐƟƚƵŝƌ ƵŵŝŶƐƚƌƵŵĞŶƚŽĚĞƉůĂŶĞũĂŵĞŶƚŽ͘ 3. A Lei Complementar nº 101/2000, a chamada de Lei de Reponsabilidade Fiscal (LRF) - em curso, destarte, o seu 15º aniversário -, represenƚĂŽŵĂŝƐĂǀĂŶĕĂĚŽŝŶƐƚƌƵŵĞŶƚŽůĞŐŝƐůĂƟǀŽĚĂŚŝƐƚſƌŝĂĚĂĂĚŵŝŶŝƐƚƌĂĕĆŽ ƉƷďůŝĐĂďƌĂƐŝůĞŝƌĂƉĂƌĂŽĐŽŶƚƌŽůĞĚŽƐŽƌĕĂŵĞŶƚŽƐ͕ŶĂƉſƐͲŵŽĚĞƌŶŝĚĂĚĞ ĚŽĞƐƚĂĚŽĚĞŵŽĐƌĄƟĐŽĚĞĚŝƌĞŝƚŽ͘DĞƌĐġĚĞůĂ͕ĂŐĞƐƚĆŽĚĂĚĞƐƉĞƐĂƉƷďůŝĐĂŶŽƌĂƐŝůƉĂƐƐĂĂƉĂƵƚĂƌͲƐĞƉŽƌĐƌŝƚĠƌŝŽƐŵĂŝƐŐĞƌĞŶĐŝĂŝƐĞƚƌĂŶƐƉĂƌĞŶƚĞƐ͕ƐĞŐƵŝŶĚŽͲƐĞƵŵĂƉƌŽƉŽƐƚĂĚĞŐŽǀĞƌŶĂŶĕĂƉƷďůŝĐĂŶĂƋƵĂůĂƐŽĐŝĞĚĂĚĞ ƉŽƐƐĂĂĐŽŵƉĂŶŚĂƌĐƌŝƟĐĂŵĞŶƚĞĂƐĚĞƐƉĞƐĂƐŐŽǀĞƌŶĂŵĞŶƚĂŝƐ͕ĐŽŵŽĮŵ ĚĞĂƐƐĞŐƵƌĂƌƋƵĞĂĞŶƚƌĞŐĂĚŽƐĞƌǀŝĕŽŽƵĚŽďĞŵƉƷďůŝĐŽĚĞƐĞũĂĚŽŽĐŽƌƌĞƌĄƐĞŐƵŶĚŽƉĂƌąŵĞƚƌŽƐĂĨĞƌşǀĞŝƐ͕ĞĮĐŝĞŶƚĞƐĞĞĮĐĂnjĞƐ͘ ϰ͘ĞŶƚƌĞŽƵƚƌŽƐĨĂƚŽƌĞƐ͕ŽĚĞƐĞƋƵŝůşďƌŝŽĮƐĐĂůĞdžƉĞƌŝŵĞŶƚĂĚŽƉĞůŽƐ ĞŶƚĞƐĚĂĨĞĚĞƌĂĕĆŽďƌĂƐŝůĞŝƌĂƚĞŵŽƌŝŐĞŵŶĂƐĚĞĮĐŝġŶĐŝĂƐĚŽƉůĂŶĞũĂŵĞŶƚŽŐŽǀĞƌŶĂŵĞŶƚĂů͕ĂƐƐŽĐŝĂĚĂƐĂŵĄƐƉƌĄƚŝĐĂƐŽƌĕĂŵĞŶƚĄƌŝĂƐ͘ ϱ͘ũƵƐƚĞƐĮƐĐĂŝƐĚĞǀĞŵƌĞƐƵůƚĂƌĚĞĚŝĄůŽŐŽĞŶƚƌĞŽƐƉŽĚĞƌĞƐĐŽŶƐƟƚƵşĚŽƐĞĂƐŽĐŝĞĚĂĚĞƋƵĞŽƐĐŽŶƐƟƚƵŝƵ͕ĚĞŵŽĚŽĂĂĚĞƋƵĂƌĂƐĮŶĂŶĕĂƐ ƉƷďůŝĐĂƐăƌĞĂůŝĚĂĚĞƐŽĐŝŽĞĐŽŶƀŵŝĐĂ͕ƐĞŵƉƌĞŵƵƚĂŶƚĞ͕ĞďĂůŝnjĂĚĂƐƉĞůĂ ƋƵĂůŝĚĂĚĞĚĞǀŝĚĂĞŽŵşŶŝŵŽĞdžŝƐƚĞŶĐŝĂůƋƵĞƐĞĚĞǀĞŐĂƌĂŶƟƌĂƚŽĚĂĂ ƉŽƉƵůĂĕĆŽ͕ƐĞŵĞdžĐůƵƐĆŽĞƐĞŵƌĞƚſƌŝĐĂƐĨĂŶƚĂƐŝŽƐĂƐ͘Y \R. EMERJ, Rio de Janeiro, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \

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