FOCUS ON BUDGET POLICY: THE ROLE OF BUDGET GUIDELINES LAW IN CONDUCTING CONTRUTIVIST TAX REFORMS

Abstract

In a country of continental proportions, the management of the public budget is a constant challenge, because each region has different territorial, climatic and cultural conditions, which makes the planning and adoption of guidelines to optimize and enhancere sources complex, since in a period of fiscal instability several measures must be adopted by the public authorities in order to build with a great erdegree of efficiency the Annual Budget Law (LOA). This study of qualitative nature and descriptive approach aims to analyze the BudgetaryGuidelines Laws (LDO's) of the period 2016-2019, with respect to the constitutional provision present in Article 165, paragraph 2 of the Federal Constitution of the Federative Republic of Brazil of 1988, which regulates the presence of changes in tax legislation in the structure of LDO's. The procedure of data collection and treatment went through an analysis of content in the devices studied to verify if there is evidence of general fiscal policy. During the research, the result was the presence of devices that refer to constitutional and infra-constitutional norms, the presence of devices that structure and regulate the adoption of benefits and/or tax exemptions and articles that, via redistribution, promote tax incentives for deprived regions. of structure to be able to develop alone, which denotes a concern linked to the macroeconomic policy of public investment. Finally, it is considered that LDO's could strategically adopt more pragmatic and specific guidelines, in which the precision of actions becomes a fundamental necessity to meet society's demands, while a General Public Finance Law is not created that would bring greater harmony to the legal system.