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Reforming the budget formulation process in the Brazilian congress

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  • Helio Tollini

Abstract

This article provides a view of the Brazilian congressional budgetary process and how it contributes to preventing the budget from effectively determining public spending. Particular elements include revenue estimation, presentation and approval of amendments, sectoral committee involvement, and institutional technical advice.

Suggested Citation

  • Helio Tollini, 2009. "Reforming the budget formulation process in the Brazilian congress," OECD Journal on Budgeting, OECD Publishing, vol. 9(1), pages 1-29.
    • Handle: RePEc:oec:govkaa:5ksm3nmmzbkd
    DOI: 10.1787/budget-v9-art1-en
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    Cited by:

    1. Mr. Ian Lienert, 2010. "Should Advanced Countries Adopt a Fiscal Responsibility Law?," IMF Working Papers 2010/254, International Monetary Fund.
    2. Balán, Pablo & Dodyk, Juan & Puente, Ignacio, 2022. "The political behavior of family firms: Evidence from Brazil," World Development, Elsevier, vol. 151(C).

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