A normatividade das metas fiscais: A avaliação dos resultados primário e nominal no epicentro do controle externo

Abstract

Complementary Law n. 101/2000, known as the Fiscal Responsibility Law (LRF), established public finance rules aimed at responsibility in fiscal management. To this end, it gave ample prominence for compliance with the fiscal targets registered and contemplated in the Fiscal Risks Annex of the Budget Guidelines Law (LDO). This work aims to demonstrate that the fiscal goals signed in the LDO, and which are the result of the republican and democratic convergence between the Executive Power’s proposal and its approval by the Legislative Power, link all acts of budgetary and financial management. In this sense, it is argued that the fiscal targets for primary and nominal results have a high degree of coercibility, and that tax management divorced from their compliance is based on the presumption of irregularity in the accounts of the heads of the Executive Branch. It is even shown that, over the twenty years of the LRF’s existence, that the achievement of the primary result goal was a little commented protagonist in the rejection of the accounts of the Government of the Republic of 2014 and 2015, and, likewise, the conviction for a crime under the responsibility of the then President of the Republic, Dilma Roussef.