Abstract
Abstract This article compares the structure of the city budget of São Paulo and Paris and their processes between 2008 and 2018, aiding in the understanding of budgetary decisions and contributing to the literature on public budgets, more focused on national and federal levels. As the budget process is very technical and standardized, one should observe several similarities between both cases This article demonstrates how similar the budget structures and processes of these two metropolises are. It indicates, for example, that both present incrementalisms in their budget base, as expected according to theory. However, the study also indicates differences within similarities as both cases, with very different macro institutions (federal versus unitary States), similar meso-institutions (organization of municipal institutions, municipal public policies), but certain different rules, generate important differences in their processes and some divergence in their results.
Highlights
Every year, following a permanent calendar, civil servants working in federal, national or subnational administrations begin the same annual budget process
The second is the city of Paris, located in a unitary state in Europe and both the political and economic capital of France
Regarding the municipality of São Paulo, the information resources for this study include data on municipal revenues and expenditures based on official balance sheets from 2003 to 2018, in addition to a documentary analysis concerning legislative budget processes
Summary
Every year, following a permanent calendar, civil servants working in federal, national or subnational administrations begin the same annual budget process. A large machine is set in motion with a number of players following specific routines. Few changes are observed in this process and rigidity is the main rule. Changes are marginal and follow an incremental process. To produce these incremental moves in public administration, the Budget Department, Operational Departments and the executive power go back and forth in deciding on the publication of the annual Budget. The Budget is the result of an annual budgeting process, which is very technical and standardized worldwide. Budgeting is a sovereign space of distributive
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