Fiscalization of the public budget: accoutibility and social control of the financial activity of the state

Authors

DOI:

https://doi.org/10.5433/1980-511X.2017v12n3p216

Keywords:

Financial Activity of the State, Social Control, Public budget

Abstract

The fiscalization of the public budget has allowed the company to use mechanisms that allow a better control of public spending. However, how does social control over budget develop? For this problem to be developed, the research adopts the method of deductive approach. In addition, as a method of procedure, the monographic will be applied. Initially, the public budget will be addressed, and then public financial control and oversight will be investigated. Subsequently, the social control of the state's financial activity will be studied, and then the legal foundations of social control will be assessed. At the end, it is concluded that social control is covered by the context of accountability and has legal mechanisms for its exercise, which are at the disposal of society, strengthening the way in which public planning and spending can be monitored.

Downloads

Download data is not yet available.

Author Biographies

Vinícius Oliveira Braz Deprá, University of Santa Cruz do Sul - UNISC

Professor of Law at the University of Santa Cruz do Sul - UNISC. Master in Law (UNISC). Specialist in Tax Law (Anhanguera). Bachelor in Law (UNIFRA) and Bachelor in Military Sciences - Social Defense Area (Military Brigade). Has a Specialization Course in Military Firefighter (ABM) and in Risk Management (ABM). Captain of the General Staff of the Military Fire Brigade of RS. viniciusdepra@gmail.com

Mônia Clarissa Hennig Leal, University of Santa Cruz do Sul - UNISC

He holds a law degree from the University of Santa Cruz do Sul (1999), a Master's degree in Law from the University of Santa Cruz do Sul (2001), a PhD in Law from the Vale do Rio dos Sinos University (2005) and a sandwich doctorate from the Heidelberg University ( Ruprecht-Karls) (2004); postdoctoral degree from the Universität Heidelberg (Ruprecht-Karls) (2007). Professor of the University of Santa Cruz do Sul. Adjunct Coordinator of the Post-Graduate Program in Law - Master and Doctorate of the University of Santa Cruz do Sul - UNISC. Member of the Superior Council and the Advisory Committee of the Humanities and Social Sciences Area of FAPERGS. moniah@unisc.br

Published

2017-12-30

How to Cite

Deprá, V. O. B., & Leal, M. C. H. (2017). Fiscalization of the public budget: accoutibility and social control of the financial activity of the state. Revista Do Direito Público, 12(3), 216–241. https://doi.org/10.5433/1980-511X.2017v12n3p216

Issue

Section

Artigos