CONSIDERATIONS ON THE PRINCIPLE OF TRANSPARENCY IN FINANCIAL LAW

Authors

  • Guilherme Ribas da Silva Santos Catholic University of Brasilia - UCB
  • Marcos Aurélio Pereira Valadão Fundação Getúlio Vargas - EPPG (Brasília-DF). http://orcid.org/0000-0002-9301-3366

DOI:

https://doi.org/10.5433/1980-511X.2021v16n1p186

Keywords:

Financial law, fiscal transparency, constitutional and legal principles

Abstract

The article discusses aspects of the principle of transparency within the scope of Financial Law. After pointing out the theoretical premises that guide this principle in the scope of Public Administration in general and discussing the inherent characteristics of Financial Law, it intends to expose the constitutional and infraconstitutional normative acts that observe it, with the purpose of pondering on topics related to its insertion in the Brazilian legal system.

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Author Biographies

Guilherme Ribas da Silva Santos, Catholic University of Brasilia - UCB

Master in Law from the Catholic University of Brasilia (UCB). Post-graduate degree in Tax Law (UDF). Advisor to the Minister of the Superior Court of Justice.

Marcos Aurélio Pereira Valadão, Fundação Getúlio Vargas - EPPG (Brasília-DF).

Doctor of Law (S.J.D., SMU - USA); LLM - International and Comparative Law (SMU-EUA); Master in Public Law (UnB); MBA in Financial Administration (IBMEC); Postdoctoral Studies (UnB); Former President of the 1st Section and 2nd Chamber of the 3rd Section of CARF. Professor at Fundação Getúlio Vargas - EPPG (Brasília-DF).

Published

2021-05-05

How to Cite

Santos, G. R. da S., & Valadão, M. A. P. (2021). CONSIDERATIONS ON THE PRINCIPLE OF TRANSPARENCY IN FINANCIAL LAW. Revista Do Direito Público, 16(1), 186–201. https://doi.org/10.5433/1980-511X.2021v16n1p186

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Artigos