Parliamentary Budgetary Amendments and the Republican Principle: Ending Anonymity through Digital Active Transparency
DOI:
https://doi.org/10.66104/tfvxt262Keywords:
Emendas Parlamentares, Orçamento Impositivo, Direito Financeiro, Princípio Republicano, Transparência AtivaAbstract
This research analyzes the metamorphosis of parliamentary amendments in Brazil under the aegis of the 1988 Citizen Constitution, investigating the transition from the authorizative budgetary model to the paradigm of the mandatory budget. The significance of this theme lies in the reconfiguration of the balance of powers, given that budgetary control has become the central axis of governability and contemporary regional development. Employing a qualitative and exploratory methodology based on a literature review, documentary analysis of budgetary series (1988–2025), and an examination of the jurisprudence from the Supreme Federal Court and the Federal Court of Accounts, this analysis maps the rise of Congress as an authorizing officer of expenditures. The study concludes that the "parliamentarization" of the budget, while decentralizing resources, has generated crises of opacity that were countered by judicial intervention. The results demonstrate that the legal validity of mandatory amendments currently depends on the definitive overcoming of political anonymity through digital active transparency. Consequently, the institutionalization of end-to-end electronic traceability is consolidated as the new essential republican requirement for the execution of public funds, ensuring that legislative protagonism is harmonized with social control and fiscal efficiency.
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