Banca de QUALIFICAÇÃO: PAULA IASMIN SANTOS PONTES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : PAULA IASMIN SANTOS PONTES
DATE: 17/07/2023
TIME: 09:00
LOCAL: FACULDADE DE DIREITO DE ALAGOAS - UFAL - MACEIÓ
TITLE:

THE BRAZILIAN PUBLIC DEBT SERVICE BUDGET: FROM LEGAL PROTECTION TO FINANCIAL-BUDGETARY IMPACTS

KEY WORDS:

Key words: public debt; public budget; fundamental right; constitutional protection of the debt; debt service.

PAGES: 125
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUBÁREA: Direito Público
SPECIALTY: Direito Tributário
SUMMARY:

In its strict form, public debt must be understood according to the legal dictates extracted from the Federal Constitution and legislation of various orders, especially those of a federal nature. What the present work proposes, in turn, is a broad observation, which considers from the historical outline of the Brazilian debt phenomenon, to the way in which this is shown in the budget. Through the use of a deductive methodology and bibliographical sources that guarantee the necessary interdisciplinarity, the aim is to go beyond a legal reading that is limited to the identification of financial norms, in order to make possible the inquiry around the constitutional and legal shielding around the public debt, and how it impacts on the financial activity of the State. The result obtained is the clear misrepresentation of the expected functions of public expenditure, which is visualized insofar as debt service enjoys predominance in the face of other expenses, including being a decisive element in the misrepresentation of what is expected from the financial Constitution, disconnected from the constitutional objectives once stipulated by the total Constitution.

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