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Thesis

French

ID: <

10670/1.3e0bzo

>

Where these data come from
Public expenditure and prevention of corruption in Brazil

Abstract

Brazil has been a constitutional republic since the advent of the 1988 Constitution, followed in 1990 by the election through universal suffrage of a President. Thirty years have passed since the last military dictatorship. Why, then, can we not effectively counter political power ? Why does internal control as a preventative institution fail to avoid public expenditure corruption? And why is this financial governance, the rules of good governance which are adopted everywhere, including in Brazil, fails to reduce cases of corruption in the context of public spending? The dictatorial way in which members of successive executive powers manage the budget by inserting and approving their plans and political wills does indeed reflect a culture of steering public finances anchored in a discretionary power. Such power of command covers social desires and needs by the design of these heads of executive power at the three national levels. In fact, it must be emphasized that this increased power is related more to custom than to the interpretation of laws, the Constitution and its principles such as democracy and the sovereignty of the law, another reason to remember corollary principles of sovereignty and budgetary financial democracy. It is sad to see that, even if this control is ensured, cases of corruption are linked to the public enterprises and outside, which reveals the symptoms of a chronic disease: the failure of the tools of internal and external control in the quest for the prevention of corruption in public spending and the consolidation of discretionary power as a quasi-dictatorial power. Hence our insistence on the design of new pillars: financial democracy aspiring to erect a new citizenship in a world where identities assume ambitious plans to build individual well-being. It is financial democracy that can reconnect with the project of a minimal social identity to prevent individual projects from undermining the essential project: the freedom of all and the freedom of opportunity for all. The second pillar is that of the sovereignty of laws, especially those with a financial content, whose contribution to the citizenship project is to ensure that the levies, expenditures and budgetary instruments are at the service of public needs. Financial democracy is the weapon against the hypo-sufficiency of financial laws and anomie and for financial equality or economic equality.

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