Constituição de 1988 e a força normativa das normas orçamentárias impositivas: o orçamento público brasileiro e sua realidade dual

Abstract

This article aims to analyze the phenomenon of the normative force of the 1988 Federal Constitution in the context of the so-called pre-budgetary norms and, consequently, assess their impact on the new dual approach assumed by the Brazilian Public Budget. The 1988 Constitution unequivocally embraced its commitment to the Democratic State Ruled by Law and, by extension, the protection and promotion of Fundamental Rights. In this way, the Constitution radiates its normativity throughout the Brazilian Legal System, including in the rules related to the State's financial activities. Thus, the Public Budget plays a crucial role in the pursuit of the rights established in the Fundamental Law. According to prevailing doctrine, the Brazilian Public Budget is traditionally considered authorizing in nature, meaning it does not bind the Executive branch to carry out the expenditures it outlines. However, the changes introduced by Constitutional Amendments No. 86/15 and No. 100/19 established the duty to execute budgetary forecasts. For the elaboration of this article, a deductive method was adopted, starting with the analysis of legal instruments and theories relevant to the subject. As a result, it can be observed that the Brazilian Public Budget presents a dual reality: budgetary norms coexist, which have an authorizing nature, and pre-budgetary norms, which have an impositive character, as they are stipulated in legal instruments with greater normative, making them binding in their observance.