Devido processo legislativo orçamentário: as emendas parlamentares sob a perspectiva da racionalidade legislativa

Abstract

Mandatory parliamentary amendments have become a central mechanism for allocating public funds in Brazil, significantly expanding the Legislative Branch’s influence over the federal budget. However, their implementation has faced widespread criticism, particularly for a lack of transparency and excessive resource fragmentation, which undermine both the efficiency of fund allocation and the integrity of budget planning. This thesis examines the public budget as a material law, the principles of budget planning, and the role of the Budget Law in ensuring that public needs are met while adhering to constitutional and infraconstitutional norms. Drawing on insights from legislative science and public policy studies, it reinforces the idea that legislation must uphold the values and principles that sustain the Democratic Rule of Law. Building on this foundation, the study explores the concept of the Due Budgetary Legislative Process, proposing criteria to enhance transparency in defining the purpose of mandatory parliamentary amendments and ensuring that resource allocation aligns with budget planning. Through bibliographic and documentary analysis, it examines constitutional and infraconstitutional norms, as well as the jurisprudence of the Brazilian Federal Supreme Court on the matter. The thesis’ key contribution is to underscore the need for clearer procedural rules governing mandatory amendments, establishing the explicit definition of their purpose as a fundamental criterion for fiscal transparency. Finally, it outlines directions for further research, emphasizing that the effectiveness of budgetary decisions depends on adopting sound legislative practices that promote responsible planning and public resource management.