Flexibilizações orçamentárias para enfrentamento da calamidade pública do covid-19 frente às limitações do direito financeiro constitucional

Abstract

The present study aims to analyze the effects of budgetary rule flexibilization for addressing the state of public calamity caused by COVID-19. Such analysis will focus on the governmental financial phenomenon, which seeks to fulfill collective needs through obtaining, managing, and financial resources allocation. The study is justified due to the pandemic crisis and the consequent instability between public revenues and expenditures, as the existing government budget could not accommodate the reality experienced. To achieve this, it addresses the constitutional fiscal mechanisms that regulate the fiscal activity of the state, as well as the financial instruments available in the legal system to face the state of public calamity, and finally, it discusses the effects of budget flexibility, based on the material dimension financial constitutional amendment, Constitutional Amendment No. 106/2020 and Constitutional Amendment No. 109/2021. This research falls under the category of a technical bibliographic procedure with an exploratory nature, conducted through the hypothetical-deductive scientific method. Finally, we concluded that public budget flexibilities should only occur in extraordinary scenarios considering the urgency and unpredictability. In this context, when the normality scenario is re-established, priority must be given to fiscal balance responsibility. Since the Federal Constitution advocates both the promotion of the public good and intergenerational concern, that is, regarding financial affairs, the load carried by future generations.