KƌĕĂŵĞŶƚŽWƷďůŝĐŽ͕ũƵƐƚĞ&ŝƐĐĂů

e Administração Consensual
Jessé Torres Pereira Junior
ĞƐĞŵďĂƌŐĂĚŽƌĚŽd:Z:͘WƌŽĨĞƐƐŽƌĐŽŽƌĚĞŶĂĚŽƌĚŽƐ
ĐƵƌƐŽƐ ĚĞ ƉſƐͲŐƌĂĚƵĂĕĆŽ Ğŵ ŝƌĞŝƚŽ ĚŵŝŶŝƐƚƌĂƟǀŽ
ĚĂƐĐŽůĂĚĂDĂŐŝƐƚƌĂƚƵƌĂĞĚĂƐĐŽůĂĚĞĚŵŝŶŝƐƚƌĂ-
ĕĆŽ:ƵĚŝĐŝĄƌŝĂĚŽƐƚĂĚŽĚŽZŝŽĚĞ:ĂŶĞŝƌŽ͘WƌŽĨĞƐƐŽƌ
ǀŝƐŝƚĂŶƚĞ ĚĂ ƐĐŽůĂ ĚĞ ŝƌĞŝƚŽͲZŝŽ͕ ĚĂ &ƵŶĚĂĕĆŽ 'Ğ-
ƚƷůŝŽsĂƌŐĂƐ͘

Thaís Boia Marçal

ĂĐŚĂƌĞůĂĞŵŝƌĞŝƚŽƉĞůĂhZ:͘ƐƉĞĐŝĂůŝƐƚĂĞŵŝ-
ƌĞŝƚŽ WƷďůŝĐŽ ƉĞůĂ hŶŝǀĞƌƐŝĚĂĚĞ ĂŶĚŝĚŽ DĞŶĚĞƐ͘
WſƐͲŐƌĂĚƵĂĚĂƉĞůĂDZ:͘ĚǀŽŐĂĚĂ͘

RESUMO: K ĞƐƚĂĚŽ ƉſƐͲŵŽĚĞƌŶŽ ĐŽŵƉƌŽŵĞƚĞͲƐĞ Ă ĞĨĞƟǀĂƌ ŽƐ ĚŝƌĞŝƚŽƐ

ĨƵŶĚĂŵĞŶƚĂŝƐ ƋƵĞ Ă ŽŶƐƟƚƵŝĕĆŽ ĂƐƐĞŐƵƌĂ ĂŽƐ ĐŝĚĂĚĆŽƐ͕ ƐĞŵ ĞdžĐůƵƐĆŽ͕
ĞŶƚƌĞĞůĞƐŽĚŝƌĞŝƚŽăďŽĂĂĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝĐĂ͘ŝŶƐƚƌƵŵĞŶƚŽĚĞĐŽŶĨŽƌ-
ŵĂĕĆŽĚĞƐƚĂ͕ŶŽĚŝƌĞŝƚŽƉƷďůŝĐŽĐŽŶƚĞŵƉŽƌąŶĞŽďƌĂƐŝůĞŝƌŽ͕Ă>ĞŝĚĞZĞƐ-
ƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂů͕ĐƵũĂĞĚŝĕĆŽĐŽŵƉůĞƚĂϭϱĂŶŽƐĞĞŵĨĂĐĞĚĂƋƵĂůƐĞ
ƉƌŽŵŽǀĞŵĂũƵƐƚĞƐĐŽŶĐŝůŝĂĚŽƌĞƐĚĂƐůĞŝƐŽƌĕĂŵĞŶƚĄƌŝĂƐĐŽŵĂƌĞĂůŝĚĂĚĞ
ƐŽĐŝŽĞĐŽŶƀŵŝĐĂ Ğŵ ƉĞƌŵĂŶĞŶƚĞ ŵƵƚĂĕĆŽ͘ ũƵƐƚĞƐ ƋƵĞ ĚĞǀĞŵ ƌĞƐƵůƚĂƌ
ĚŽĚŝĄůŽŐŽĞŶƚƌĞĂƐŝŶƐƟƚƵŝĕƁĞƐƌĞƉƌĞƐĞŶƚĂƟǀĂƐĚĂƐŽĐŝĞĚĂĚĞ͕ĚĞƐŽƌƚĞĂ
ĐŽŶĚƵnjŝƌĂĞƐĐŽůŚĂƐƋƵĞƐĞƌĆŽƚĂŶƚŽŵĂŝƐĞĮĐŝĞŶƚĞƐƋƵĂŶƚŽƉĂƵƚĂĚĂƐŶĂ
consensualidade.
PALAVRAS-CHAVE͗KƌĕĂŵĞŶƚŽƉƷďůŝĐŽ͘ũƵƐƚĞĮƐĐĂů͘ĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝ-
ĐĂĚŝĂůſŐŝĐĂ͘>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂů͘
TITLE: WƵďůŝĐďƵĚŐĞƚ͕ĮƐĐĂůĂĚũƵƐƚŵĞŶƚĂŶĚƉƵďůŝĐĂĚŵŝŶŝƐƚƌĂƟŽŶĐŽŶƐĞŶ-
sus.
ABSTRACT͗dŚĞƉŽƐƚŵŽĚĞƌŶƐƚĂƚĞŝƐŐƵŝĚĞĚƚŽĂĐŚŝĞǀĞĨƵŶĚĂŵĞŶƚĂůƌŝŐŚƚƐ͕
ŝŶĐůƵĚŝŶŐƚŚĞƌŝŐŚƚĨŽƌĂŐŽŽĚƉƵďůŝĐĂĚŵŝŶŝƐƚƌĂƟŽŶ͘/ŶƐƵĐŚƉƵƌƉŽƐĞ͕ĂŶĚ
ƚŽĞŶĂďůĞƌĞƐƉĞĐƚĨŽƌĮƐĐĂůƌĞƐƉŽŶƐŝďŝůŝƚLJůĂǁ͕ŝƚŝƐŝŵƉĞƌĂƟǀĞƚŽĐĂƌƌLJŽƵƚ
ĮƐĐĂůĂĚũƵƐƚŵĞŶƚƐƚŚĂƚĂůůŽǁƚŚĞĂĚĞƋƵĂĐLJŽĨďƵĚŐĞƚůĂǁƐƚŽĐŽŶƚĞŵƉŽ-

162 \R. EMERJ, Rio de Janeiro, v. 19, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \
ƌĂŶĞŽƵƐŶŽƚƐƚĂďůĞƐŽĐŝŽĞĐŽŶŽŵŝĐĐŽŶƚĞdžƚƐ͘dŚĞƐĞĂĚũƵƐƚŵĞŶƚƐŽƵŐŚƚƚŽ
ďĞ ďĂƐĞĚ ŽŶ ĚŝĂůŽŐƵĞ ĂŵŽŶŐ ŝŶƐƟƚƵƟŽŶƐ͕ ŝŶ ŽƌĚĞƌ ƚŽ ŝŵƉƌŽǀĞ ĞĸĐŝĞŶƚ
ĐŚŽŝĐĞƐŐƌŽƵŶĚĞĚŽŶĐŽŶƐĞŶƐƵĂůŝƐŵ͘
KEYWORDS: WƵďůŝĐďƵĚŐĞƚ͘&ŝƐĐĂůĂĚũƵƐƚŵĞŶƚ͘ŝĂůŽŐŝĐƉƵďůŝĐĂĚŵŝŶŝƐƚƌĂ-
ƟŽŶ͘&ŝƐĐĂůƌĞƐƉŽŶƐŝďŝůŝƚLJůĂǁ͘
SUMÁRIO: ϭ͘/ŶƚƌŽĚƵĕĆŽ͘Ϯ͘KƌĕĂŵĞŶƚŽƉƷďůŝĐŽ͖Ϯ͘ϭ͘ŽŶĐĞŝƚŽ͘Ϯ͘Ϯ͘ĞƐ-
ƉĞƐĂƉƷďůŝĐĂ͗ŝŵƉůĞŵĞŶƚĂĕĆŽĚĞĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐ͘ϯ͘>ĞŝĚĞZĞƐƉŽŶ-
ƐĂďŝůŝĚĂĚĞ&ŝƐĐĂů͘ϯ͘ϭ͘ŽŶĐƌĞƟnjĂĕĆŽĚŽĚŝƌĞŝƚŽĨƵŶĚĂŵĞŶƚĂůăďŽĂŐĞƐƚĆŽ
ƉƷďůŝĐĂ͖ ϯ͘Ϯ͘ ũƵƐƚĞ ĮƐĐĂů ĐŽŵŽ ĨŽƌŵĂ ĚĞ ƉůĂŶĞũĂŵĞŶƚŽ Ğ ĚĞ ƌĞƐƉĞŝƚŽ ă
ŐĞƐƚĆŽ ĐŽŶƐĞƋƵĞŶƚĞ͘ ϰ͘ ĚŵŝŶŝƐƚƌĂĕĆŽ ƉƷďůŝĐĂ ĚŝĂůſŐŝĐĂ͘ ϰ͘ϭ͘ ŽŶĐĞŝƚŽ͘
ϰ͘Ϯ͘KĐŽŵƉƌŽŵŝƐƐŽŝŶƚĞƌŐĞƌĂĐŝŽŶĂůĚŽĂũƵƐƚĞĮƐĐĂů͘ϱ͘^şŶƚĞƐĞĐŽŶĐůƵƐŝǀĂ͘

1. INTRODUÇÃO
džƐƵƌŐĞ͕ŶŽƐƷůƟŵŽƐƚƌŝŶƚĂĂŶŽƐ͕ŽĞƐƚĂĚŽƉſƐͲŵŽĚĞƌŶŽ͕ŐĞƌĞŶĐŝĂů͕
ŵĞĚŝĂĚŽƌĞŐĂƌĂŶƟĚŽƌ͘ƐƚĂĚŽũƵŶŐŝĚŽĂŽƌĞƐƉĞŝƚŽƉĞůĂĚŝŐŶŝĚĂĚĞĚĂƉĞƐ-
soa humana1͕ƚĂŶŐŝĚŽƉĞůĂĞĨĞƟǀĂĕĆŽĚŽƐĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐ2, entre os
ƋƵĂŝƐŽĚŝƌĞŝƚŽăďŽĂĂĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝĐĂ3.
No cenário da pós-modernidade, cumprem nodal importância a
ĚŝƐĐƵƐƐĆŽ͕ĂĞůĂďŽƌĂĕĆŽĞŽĐƵŵƉƌŝŵĞŶƚŽĚĂƐůĞŝƐŽƌĕĂŵĞŶƚĄƌŝĂƐ͕ŶĂƋƵĂ-
ůŝĚĂĚĞĚĞŝŶƐƚƌƵŵĞŶƚŽĚĞƐƟŶĂĚŽĂǀŝĂďŝůŝnjĂƌŽĚĞƐĞŵƉĞŶŚŽĚĂƐĨƵŶĕƁĞƐ
estatais.
ϭŝŐŶŝĚĂĚĞĚĂƉĞƐƐŽĂŚƵŵĂŶĂ͕ƐĞŐƵŶĚŽ/ŶŐŽtŽůĨŐĂŶŐ^ĂƌůĞƚ͕ĠĂƋƵĂůŝĚĂĚĞŝŶƚƌşŶƐĞĐĂĞĚŝƐƟŶƟǀĂƌĞĐŽŶŚĞĐŝĚĂĞŵ
ĐĂĚĂƐĞƌŚƵŵĂŶŽ͕ƋƵĞŽĨĂnjŵĞƌĞĐĞĚŽƌĚŽŵĞƐŵŽƌĞƐƉĞŝƚŽĞĐŽŶƐŝĚĞƌĂĕĆŽƉŽƌƉĂƌƚĞĚŽĞƐƚĂĚŽĞĚĂĐŽŵƵŶŝĚĂĚĞ͕
ŝŵƉůŝĐĂŶĚŽ͕ŶĞƐƚĞƐĞŶƟĚŽ͕ƵŵĐŽŵƉůĞdžŽĚĞĚŝƌĞŝƚŽƐĞĚĞǀĞƌĞƐĨƵŶĚĂŵĞŶƚĂŝƐƋƵĞƉƌŽƚĞũĂŵĂƉĞƐƐŽĂƚĂŶƚŽĐŽŶƚƌĂ
ƚŽĚŽĞƋƵĂůƋƵĞƌĂƚŽĚĞĐƵŶŚŽĚĞŐƌĂĚĂŶƚĞĞĚĞƐƵŵĂŶŽ͕ĐŽŵŽǀĞŶŚĂŵĂůŚĞŐĂƌĂŶƟƌĂƐĐŽŶĚŝĕƁĞƐĞdžŝƐƚĞŶĐŝĂŝƐŵşŶŝ-
ŵĂƐƉĂƌĂƵŵĂǀŝĚĂƐĂƵĚĄǀĞů͘Ĩ͘^Z>d͕/ŶŐŽtŽůĨŐĂŶŐ͘Dignidade da Pessoa Humana e Direitos Fundamentais na
ŽŶƐƟƚƵŝĕĆŽ&ĞĚĞƌĂůĚĞϭϵϴϴ͘ϱ͘Ě͘WŽƌƚŽůĞŐƌĞ͗>ŝǀƌĂƌŝĂĚŽĚǀŽŐĂĚŽ͕ϮϬϬϴ͕Ɖ͘ϲϮ͘ŶĂWĂƵůĂĚĞĂƌĐĞůůŽƐƌĞƐƐĂůƚĂ͕
ĂŝŶĚĂ͕ƋƵĞ͞ŽĞĨĞŝƚŽƉƌĞƚĞŶĚŝĚŽƉĞůĂĚŝŐŶŝĚĂĚĞĚĂƉĞƐƐŽĂŚƵŵĂŶĂĐŽŶƐŝƐƚĞ͕ĞŵƚĞƌŵŽƐŐĞƌĂŝƐ͕ĞŵƋƵĞĂƐƉĞƐƐŽĂƐ
ƚĞŶŚĂŵƵŵĂǀŝĚĂĚŝŐŶĂ͘ŽŵŽĠĐŽƌƌŝƋƵĞŝƌŽĂĐŽŶƚĞĐĞƌĐŽŵŽƐƉƌŝŶĐşƉŝŽƐ͕ĞŵďŽƌĂĞƐƚĞĞĨĞŝƚŽƐĞũĂŝŶĚĞƚĞƌŵŝŶĂĚŽĂ
ƉĂƌƟƌĚĞƵŵƉŽŶƚŽ;ǀĂƌŝĂŶĚŽĞŵĨƵŶĕĆŽĚĞŽƉŝŶŝƁĞƐƉŽůşƟĐĂƐ͕ĮůŽƐſĮĐĂƐ͕ƌĞůŝŐŝŽƐĂƐĞƚĐ͘Ϳ͕ŚĄƚĂŵďĠŵƵŵĐŽŶƚĞƷĚŽ
ďĄƐŝĐŽ͕ƐĞŵŽƋƵĂůƐĞƉŽĚĞƌĄĂĮƌŵĂƌƋƵĞŽƉƌŝŶĐşƉŝŽĨŽŝǀŝŽůĂĚŽĞƋƵĞĂƐƐƵŵĞĐĂƌĄƚĞƌĚĞƌĞŐƌĂĞŶĆŽŵĂŝƐĚĞƉƌŝŶ-
ĐşƉŝŽ͘ƐƐĞŶƷĐůĞŽ͕ŶŽƚŽĐĂŶƚĞĂŽƐĞůĞŵĞŶƚŽƐŵĂƚĞƌŝĂŝƐĚĂĚŝŐŶŝĚĂĚĞ͕ĠĐŽŵƉŽƐƚŽƉĞůŽŵşŶŝŵŽĞdžŝƐƚĞŶĐŝĂů͕ƋƵĞĐŽŶ-
ƐŝƐƚĞĞŵƵŵĐŽŶũƵŶƚŽĚĞƉƌĞƐƚĂĕƁĞƐŵĂƚĞƌŝĂŝƐŵşŶŝŵĂƐ͕ƐĞŵĂƐƋƵĂŝƐƐĞƉŽĚĞƌĄĂĮƌŵĂƌƋƵĞŽŝŶĚŝǀşĚƵŽĞŶĐŽŶƚƌĂͲƐĞ
ĞŵƐŝƚƵĂĕĆŽĚĞŝŶĚŝŐŶŝĚĂĚĞ͘͟Ĩ͘Z>>K^͕ŶĂWĂƵůĂĚĞ͘ĞĮĐĄĐŝĂ:ƵƌşĚŝĐĂĚŽƐWƌŝŶĐşƉŝŽƐŽŶƐƟƚƵĐŝŽŶĂŝƐʹŽ
princípio da dignidade da pessoa humana. 3ª ed. Rio de Janeiro: Renovar, 2011, p. 368.
ϮĞdžƉƌĞƐƐĆŽ͞ĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐ͟ĠĚĞƐĞŶǀŽůǀŝĚĂŶĂĐƵůƚƵƌĂũƵƐƉŽůşƟĐĂĂůĞŵĆ͕ƋƵĞĚĞŵŽŶƐƚƌĂĂŝŶƚĞŶĕĆŽĚĞĐŽŶĨĞ-
ƌŝƌĂƚĂůĐĂƚĞŐŽƌŝĂĚĞĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂĕĆŽƚƌĂŶƐĐĞŶĚĞŶƚĞ͘ĚŽƵƚƌŝŶĂĨƌĂŶĐĞƐĂĚĞŶŽŵŝŶĂƚĂŝƐĚŝƌĞŝƚŽƐĐŽŵŽůŝďĞƌĚĂ-
ĚĞƐƉƷďůŝĐĂƐ͕ŶĂďƵƐĐĂĚĞĞŶĂůƚĞĐĞƌŽĐĂƌĄƚĞƌůŝŵŝƚĂĚŽƌĚĂƉŽƚĞƐƚĂĚĞĞƐƚĂƚĂů͘ĚŽƵƚƌŝŶĂĂŶŐůŽͲƐĂdžƀŶŝĐĂƉƌĞĨĞƌĞĚŝƌĞŝƚŽƐ
civis ;ĐŝǀŝůƌŝŐŚƚƐͿ͕ĐŽŵŽĮŵĚĞƌĞĨŽƌĕĂƌĂƐƵĂǀŝŶĐƵůĂĕĆŽĐŽŵĂƚĞŵĄƟĐĂĚĂĐŝĚĂĚĂŶŝĂĞĚĞƐĞƵƌĞĐŽŶŚĞĐŝŵĞŶƚŽŶŽ
ąŵďŝƚŽĚĂĞƐĨĞƌĂƉƷďůŝĐĂ;civitasͿ͘Ĩ͗͘'Khs͕DĂƌĐŽƐDĂƐĞůŝ͘ΗKĚŝƌĞŝƚŽĂŽĨŽƌŶĞĐŝŵĞŶƚŽĞƐƚĂƚĂůĚĞŵĞĚŝĐĂŵĞŶƚŽƐΗ͘
In͗'Z/͕ŵĞƌƐŽŶ;ĐŽŽƌĚ͘Ϳ͘ĞĨĞƟǀŝĚĂĚĞĚŽƐĚŝƌĞŝƚŽƐƐŽĐŝĂŝƐ. Rio de Janeiro: Lumen Juris, 2004, p. 220.
ϯWZ/Z:hE/KZ͕:ĞƐƐĠdŽƌƌĞƐ͘ΗWƌĞƐĞŶĕĂĚĂĚŵŝŶŝƐƚƌĂĕĆŽŽŶƐĞŶƐƵĂůŶŽŝƌĞŝƚŽWŽƐŝƟǀŽƌĂƐŝůĞŝƌŽΗ͘ In: FREITAS,
ĂŶŝĞůĂĂŶĚĞŝƌĂĚĞ͖s>>͕sĂŶŝĐĞZĞŐŝŶĂ>şƌŝŽĚŽ;ŽŽƌĚƐ͘Ϳ͘ŝƌĞŝƚŽĚŵŝŶŝƐƚƌĂƟǀŽĞĞŵŽĐƌĂĐŝĂĐŽŶƀŵŝĐĂ. Belo
Horizonte: Fórum, 2012, p. 293.

\R. EMERJ, Rio de Janeiro, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \ 163
 ^ŽďƌĞǀŝŶĚŽƌĞƚƌĂĕĆŽĞĐŽŶƀŵŝĐĂ͕ƌĞĐůĂŵĂͲƐĞĚĂŐĞƐƚĆŽĞƐƚĂƚĂůĂƉƌŽ-
ŵŽĕĆŽĚĞĂũƵƐƚĞƐĮƐĐĂŝƐ͕ĐŽŵŽĮŵĚĞǀŝĂďŝůŝnjĂƌŽŵĂŶĞũŽĚŽŽƌĕĂŵĞŶƚŽ
ĚĞŵŽůĚĞĂĂƚĞŶĚĞƌăĐŽŶũƵŶƚƵƌĂ͕ƐĞŵĞdžƚƌĂƉŽůĂĕĆŽĚŽƐůŝŵŝƚĞƐĚĂ>ĞŝĚĞ
Responsabilidade Fiscal (Lei Complementar nº 101/2000).
KĚĞƐĂĮŽĚĞƐƐĞƐĂũƵƐƚĞƐĞƐƚĂƌĄĞŵŝĚĞŶƟĮĐĂƌĞƐĐŽůŚĂƐƋƵĞƐĂƟƐĨĂ-
ĕĂŵĂůſŐŝĐĂĚĂďŽĂŐŽǀĞƌŶĂŶĕĂ͕ŽƋƵĞĚĞŵĂŶĚĂĚŝĄůŽŐŽŝŶƐƟƚƵĐŝŽŶĂůĞŶ-
ƚƌĞŽƐƉŽĚĞƌĞƐĞdžĞĐƵƟǀŽĞůĞŐŝƐůĂƟǀŽĞŵďƵƐĐĂĚĞƐŽůƵĕƁĞƐƉĂƵƚĂĚĂƐƉĞůĂ
ĐŽŶƐĞŶƐƵĂůŝĚĂĚĞ͕ĐƵũĂŽƌŝŐĞŵĞƐƚĂƌĄ͕ƉŽƌĠŵ͕ŶĂƐŽĐŝĞĚĂĚĞĞŶĆŽ͕ĂƉĞŶĂƐ͕
ŶĂŝŶƚĞƌƉƌĞƚĂĕĆŽƋƵĞĚĞůĂĨĂnjĞŵŽƐĂŐĞŶƚĞƐƉŽůşƟĐŽƐ͕ƐĞŐƵŶĚŽƐƵĂƐƉƌſ-
ƉƌŝĂƐĐŽŶǀĞŶŝġŶĐŝĂƐ͘

2. ORÇAMENTO PÚBLICO

2.1. Conceito
EŽƐ ĞƐƚĄŐŝŽƐ ĚŽ ĞƐƚĂĚŽ ůŝďĞƌĂů ;ŐĞŶĚĂƌŵĞ) e do estado do bem-
-estar (ǁĞůĨĂƌĞͿ͕ŽŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽƌĞůĂĐŝŽŶĂǀĂƌĞĐĞŝƚĂƐ4 e despesas, ou
ƐĞũĂ͕ĞƐƟŵĂƟǀĂĚĂƐƉƌŝŵĞŝƌĂƐĞĮdžĂĕĆŽĚĂƐƐĞŐƵŶĚĂƐ5͕ĂĐĂĚĂĂŶŽ͕ĐŽŶƐƟ-
ƚƵŝŶĚŽŽŵĂƌĐŽĚĞůŝŵŝƚĂĚŽƌĚĂĂƟǀŝĚĂĚĞĮŶĂŶĐĞŝƌĂĚŽĞƐƚĂĚŽŶŽƉĞƌşŽĚŽ
ĚĞƐƵĂƌĞƐƉĞĐƟǀĂǀŝŐġŶĐŝĂ6.
ĐŽŶĐĞƉĕĆŽƉĞƌƐŝƐƚĞĐŽŵŽĐŽŶĐĞŝƚŽďĄƐŝĐŽ͕ŵĂƐĚĞǀĞƐĞƌĐŽĂĚƵ-
ŶĂĚĂĐŽŵĂŶŽĕĆŽĚĞƋƵĞƐĞƚƌĂƚĂĚĞŝŶƐƚƌƵŵĞŶƚŽƵƟůŝnjĂĚŽƉĞůŽŐŽǀĞƌŶŽ
ƉĂƌĂ ĂƟŶŐŝƌ ŵĞƚĂƐ ƚƌĂĕĂĚĂƐ Ğŵ ƉůĂŶŽ ĚĞ ŐĞƐƚĆŽ7, inferido como instru-
ŵĞŶƚŽĚĞĐŽŶƚƌŽůĞƉŽůşƟĐŽĚĂƐĂƟǀŝĚĂĚĞƐŐŽǀĞƌŶĂŵĞŶƚĂŝƐ8.
Com o crescimento do tĞůĨĂƌĞ^ƚĂƚĞ͕ŶŽƉſƐͲŐƵĞƌƌĂĚŽƐĠĐƵůŽyy͕
ĂƉƌĞŽĐƵƉĂĕĆŽĞƐƚƌŝƚĂĐŽŵŽĞƋƵŝůşďƌŝŽĐŽŶƚĄďŝůĂŶƵĂůĚĂƐĐŽŶƚĂƐƉƷďůŝĐĂƐ
ĚĄůƵŐĂƌĂĐŽŶƐŝĚĞƌĂĕƁĞƐŵĂŝƐĂŵƉůĂƐ9ĂƌĞƐƉĞŝƚŽĚĂĨƵŶĕĆŽƐŽĐŝĂůĚŽŽƌ-
ĕĂŵĞŶƚŽƉƷďůŝĐŽ͘EĂƐĐĞŽĐŚĂŵĂĚŽ͞ŽƌĕĂŵĞŶƚŽͲƉƌŽŐƌĂŵĂ͕͟ƉŽƌŵĞŝŽĚŽ
ƋƵĂůƐĞĞdžƉƌĞƐƐĂ͕ƐĞĂƉƌŽǀĂ͕ƐĞĞdžĞĐƵƚĂĞƐĞĂǀĂůŝĂŽŶşǀĞůĚĞĐƵŵƉƌŝŵĞŶƚŽ
ϰWĂƌĂĚƵĂƌĚŽDĞŶĚŽŶĕĂ͞ƐŽĂƌĂnjŽĄǀĞůƋƵĞŽƐƚĂĚŽ͕ĞŵƉƌŝŶĐşƉŝŽ͕ƐſĂƌƌĞĐĂĚĞĐŽĂƟǀĂŵĞŶƚĞĂƋƵŝůŽƋƵĞĨŽƌŶĞ-
ĐĞƐƐĄƌŝŽ͟ͲΗůŐƵŶƐƉƌĞƐƐƵƉŽƐƚŽƐƉĂƌĂƵŵŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽĐŽŶĨŽƌŵĞĂŽŶƐƟƚƵŝĕĆŽΗ͘ In͗ZZK^K͕>ƵşƐZŽďĞƌƚŽ
;ŽƌŐ͘Ϳ͘ƌĞĐŽŶƐƚƌƵĕĆŽĚĞŵŽĐƌĄƟĐĂĚŽĚŝƌĞŝƚŽƉƷďůŝĐŽŶŽƌĂƐŝů͘>ŝǀƌŽŽŵĞŵŽƌĂƟǀŽĚŽƐϮϱĂŶŽƐĚĞŵĂŐŝƐƚĠƌŝŽĚŽ
ƉƌŽĨĞƐƐŽƌ>ƵşƐZŽďĞƌƚŽĂƌƌŽƐŽ͘ZŝŽĚĞ:ĂŶĞŝƌŽ͗ZĞŶŽǀĂƌ͕ϮϬϬϳ͕Ɖ͘ϲϰϰ͘
ϱ'KE>s^͕,ĞƌŵĞƐ>ĂƌĂŶũĂ͘hŵĂǀŝƐĆŽĐƌşƟĐĂĚŽŽƌĕĂŵĞŶƚŽƉĂƌƟĐŝƉĂƟǀŽ. Rio de Janeiro: Lumen Juris, 2005, p. 40.
ϲE^/DEdK͕ĂƌůŽƐsĂůĚĞƌĚŽ͘ΗKŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽŶĂſƟĐĂĚĞƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĮƐĐĂů͗ĂƵƚŽƌŝnjĂƟǀŽŽƵŝŵƉŽƐŝ-
ƟǀŽΗ͘Revista Ibero-americana de Direito Público, nº 6, 2001, p. 16.
ϳ'KE>s^͕ŽƉ͘Đŝƚ., p. 34.
8/ďŝĚĞŵ, p. 41.
ϵKZZ/EdK͕ĞůƐŽĚĞĂƌƌŽƐ͘ΗKƌĕĂŵĞŶƚŽWƷďůŝĐŽ͗ƵŵĂǀŝƐĆŽĂŶĂůşƟĐĂΗ͘ŝƐƉŽŶşǀĞůĞŵŚƩƉ͗ͬͬǁǁǁ͘ĞƐĂĨ͘ĨĂ-
njĞŶĚĂ͘ŐŽǀ͘ďƌͬĞƐĂĨƐŝƚĞͬƉƌĞŵŝŽƐͬƐŽĨͬƐŽĨͺϮϬϭϬͬŵŽŶŽŐƌĂĮĂƐͬƚĞŵĂͺϮͺϯйϮйͺŵŽŶŽŐƌĂĮĂͺĐĞůƐŽͺĚĞͺďĂƌƌŽƐ͘ƉĚĨ͘
Acesso em 28/09/2011, p. 12.

164 \R. EMERJ, Rio de Janeiro, v. 19, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \
ĚŽƉƌŽŐƌĂŵĂĚĞŐŽǀĞƌŶŽƉĂƌĂĐĂĚĂƉĞƌşŽĚŽŽƌĕĂŵĞŶƚĄƌŝŽ͕ůĞǀĂŶĚŽͲƐĞĞŵ
ĐŽŶƚĂĂƐƉĞƌƐƉĞĐƟǀĂƐĚĞŵĠĚŝŽĞůŽŶŐŽƉƌĂnjŽƐ͕ĂĐŽŶƐƟƚƵŝƌƵŵŝŶƐƚƌƵŵĞŶ-
ƚŽĚĞƉůĂŶĞũĂŵĞŶƚŽ10.
ůŝĚĂ 'ƌĂnjŝĂŶĞ WŝŶƚŽ11 ĚĄ Ƶŵ ƉĂƐƐŽ ĂĚŝĂŶƚĞ Ğ ƉŽŶĚĞƌĂ ƋƵĞ ͞ĨĂůĂƌ
Ğŵ ĐŽŶƚƌŽůĞ ĚĂƐ ĐŽŶƚĂƐ ƉƷďůŝĐĂƐ Ġ ƚƌĂƚĂƌ ʹ ƉĞůĂ ŝŶƚĞƌĨĂĐĞ ĚĂ ƉƌĞǀŝƐĆŽ
ŽƌĕĂŵĞŶƚĄƌŝĂĞĚĂĞĨĞƚŝǀĂĂůŽĐĂĕĆŽĚĞƌĞĐƵƌƐŽƐĨŝŶĂŶĐĞŝƌŽƐʹĚŽĐƵƐƚĞŝŽĚĞ
ƉŽůşƚŝĐĂƐ ƉƷďůŝĐĂƐ͘͘͘ ĐƵŵƉƌĞ ŶĆŽ ƉĞƌĚĞƌ ĚĞ ǀŝƐƚĂ ƋƵĞ Ž ŽƌĕĂŵĞŶƚŽ Ġ͕ ĂůĠŵ
ĚĞ ŝŶƐƚƌƵŵĞŶƚŽ ĚĞ ĐŽŶƚƌŽůĞ͕ ƵŵĂ ƉĞĕĂ ŝŵƉƌĞƐĐŝŶĚşǀĞů ĚĞ ƉůĂŶĞũĂŵĞŶƚŽ Ğ
ĚĞĨŝŶŝĕĆŽĚĂƐƉƌŝŽƌŝĚĂĚĞƐĚŽƐƚĂĚŽ͘s polşƚŝĐĂƐƉƷďůŝĐĂƐŝŶƚĞŐƌĂŵŽŶƷĐůĞŽ
ŶŽƌŵĂƚŝǀŽĚĞĨŝŶŝĚŽƌĚĂƐĂƚŝǀŝĚĂĚĞƐͲĨŝŵĚŽƐƚĂĚŽ͘^ĆŽ͕ĞŵƷůƚŝŵĂŝŶƐƚąŶĐŝĂ͕
Ă ƌĞƉƌĞƐĞŶƚĂĕĆŽ ʹ ŽƌŐĂŶŝnjĂĚĂ Ğŵ ĚŝƌĞƚƌŝnjĞƐ ŐĞƌĂŝƐ Ğ ĚĞŶƚƌŽ ĚĞ ƉƌŽũĞƚŽƐ Ğ
ĂƚŝǀŝĚĂĚĞƐ ʹ ĚĂƐ ĨƵŶĕƁĞƐ ĐŽŶƐƚŝƚƵĐŝŽŶĂůŵĞŶƚĞ ĂƚƌŝďƵşĚĂƐ ă ĚŵŝŶŝƐƚƌĂĕĆŽ
WƷďůŝĐĂ͘džĞŵƉůŽĚŝƐƐŽƐĆŽŽƐĚĞǀĞƌĞƐĚĞƐĞŐƵƌĂŶĕĂƉƷďůŝĐĂ͕ĚĞƐĂƷĚĞ͕ĚĞ
ĞĚƵĐĂĕĆŽ͕ĚĞƉƌŽƚĞĕĆŽĂŽŵĞŝŽĂŵďŝĞŶƚĞ͕ĚĞƚƵƚĞůĂăĐƌŝĂŶĕĂĞĂŽĂĚŽůĞƐĐĞŶƚĞ͕
ĚĞŐĂƌĂŶƚŝĂĚĂĞƐƚĂďŝůŝĚĂĚĞĚĂŵŽĞĚĂĞĚĂƐƌĞůĂĕƁĞƐĞĐŽŶƀŵŝĐĂƐĞƚĐ͘ĞƌƚŽĠ
que o Estado se desincumbe de tais deveres por meio de estruturados planos
ĚĞĂĕĆŽŐŽǀĞƌŶĂŵĞŶƚĂů͕ĂŽƐƋƵĂŝƐƉŽĚĞŵŽƐŝŶĚŝǀŝĚƵĂůŵĞŶƚĞĐŚĂŵĂƌ͕ŐƌŽƐƐŽ
ŵŽĚŽ͕ĚĞƉŽůşƚŝĐĂƉƷďůŝĐĂ͘ŵƐĞĐŽŶƐŝĚĞƌĂŶĚŽƋƵĞŽƌĞŐŝŵĞĚĞŽƌĕĂŵĞŶƚĂ-
ĕĆŽĂĚŽƚĂĚŽŶŽƌĂƐŝůĠŽĚĞŽƌĕĂŵĞŶƚŽͲƉƌŽŐƌĂŵĂ;ĚĞĂĐŽƌĚŽĐŽŵŽĂƌƚ͘ϮϮ͕
/s͕ĚĂ>ĞŝŶǑϰ͘ϯϮϬͬϭϵϲϰͿ͕ƚĞŵͲƐĞƋƵĞŽĐŽŶĐĞŝƚŽĚĞƉŽůşƟĐĂƉƷďůŝĐĂĞŶǀŽůǀĞ
ŽĚĞƐĞŵƉĞŶŚŽĚĞƉƌŽŐƌĂŵĂƐĚĞƚƌĂďĂůŚŽŶĂƐŵĂŝƐĚŝǀĞƌƐĂƐĨƵŶĕƁĞƐƐŽďŝŶ-
ĐƵŵďġŶĐŝĂĚŽƐƚĂĚŽ;ĐŽŵŽƐĆŽĂĨƵŶĕĆŽĚĞĂĐĞƐƐŽăũƵƐƟĕĂ͕ĂůĞŐŝƐůĂƟǀĂ͕
ĂĚĞĞĚƵĐĂĕĆŽ͕ĂĚĞƐĂƷĚĞĞƚĐ͘Ϳ͘KƐƉƌŽŐƌĂŵĂƐĚĞƚƌĂďĂůŚŽ͕ƉŽƌƐĞƵƚƵƌŶŽ͕
ƉƌĞƐƐƵƉƁĞŵĂŝŶƚĞƌĂĕĆŽĚŝŶąŵŝĐĂĚĞŵĞŝŽƐĚĞƋƵĞŽƐƚĂĚŽĚŝƐƉƁĞ;ŶŽƋƵĞ
ƐĞŝŶĐůƵĞŵƉĞƐƐŽĂů͕ďĞŶƐ͕ǀĞƌďĂƐ͕ƉƌĞƌƌŽŐĂƟǀĂƐĞƉƌŽĐĞƐƐŽƐͿƉĂƌĂŽĐƵŵƉƌŝ-
ŵĞŶƚŽĚĞĚĞƚĞƌŵŝŶĂĚĂƐĮŶĂůŝĚĂĚĞƐƉƷďůŝĐĂƐ͘EĆŽƐĞƚƌĂƚĂĂƉĞŶĂƐĚĞƉůĂŶĞũĂƌ
ĂĂĕĆŽĞƐƚĂƚĂů͕ŵĂƐĚĞĂƐƐĞŐƵƌĂƌĂƐƵĂĐŽŶƐĞĐƵĕĆŽ͕ĚĞŶƚƌŽĚĂƐŵĞƚĂƐİƐŝĐĂƐĞ
ĮŶĂŶĐĞŝƌĂƐŝŶƐĐƌŝƚĂƐŶĂůĞŝĚĞŽƌĕĂŵĞŶƚŽ͘͟
K ŽƌĕĂŵĞŶƚŽͲƉƌŽŐƌĂŵĂ͕ ĐŽŵŽ ŝŶƐƚƌƵŵĞŶƚŽ ĚĞ ƉůĂŶĞũĂŵĞŶƚŽ12,
ƉĞƌŵŝƚĞŝĚĞŶƟĮĐĂƌŽƌŽůĚĞƉƌŽũĞƚŽƐĞĂƟǀŝĚĂĚĞƐƋƵĞŽŐŽǀĞƌŶŽƉƌĞƚĞŶĚĞ
ƌĞĂůŝnjĂƌĞ͕ĞŵĂůŐƵŶƐĐĂƐŽƐ͕ŝĚĞŶƟĮĐĂƌŽƐŽďũĞƚŽƐ͕ĂƐŵĞƚĂƐĞŽƐƌĞƐƵůƚĂĚŽƐ

ϭϬ'/KDKE/͕:ĂŵĞƐ͘Orçamento Público͘ϭϯǐĚŝĕĆŽ͘^ĆŽWĂƵůŽ͗ƚůĂƐ͕ϮϬϬϱ͕Ɖ͘ϯϯ͘
ϭϭW/EdK͕ůŝĚĂ'ƌĂnjŝĂŶĞ͘Financiamento de Direitos Fundamentais. Belo Horizonte: O Lutador, 2010, p. 83-84.
ϭϮKƉůĂŶĞũĂŵĞŶƚŽĚĞǀĞƐĞƌĐŽŵƉƌĞĞŶĚŝĚŽĐŽŵŽƵŵĂĂŐůŽŵĞƌĂĕĆŽĚĞŵƷůƟƉůĂƐĂƟǀŝĚĂĚĞƐ͕ŝŶĐůƵŝŶĚŽĂŶĄůŝƐĞƐƐŽ-
ĐŝŽĞĐŽŶƀŵŝĐĂƐ͕ĚĞĮŶŝĕĆŽĚĞŵĞƚĂƐ͕ĂƉƌĞƐĞŶƚĂĕĆŽĚĞƉƌĞŵŝƐƐĂƐ͕ĞƐƚƵĚŽƐ͕ƐĞůĞĕĆŽĞĞƐĐŽůŚĂĮŶĂůĚĞĐƵƌƐŽƐĚĞĂĕĆŽ͕
ŽƌĕĂŵĞŶƚŽ͕ƉƌŽŐƌĂŵĂĕĆŽĚĞƚƌĂďĂůŚŽƐ͕ŝŶƐƟƚƵŝĕĆŽĚĞŶŽƌŵĂƐĞŵĠƚŽĚŽƐ͕ŵĞĚŝĚĂƐĚŽƐƌĞƐƵůƚĂĚŽƐ͕ĞŵƋƵĂŶƟĚĂĚĞ
ĞƋƵĂůŝĚĂĚĞĞƌĞǀŝƐĆŽĐŽŶơŶƵĂĚŽƐƉůĂŶŽƐ͘Ĩ͘E^/DEdK͕:ŽĆŽůĐŝĚĞƐĚŽ͘ΗKƉĂƉĞůĚŽŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽŶŽ
ƉƌŽĐĞƐƐŽĚĞƉůĂŶĞũĂŵĞŶƚŽĚĂĂĕĆŽƉŽůşƟĐĂ͘ŶĞƌŐŝĂ͕ĞŶƚƌŽƉŝĂĞŝŶĨŽƌŵĂĕĆŽ͕ĨĂƚŽƌĞƐĂĐŽŶƐŝĚĞƌĂƌ͘ΗRevista da ESG,
ǀŽůƵŵĞ/y͕ŶǑϮϱ͕ĂŶŽϭϵϵϯ͕Ɖ͘Ϯϰ͘

\R. EMERJ, Rio de Janeiro, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \ 165
esperados13͕ŐĞƌĂŶĚŽŝŶŇƵġŶĐŝĂĚŝƌĞƚĂŶĂĞĐŽŶŽŵŝĂĚŽƉĂşƐŶĂŵĞĚŝĚĂĞŵ
ƋƵĞƚƌĂĚƵnjĂĞdžĞĐƵĕĆŽĚĞƉůĂŶŽƐĞƉƌŽũĞƚŽƐǀŽůƚĂĚŽƐƉĂƌĂŽĚĞƐĞŶǀŽůǀŝ-
mento14 da comunidade15.
WƌŽŐƌĂŵĂĠŽŝŶƐƚƌƵŵĞŶƚŽĚĞŽƌŐĂŶŝnjĂĕĆŽĚĂĂĕĆŽŐŽǀĞƌŶĂŵĞŶƚĂů͕
ĚĂşŽŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽƉĂƐƐĂƌĂŝŶƐƚƌƵŵĞŶƚŽĚĞƉƌŽŐƌĂŵĂĕĆŽĚĂĂĕĆŽ
ŐŽǀĞƌŶĂŵĞŶƚĂů16 ĂŽ ĂƌƟĐƵůĂƌ Ƶŵ ĐŽŶũƵŶƚŽ ĚĞ ĂĕƁĞƐ ƉĂƌĂ ĐƵŵƉƌŝƌ ŽďũĞ-
ƟǀŽƐ ƉƌĞĚĞƚĞƌŵŝŶĂĚŽƐ͕ ŵĞŶƐƵƌĂĚŽƐ ƉŽƌ ŝŶĚŝĐĂĚŽƌĞƐ ĞƐƚĂďĞůĞĐŝĚŽƐ Ğŵ
ƉůĂŶŽ ƉůƵƌŝĂŶƵĂů ĐŽŵƉƌŽŵĞƟĚŽ ĐŽŵ Ž ĂƚĞŶĚŝŵĞŶƚŽ Ă ŶĞĐĞƐƐŝĚĂĚĞƐ ŽƵ
demandas da sociedade.
ƐƐŝŵ͕ŽĚĞƐĂĮŽĂƚƵĂůĚĂƐŶĂĕƁĞƐƐŽďĞƌĂŶĂƐĠŽĚĂƉĞƌƐĞĐƵĕĆŽŵĂŝƐ
ĞĮĐĂnjĚĞĚŽŵĂƌŽƐŐĂƐƚŽƐƉƷďůŝĐŽƐ͕ƌĞĚŝƌĞĐŝŽŶĂŶĚŽͲŽƐăĞdžĞĐƵĕĆŽĚĂƐƉŽ-
ůşƟĐĂƐƉƷďůŝĐĂƐůĞŐŝƟŵĂĚĂƐŶŽƚĞdžƚŽĚĂƐŽŶƐƟƚƵŝĕƁĞƐĞĚĞůĞŝƐĂĞůĂƐĐŽŵ-
plementares17.

2.2. Despesa pública: implementação de direitos fundamentais

ĚĞƐƉĞƐĂƉƷďůŝĐĂĠŽŵĞĐĂŶŝƐŵŽƉĞůŽƋƵĂůŽƐƚĂĚŽ͕ĂůĠŵĚĞƐƵƐ-
ƚĞŶƚĂƌƐƵĂƉƌſƉƌŝĂĞƐƚƌƵƚƵƌĂĚĞĨƵŶĐŝŽŶĂŵĞŶƚŽ͕ĐƵŵƉƌĞĮŶĂůŝĚĂĚĞƐĞĂƟŶ-
ŐĞŽďũĞƟǀŽƐ͘ŽƉŽŶƚŽĚĞǀŝƐƚĂĨŽƌŵĂů͕ĂƐĚĞƐƉĞƐĂƐƉƷďůŝĐĂƐĚĞǀĞƌĆŽĞƐƚĂƌ
ƉƌĞǀŝƐƚĂƐŶŽŽƌĕĂŵĞŶƚŽ͕ŶŽƐƚĞƌŵŽƐĐŽŶƐƟƚƵĐŝŽŶĂŝƐĞůĞŐĂŝƐ͕ĚĞǀĞŶĚŽŽ
ƐĞƵĐŽŶƚĞƷĚŽǀŝŶĐƵůĂƌͲƐĞ͕ũƵƌŝĚŝĐĂŵĞŶƚĞ͕ăƐƉƌŝŽƌŝĚĂĚĞƐĞůĞŝƚĂƐƉĞůŽĐŽŶƐ-
ƟƚƵŝŶƚĞŽƌŝŐŝŶĄƌŝŽ18.
ĐŝĚĂĚĂŶŝĂĮƐĐĂůĂďƌĂŶŐĞ͕ĞŵƐĞƵƐĞŶƟĚŽĂŵƉůŽ͕ĂůĠŵĚĂƉƌŽďůĞ-
ŵĄƟĐĂĚĂƌĞĐĞŝƚĂ͕ŽƐĂƐƉĞĐƚŽƐŵĂŝƐůĂƌŐŽƐĚĂĐŝĚĂĚĂŶŝĂĮŶĂŶĐĞŝƌĂ͕ƋƵĞ͕
ǀĞƌƚĞŶƚĞĚĂĚĞƐƉĞƐĂƉƷďůŝĐĂ͕ĞŶǀŽůǀĞĂƐƉƌĞƐƚĂĕƁĞƐƉŽƐŝƟǀĂƐĚĞƉƌŽƚĞĕĆŽ
ĂŽƐĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐĞĂŽƐĚŝƌĞŝƚŽƐƐŽĐŝĂŝƐ͕ƐĞŐƵŶĚŽĂƐĞƐĐŽůŚĂƐŽƌ-
ĕĂŵĞŶƚĄƌŝĂƐ19.
ϭϯE^/DEdK͕ĂƌůŽƐsĂůĚĞƌĚŽ͕ŽƉ͘Đŝƚ., p. 12.
ϭϰŽŝŶĐŽƌƉŽƌĂƌŽƐŝƐƚĞŵĂĚĞƉůĂŶĞũĂŵĞŶƚŽ͕ŽŽƌĕĂŵĞŶƚŽĚĞǀĞĚĞĮŶŝƌĂƉŽůşƟĐĂĞĐŽŶƀŵŝĐĂ͕ĞŶĆŽŽĐŽŶƚƌĄƌŝŽ͘Ĩ͘
^'͕ ĠƐĂƌ͘ KƌĕĂŵĞŶƚŽ Ğ ĞƐĞŶǀŽůǀŝŵĞŶƚŽ ʹ ZĞĐƵƌƐŽ ƉƷďůŝĐŽ Ğ ĚŝŐŶŝĚĂĚĞ ŚƵŵĂŶĂ͗ Ž ĚĞƐĂĮŽ ĚĂƐ ƉŽůşƟĐĂƐ
ĚĞƐĞŶǀŽůǀŝŵĞŶƟƐƚĂƐ͘ São Paulo: Millennium Editora, 2006, p. 264.
ϭϱ'KE>s^͕ŽƉ͘Đŝƚ͘, p. 41.
ϭϲ^/>s͕'ƵŝůŚĞƌŵĞŵŽƌŝŵĂŵƉŽƐĚĂ͖dsZ^͕ŶĚƌĠZĂŵŽƐ͘ΗdžƚĞŶƐĆŽĚĂĂĕĆŽƉŽƉƵůĂƌĞŶƋƵĂŶƚŽĚŝƌĞŝƚŽƉŽ-
ůşƟĐŽĚĞďĞƌĕŽĐŽŶƐƟƚƵĐŝŽŶĂů ĞůĞŶĐĂĚŽŶŽơƚƵůŽ ĚŽƐĚŝƌĞŝƚŽƐĞŐĂƌĂŶƟĂƐĨƵŶĚĂŵĞŶƚĂŝƐĚĞŶƚƌŽĚĞƵŵƐŝƐƚĞŵĂĚĞ
ĚĞŵŽĐƌĂĐŝĂƉĂƌƟĐŝƉĂƟǀĂΗ͘ĂĚĞƌŶŽƐĚĞŝƌĞŝƚŽŽŶƐƟƚƵĐŝŽŶĂůĞŝġŶĐŝĂWŽůşƟĐĂ͘/ŶƐƟƚƵƚŽƌĂƐŝůĞŝƌŽĚĞŝƌĞŝƚŽŽŶƐ-
ƟƚƵĐŝŽŶĂů͕ŶǑϯ͕ϭϵϵϱ͕ZŝŽĚĞ:ĂŶĞŝƌŽ͕Ɖ͘ϭϭϵͲϭϮϬ͘
ϭϳĚŽƚĂͲƐĞŽĐŽŶĐĞŝƚŽĚĞƉŽůşƟĐĂƐƉƷďůŝĐĂƐƉƌŽƉŽƐƚŽƉŽƌDĂƌŝĂWĂƵůĂĂůůĂƌŝƵĐĐŝ͕ĚĞŵŽĚŽĂĞŶƚĞŶĚġͲůĂƐĐŽŵŽ
͞ƉƌŽŐƌĂŵĂƐĚĞĂĕĆŽŐŽǀĞƌŶĂŵĞŶƚĂůƋƵĞǀŝƐĂŵĂĐŽŽƌĚĞŶĂƌŽƐŵĞŝŽƐăĚŝƐƉŽƐŝĕĆŽĚŽƐƚĂĚŽĞăƐĂƟǀŝĚĂĚĞƐƉƌŝǀĂĚĂƐ͕
ƉĂƌĂƌĞĂůŝnjĂĕĆŽĚĞŽďũĞƟǀŽƐƐŽĐŝĂůŵĞŶƚĞĞƉŽůŝƟĐĂŵĞŶƚĞƌĞůĞǀĂŶƚĞƐ͘͟Ĩ͘h/͕DĂƌŝĂWĂƵůĂĂůůĂƌŝ͘Direito adminis-
ƚƌĂƟǀŽĞƉŽůşƟĐĂƐƉƷďůŝĐĂƐ͘ São Paulo: Saraiva, 2006, p. 241.
ϭϴDEKE͕ŽƉ͘Đŝƚ., p. 647.
19 /ďŝĚĞŵ, p. 646.

166 \R. EMERJ, Rio de Janeiro, v. 19, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \
 ĞĨĞƟǀĂĕĆŽĚŽƐĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐƐŽĐŝĂŝƐƉƌĞƐƐƵƉƁĞĂĚĞĮ-
ŶŝĕĆŽ͕ƉĞůŽƐƉŽĚĞƌĞƐdžĞĐƵƟǀŽĞ>ĞŐŝƐůĂƟǀŽ͕ĚŽƐŝŶƐƚƌƵŵĞŶƚŽƐĚĞĚĞůŝ-
ďĞƌĂĕĆŽ ƐŽďƌĞ ǀĞƌďĂƐ ŶĞĐĞƐƐĄƌŝĂƐ Ğ ƐƵĮĐŝĞŶƚĞƐ ƉĂƌĂ Ă ĐŽŶƐĞĐƵĕĆŽ ĚĂƐ
ƉŽůşƟĐĂƐƉƷďůŝĐĂƐ20.
A escassez de recursos em face de necessidades complexas e de
ŐƌĂŶĚĞƉŽƌƚĞƌĞĐůĂŵĂĞĮĐŝġŶĐŝĂŶĂĂǀĂůŝĂĕĆŽĚĂƚŽƌŵĞŶƚŽƐĂĐŽŶĐŝůŝĂĕĆŽ
ĞŶƚƌĞƌĞƐƵůƚĂĚŽƐĂĂůĐĂŶĕĂƌĞƌĞĐƵƌƐŽƐĮŶŝƚŽƐ͕ƌĞůĂĕĆŽŝŶƐƟŐĂŶƚĞĚĂƐĐŚĂ-
ŵĂĚĂƐ͞ĞƐĐŽůŚĂƐƚƌĄŐŝĐĂƐ͟ĐŽŵƋƵĞƐĞĚĞĨƌŽŶƚĂŵŽƐƉŽĚĞƌĞƐƉƷďůŝĐŽƐ͕ŝŶ-
ĐůƵƐŝǀĞŽ:ƵĚŝĐŝĄƌŝŽ͕ƋƵĂŶĚŽĐŚĂŵĂĚŽƐĂĞƐƚĂďĞůĞĐĞƌƉƌŝŽƌŝĚĂĚĞƐ͕ĚĞĮŶŝƌ
ĚĞǀĞƌĞƐũƵƌşĚŝĐŽƐ͕ĐŽŶĮŐƵƌĂƌŝŶĂĚŝŵƉůĞŵĞŶƚŽƐĞŽƌĚĞŶĂƌŝŶǀĞƐƟŵĞŶƚŽƐ͘
ŵ ŽƵƚƌĂƐ ƉĂůĂǀƌĂƐ͕ ƚƌĂƚĂͲƐĞ ĚĞ ƌĞƉƌĞƐĞŶƚĂƌ ĂƐ ƌĞĂůŝnjĂĕƁĞƐ Ğŵ şŶĚŝĐĞƐ Ğ
ŝŶĚŝĐĂĚŽƌĞƐ͕ ƉĂƌĂ ƉŽƐƐŝďŝůŝƚĂƌ ĐŽŵƉĂƌĂĕĆŽ ĐŽŵ ƉĂƌąŵĞƚƌŽƐ ƚĠĐŶŝĐŽƐ ĚĞ
ĚĞƐĞŵƉĞŶŚŽĞĐŽŵƉĂĚƌƁĞƐũĄĂůĐĂŶĕĂĚŽƐĂŶƚĞƌŝŽƌŵĞŶƚĞ21.
ŽŵĂĂǀĂůŝĂĕĆŽĚĂĞĮĐŝġŶĐŝĂĚŽĂƚŽĂƉĞƌĨĞŝĕŽĂĚŽŽƵĚĂƉŽůşƟĐĂƉƷ-
ďůŝĐĂŝŵƉůĞŵĞŶƚĂĚĂ͕ƉƌŽĐƵƌĂͲƐĞĂŶĂůŝƐĂƌŽŐƌĂƵĐŽŵƋƵĞŽƐŽďũĞƟǀŽƐĞĂƐ
ĮŶĂůŝĚĂĚĞƐĚŽŐŽǀĞƌŶŽ;ĞĚĞƐƵĂƐƵŶŝĚĂĚĞƐͿĨŽƌĂŵĂůĐĂŶĕĂĚŽƐ͘dƌĂƚĂͲƐĞ͕
ĞŶƚĆŽ͕ĚĞŵĞĚŝƌŽƉƌŽŐƌĞƐƐŽĂůĐĂŶĕĂĚŽ͕ƐĞĠƋƵĞŽĨŽŝ͕ĚĞŶƚƌŽĚĂƉƌŽŐƌĂ-
ŵĂĕĆŽŐŽǀĞƌŶĂŵĞŶƚĂů22.
dĂůĞĮĐŝġŶĐŝĂĚĞǀĞƐĞƌĞŶƚĞŶĚŝĚĂĚĞĨŽƌŵĂĂŵƉůĂ͕23 a orientar toda
Ğ ƋƵĂůƋƵĞƌ ĂƚƵĂĕĆŽ ĚĂ ƉƷďůŝĐĂ ĂĚŵŝŶŝƐƚƌĂĕĆŽ͕ ŶĆŽ ƐĞ ůŝŵŝƚĂŶĚŽ ă ƐƵĂ
ĨƵŶĕĆŽĂĚŵŝŶŝƐƚƌĂƚŝǀĂ͘

3. LEI DE RESPONSABILIDADE FISCAL

KĂƌƚ͘ϭϲϱ͕ΑϵǑ͕ĚĂŽŶƐƟƚƵŝĕĆŽƌĞŵĞƚĞăůĞŝĐŽŵƉůĞŵĞŶƚĂƌĂŵĂƚĠ-
ƌŝĂǀĞƌƐĂĚĂŶŽƐŝŶĐŝƐŽƐ/Ğ//͗͞ĚŝƐƉŽƌƐŽďƌĞŽĞdžĞƌĐşĐŝŽĮŶĂŶĐĞŝƌŽ͕ĂǀŝŐġŶ-
ĐŝĂ͕ŽƐƉƌĂnjŽƐ͕ĂĞůĂďŽƌĂĕĆŽĞĂŽƌŐĂŶŝnjĂĕĆŽĚŽƉůĂŶŽƉůƵƌŝĂŶƵĂů͕ĚĂůĞŝĚĞ
ĚŝƌĞƚƌŝnjĞƐŽƌĕĂŵĞŶƚĄƌŝĂƐĞĚĂůĞŝŽƌĕĂŵĞŶƚĄƌŝĂĂŶƵĂů͟Ğ͞ĞƐƚĂďĞůĞĐĞƌŶŽƌ-
ŵĂƐĚĞŐĞƐƚĆŽĮŶĂŶĐĞŝƌĂĞƉĂƚƌŝŵŽŶŝĂůĚĂĂĚŵŝŶŝƐƚƌĂĕĆŽĚŝƌĞƚĂĞŝŶĚŝƌĞƚĂ͕
ďĞŵĐŽŵŽĐŽŶĚŝĕƁĞƐƉĂƌĂĂŝŶƐƟƚƵŝĕĆŽĞŽĨƵŶĐŝŽŶĂŵĞŶƚŽĚĞĨƵŶĚŽƐ͘͟
Eis a raiz da Lei Complementar nº 101. Houve demora dos poderes
20 MACHADO, Clara Cardoso. ŝƌĞŝƚŽƐ&ƵŶĚĂŵĞŶƚĂŝƐ^ŽĐŝĂŝƐ͕ĐƵƐƚŽƐĞĞƐĐŽůŚĂƐŽƌĕĂŵĞŶƚĄƌŝĂƐ: em busca de parâ-
ŵĞƚƌŽƐĐŽŶƐƟƚƵĐŝŽŶĂŝƐ͘ŝƐƉŽŶşǀĞůĞŵŚƩƉ͗ͬͬǁǁǁ͘ŽĂď͘ŽƌŐ͘ďƌͬĞŶĂͬƉĚĨͬůĂƌĂĂƌĚŽƐŽDĂĐŚĂĚŽͺŝƌĞŝƚŽƐ&ƵŶĚĂŵĞŶ-
taisSociais.pdf. Acessado em 25/05/2015.
Ϯϭ'/KDKE/͕:ĂŵĞƐ͘KƉ͘Đŝƚ., p. 309.
22/ďŝĚĞŵ, p. 310.
Ϯϯ>/EK͕WĂƵůŽ͘͞ZĞƐĞƌǀĂĚŽƉŽƐƐşǀĞů͕ĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐĞƚƌŝďƵƚĂĕĆŽ͘͟In͗^Z>d͕/ŶŐŽtŽůĨŐĂŶŐ͖d/DD͕
>ƵĐŝĂŶŽĞŶĞƫ;ŽƌŐƐ͘Ϳ͘Direitos fundamentais: orçamento e “reserva do possível͘͟Ϯ͘Ě͘WŽƌƚŽůĞŐƌĞ͗>ŝǀƌĂƌŝĂĚŽ
ĚǀŽŐĂĚŽ͕ϮϬϭϬ͕Ɖ͘ϭϳϵ͘

\R. EMERJ, Rio de Janeiro, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \ 167
>ĞŐŝƐůĂƟǀŽĞdžĞĐƵƟǀŽŶĂĞůĂďŽƌĂĕĆŽĚŽƉƌŽũĞƚŽƋƵĞĐƵŵƉƌŝƌŝĂŽ ƋƵĞĂ
ŽŶƐƟƚƵŝĕĆŽĚĞϴϴƉƌŽŵĞƟĂ͕ĂŝŶĚĂƋƵĞĂďƌĞǀŝĂĚŽƉŽƌĨŽƌĕĂ͕ĐŽŵŽŶŽƚſ-
ƌŝŽ͕ĚĞƉƌĞƐƐĆŽŝŶƚĞƌŶĂĐŝŽŶĂůƉĂƌĂƋƵĞĞƐƚĂĚŽƐĞŵĚŝĮĐƵůĚĂĚĞƐŶŽĞƋƵŝůş-
ďƌŝŽĞŶƚƌĞƌĞĐĞŝƚĂĞĚĞƐƉĞƐĂĚĞƐĞƵƐŽƌĕĂŵĞŶƚŽƐŶĂĐŝŽŶĂŝƐƐĞĂũƵƐƚĂƐƐĞŵ
ă ƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞ ĮƐĐĂů͕ ƉƌŽƉŽƐƚĂ ƋƵĞ ĐŝƌĐƵůĂǀĂ ŶŽ ĐĞŶĄƌŝŽ ĮŶĂŶĐĞŝƌŽ
ŝŶƚĞƌŶĂĐŝŽŶĂůĚĞƐĚĞŽŝŶşĐŝŽĚĂĚĠĐĂĚĂĚĞϭϵϵϬ͕ƚĂŶƚŽƋƵĞĂEŽǀĂĞůąŶ-
ĚŝĂŝŶĂƵŐƵƌŽƵŽĐŝĐůŽĂŽĂƉƌŽǀĂƌĂƐƵĂůĞŝĚĞƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĮƐĐĂůĞŵ
199424͘KŵŽĚĞůŽŶĞŽnjĞůĂŶĚġƐĨŽŝŝŶƐƟƚƵşĚŽƉŽƌŝŶĐĞŶƟǀŽĚĂKĞŝŵ-
ƉŽƌƚĂĚŽƉĞůŽƌĂƐŝůĞŵƐƵĂƐůŝŶŚĂƐŐĞƌĂŝƐ25.
^ĞŐƵŶĚŽ:ŽƐĠDĂƵƌşĐŝŽŽŶƟ26, a Lei de Responsabilidade Fiscal foi
ƵŵŵĂƌĐŽƉĂƌĂŽŝƌĞŝƚŽ&ŝŶĂŶĐĞŝƌŽ͕ƉŽŝƐƌĞŐƵůĂŵĞŶƚŽƵŽĂƌƟŐŽϭϲϯĚĂ
Zͬϴϴ͕ƋƵĞĞdžŝŐĞůĞŝĐŽŵƉůĞŵĞŶƚĂƌƉĂƌĂĞƐƚĂďĞůĞĐĞƌŶŽƌŵĂƐŐĞƌĂŝƐĚĞĮ-
ŶĂŶĕĂƐƉƷďůŝĐĂƐ͘͞ĚŝǀŝƐŽƌĚĞĄŐƵĂƐ͟ĞŶƚƌĞŽƉĞƌşŽĚŽƋƵĞĂĂŶƚĞĐĞĚĞƵ͕
ŵĂƌĐĂĚŽ ƉŽƌ ĨŽƌƚĞ ŝŶŇĂĕĆŽ Ğ ĚĞƐĐŽŶƚƌŽůĞ ĚĞ ĐŽŶƚĂƐ ƉƷďůŝĐĂƐ͕ Ğ Ž ƋƵĞ Ă
ƐƵĐĞĚĞƵ͕ƋƵĂŶĚŽĞƐƐĞƐƉƌŽďůĞŵĂƐĨŽƌĂŵƐƵďŵĞƟĚŽƐĂĐŽŶƚƌŽůĞ͘
WĂƌĂ/ǀĞƐ'ĂŶĚƌĂDĂƌƟŶƐ͕Ă>ĞŝŽŵƉůĞŵĞŶƚĂƌŶǑϭϬϭͬϮϬϬϬƌĞƉƌĞ-
ƐĞŶƚĂŽŵĂŝƐĂǀĂŶĕĂĚŽŝŶƐƚƌƵŵĞŶƚŽůĞŐŝƐůĂƟǀŽĚĂŚŝƐƚſƌŝĂďƌĂƐŝůĞŝƌĂƉĂƌĂ
ĐŽŶƚƌŽůĞĚŽƐŽƌĕĂŵĞŶƚŽƐ27.

ϯ͘ϭ͘ŽŶĐƌĞƟnjĂĕĆŽĚŽĚŝƌĞŝƚŽĨƵŶĚĂŵĞŶƚĂůăďŽĂŐĞƐƚĆŽƉƷďůŝĐĂ
 ŐĞƐƚĆŽ ƉƷďůŝĐĂ ƚƌĂŶƐĨŽƌŵĂͲƐĞ ĂŽ ůŽŶŐŽ ĚŽƐ ƷůƟŵŽƐ ĂŶŽƐ͘ ĞǀĞ
ƉĂƐƐĂƌĂƉĂƵƚĂƌͲƐĞƉĞůŽĞĨĞƟǀŽĂƚĞŶĚŝŵĞŶƚŽăƐĚĞŵĂŶĚĂƐĚĂƐŽĐŝĞĚĂĚĞ͕
ĞŵƉĞƌĨĞŝƚĂĐŽŶƐŽŶąŶĐŝĂĐŽŵĂƐƉƌĞŵŝƐƐĂƐĚĂŽŶƐƟƚƵŝĕĆŽĚĂZĞƉƷďůŝĐĂ28.
ĂşĂĞdžŝŐġŶĐŝĂĚĞƉĂƌĂĚŝŐŵĂƐŵĂŝƐŐĞƌĞŶĐŝĂŝƐĞƚƌĂŶƐƉĂƌĞŶƚĞƐ͘29^ƵƌŐĞĂ
ƉƌŽƉŽƐƚĂĚĞŐŽǀĞƌŶĂŶĕĂƉƷďůŝĐĂ͕ŶĂƋƵĂůĂƐŽĐŝĞĚĂĚĞƉŽƐƐĂƚĞƌĐŽŶŚĞĐŝ-
ŵĞŶƚŽĞĐŽďƌĂƌĂƐĚĞĮŶŝĕƁĞƐĚĂƐĚĞƐƉĞƐĂƐŐŽǀĞƌŶĂŵĞŶƚĂŝƐ͕ĂƐƐĞŐƵƌĂŶĚŽͲ
ϮϰWZ/Z:hE/KZ͕:ĞƐƐĠdŽƌƌĞƐ͘ΗƐƉĞĐƚŽƐĐŽŶƐƟƚƵĐŝŽŶĂŝƐĚĂ>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂů͘ΗZĞǀŝƐƚĂĚĂDZ:͕
v. 4, n. 15, 2001, p. 63.
ϮϱdKZZ^͕ZŝĐĂƌĚŽ>ŽďŽ͘ΗůŐƵŶƐƉƌŽďůĞŵĂƐĞĐŽŶƀŵŝĐŽƐĞƉŽůşƟĐŽƐĚĂ>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂůΗ͘In͗ZK,͕sĂů-
dir de Oliveira (Coord.). Aspectos relevantes da Lei de Responsabilidade Fiscal.^ĆŽWĂƵůŽ͗ŝĂůĠƟĐĂ͕ϮϬϬϭ͕Ɖ͘ϮϴϭͲϮϴϯ͘
ϮϲKEd/͕:ŽƐĠDĂƵƌşĐŝŽ͘Η/ƌƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĮƐĐĂůĂŝŶĚĂƉĞƌƐŝƐƚĞ͕ϭϱĂŶŽƐĂƉſƐĂƉƵďůŝĐĂĕĆŽĚĂůĞŝΗ͘Revista Consul-
tor Jurídico͕ϳĚĞĂďƌŝůĚĞϮϬϭϱ͘ŝƐƉŽŶşǀĞůĞŵŚƩƉ͗ͬͬǁǁǁ͘ĐŽŶũƵƌ͘ĐŽŵ͘ďƌͬϮϬϭϱͲĂďƌͲϬϳͬĐŽŶƚĂƐͲǀŝƐƚĂͲŝƌƌĞƐƉŽŶƐĂďŝůŝ-
ĚĂĚĞͲĮƐĐĂůͲƉĞƌƐŝƐƚĞͲϭϱͲĂŶŽƐͲƉƵďůŝĐĂĐĂŽͲůĞŝ͘Acesso em 10/6/2015.
ϮϳDZd/E^͕/ǀĞƐ'ĂŶĚƌĂ͘ΗKƐĨƵŶĚĂŵĞŶƚŽƐĐŽŶƐƟƚƵĐŝŽŶĂŝƐĚĂ>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂůŶ͘ϭϬϭͬϮϬϬϬ͘Η In: ROCHA,
sĂůĚŝƌĚĞKůŝǀĞŝƌĂ;ŽŽƌĚ͘Ϳ͘Aspectos relevantes da Lei de Responsabilidade Fiscal. ^ĆŽWĂƵůŽ͗ŝĂůĠƟĐĂ͕ϮϬϬϭ͕Ɖ͘ϭϲϱ͘
ϮϴDZ'K͕'ƵŝůŚĞƌŵĞƵĞŶŽĚĞ͘Η'ŽǀĞƌŶĂŶĕĂƌĞƉƵďůŝĐĂŶĂĞŽƌĕĂŵĞŶƚŽ͗ĂƐĮŶĂŶĕĂƐƉƷďůŝĐĂƐĂƐĞƌǀŝĕŽĚĂƐŽ-
ĐŝĞĚĂĚĞΗ͘KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro. São
Paulo: Revista dos Tribunais, 2011, p. 783.
Ϯϵ^>KD^</͕sĂůŵŽƌ͖WZ^͕jƌƐƵůĂŝĂƐ͘ΗƐĚĞƐƉĞƐĂƐƉƷďůŝĐĂƐŶŽŽƌĕĂŵĞŶƚŽ͗ŐĂƐƚŽƉƷďůŝĐŽĞĮĐŝĞŶƚĞĞĂŵŽĚĞƌŶŝ-
njĂĕĆŽĚĂŐĞƐƚĆŽƉƷďůŝĐĂΗ͘KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘ Orçamentos Públicos e Direito
Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 930.

168 \R. EMERJ, Rio de Janeiro, v. 19, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \
ƐĞĚĞƋƵĞĂĞŶƚƌĞŐĂĚŽƐĞƌǀŝĕŽŽƵĚŽďĞŵƉƷďůŝĐŽĚĞƐĞũĂĚŽƐĞĨĂnjƐĞŐƵŶĚŽ
ƉĂƌąŵĞƚƌŽƐĂĨĞƌşǀĞŝƐ͕ĞĮĐŝĞŶƚĞƐĞĞĮĐĂnjĞƐ30.
ĂĚŽĕĆŽĚĞƉƌĄƟĐĂƐĚĞŐŽǀĞƌŶĂŶĕĂĐŽƌƉŽƌĂƟǀĂƉĞůĂĂĚŵŝŶŝƐƚƌĂĕĆŽ
ƉƷďůŝĐĂƐĞƌĞĐŽŵĞŶĚĂĐŽŵŽĨĞƌƌĂŵĞŶƚĂĐĂƉĂnjĚĞĂƉƌŽdžŝŵĂƌŽĐŝĚĂĚĆŽĚŽ
ĞƐƚĂĚŽ͕ĚĞŵŽĐƌĂƟnjĂŶĚŽĂƐƵĂƉĂƌƟĐŝƉĂĕĆŽŶĂƐƋƵĞƐƚƁĞƐƋƵĞŽĂĨĞƚĂŵ31.
KƵƐĞũĂ͕ĂŐĞƐƚĆŽĮŶĂŶĐĞŝƌĂĚŽĞƐƚĂĚŽĚĞǀĞĐŽŶĐŝůŝĂƌĞĮĐŝġŶĐŝĂĞĐŽŶƀŵŝĐĂ
ĞĞdžĞƌĐşĐŝŽĚĂĚĞŵŽĐƌĂĐŝĂ32.
KƵƚƌŽąŶŐƵůŽƐŽďŽƋƵĂůƐĞĚĞǀĞĞŶƚĞŶĚĞƌŽƉůĂŶĞũĂŵĞŶƚŽ͞ĚĞ-
ƚĞƌŵŝŶĂŶƚĞƉĂƌĂŽƐĞƚŽƌƉƷďůŝĐŽ͟;Zͬϴϴ͕Ăƌƚ͘ϭϳϰͿĠŽĚĞƐƵĂƵƚŝůŝĚĂĚĞ
ƉĂƌĂŽŵĂŶĞũŽĚĂĂĚŵŝŶŝƐƚƌĂĕĆŽƌĞƐƉŽŶƐŝǀĂĞĚĞƌĞƐƵůƚĂĚŽƐ͕ŶŽĞƐƚĂĚŽ
democrático de direito. Traduzindo este, como traduz, a contemporânea
ǀĞƌƐĆŽĚŽĞƐƚĂĚŽƐĞƌǀŝĚŽƌĞƌĞŐƵůĂĚŽƌ͕ĠĚĞĞdžŝŐŝƌͲƐĞƋƵĞƚŽĚŽƐŽƐƐĞƵƐ
ƉŽĚĞƌĞƐ͕ſƌŐĆŽƐĞĂŐĞŶƚĞƐĞƐƚĞũĂŵƉĞƌƐƵĂĚŝĚŽƐĚĞƋƵĞĚĞǀĞŵƌĞƐƉŽƐƚĂƐ
ĞƐĂƚŝƐĨĂĕƁĞƐăƐŽĐŝĞĚĂĚĞĐŝǀŝů͘KƵƐĞũĂ͕ĞƐƚĂĠĂƚŝƚƵůĂƌĚŽƉŽĚĞƌƉŽůşƚŝĐŽ
de decidir sobre os seus próprios destinos, incumbindo àqueles
ƌĞĂůŝnjĄͲůŽƐ ŶĂ ĐŽŶĨŽƌŵŝĚĂĚĞ ĚĂƐ ŽƉĕƁĞƐ ĚĂ ƐŽĐŝĞĚĂĚĞ͕ ŶĂ ŵĞĚŝĚĂ Ğŵ
ƋƵĞ ŚĂƌŵŽŶŝnjĂĚĂƐ ĐŽŵ Ă ŽƌĚĞŵ ũƵƌşĚŝĐĂ ĐŽŶƐƚŝƚƵĐŝŽŶĂů Ğ ŽƐ ĚŝƌĞŝƚŽƐ
fundamentais que prescreve.
ŵŽƵƚƌĂƐƉĂůĂǀƌĂƐ͕ŽƐƉůĂŶŽƐĚĞĂĕĆŽŐŽǀĞƌŶĂŵĞŶƚĂůŶĆŽƐĆŽĐŽŶ-
ĐĞďŝĚŽƐ͕ĐŽŵŽŽƵƚƌŽƌĂ͕ƉĂƌĂĂƚĞŶĚĞƌĂŽƐĚĞƐşŐŶŝŽƐĚĂƐĂƵƚŽƌŝĚĂĚĞƐĞƐƚĂ-
ƚĂŝƐ͘ƐƚĂƐĚĞǀĞŵĐŽůŚĞƌŽƐƌĞĐůĂŵŽƐůĞŐşƟŵŽƐĚĂƐŽĐŝĞĚĂĚĞĞĂƚĞŶĚġͲůŽƐ͘
ĂşĂǀŝƐĐĞƌĂůŝŵƉŽƌƚąŶĐŝĂĚĞĞůŽƐƉĞƌŵĂŶĞŶƚĞƐĞŚĄďĞŝƐĚĞĐŽŵƵŶŝĐĂĕĆŽ
entre a sociedade e o estado, de sorte a que este absorva os comandos
ĚĂƋƵĞůĂĞŽƐŝŵƉůĞŵĞŶƚĞŶŽƋƵĞĐŽŶƐĞŶƐƵĂŝƐ͘KĞƐƚĂĚŽĚĞŵŽĐƌĄƟĐŽĚĞ
ĚŝƌĞŝƚŽĠŽŐĂƌĂŶƚĞĚĂĞĨĞƟǀĂĕĆŽĚŽƐĚŝƌĞŝƚŽƐĐŽŶƐĂŐƌĂĚŽƐŶĂŽŶƐƟƚƵŝĕĆŽ͕
ƐĞũĂŵŽƐŝŶĚŝǀŝĚƵĂŝƐ͕ŽƐĞĐŽŶƀŵŝĐŽƐ͕ŽƐƉŽůşƟĐŽƐŽƵŽƐƐŽĐŝĂŝƐ͘^ĞƌͲůŚĞĮĞů
ĠŽĚĞǀĞƌũƵƌşĚŝĐŽŝŶĚĞĐůŝŶĄǀĞůĚŽĞƐƚĂĚŽ͘
ƐƐĂĮĚĞůŝĚĂĚĞŚĄĚĞĞƐƚĂƌƉƌĞƐĞŶƚĞĞŵƚŽĚŽƐŽƐŶşǀĞŝƐĚŽƉůĂŶĞũĂ-
ŵĞŶƚŽ͘ĂĚĂƉůĂŶŽĚĞĂĕĆŽŐŽǀĞƌŶĂŵĞŶƚĂůĚĞǀĞƐĞƌƵŵĂƌĞƐƉŽƐƚĂăĞĨĞƟ-
ǀĂĕĆŽĚŽƐĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐĞĚŽƌĞƐƉĞŝƚŽăĚŝŐŶŝĚĂĚĞŚƵŵĂŶĂƋƵĞŽƐ
ŝŶƐƉŝƌĂ͘^ĞĂƐƐŝŵŶĆŽĨŽƌ͕ŶĆŽŚĂǀĞƌĄĞƐƚĂĚŽĚĞŵŽĐƌĄƟĐŽĚĞĚŝƌĞŝƚŽ͕ŶĞŵ
ĂĂĚŵŝŶŝƐƚƌĂĕĆŽƌĞƐƉŽŶƐŝǀĂĞĚĞƌĞƐƵůƚĂĚŽƐƋƵĞůŚĞĚĞǀĞĐŽƌƌĞƐƉŽŶĚĞƌ͘
ϯϬ^>KD^</͕sĂůŵŽƌ͖WZ^͕jƌƐƵůĂŝĂƐ͘ΗƐĚĞƐƉĞƐĂƐƉƷďůŝĐĂƐŶŽŽƌĕĂŵĞŶƚŽ͗ŐĂƐƚŽƉƷďůŝĐŽĞĮĐŝĞŶƚĞĞĂŵŽĚĞƌŶŝ-
njĂĕĆŽĚĂŐĞƐƚĆŽƉƷďůŝĐĂΗ͘KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘ Orçamentos Públicos e Direito
Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 930.
ϯϭDZ'K͕'ƵŝůŚĞƌŵĞƵĞŶŽĚĞ͘Η'ŽǀĞƌŶĂŶĕĂƌĞƉƵďůŝĐĂŶĂĞŽƌĕĂŵĞŶƚŽ͗ĂƐĮŶĂŶĕĂƐƉƷďůŝĐĂƐĂƐĞƌǀŝĕŽĚĂƐŽ-
ĐŝĞĚĂĚĞΗ͘KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro. São
Paulo: Revista dos Tribunais, 2011, p. 769.
32/ďŝĚĞŵ, p. 770.

\R. EMERJ, Rio de Janeiro, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \ 169
 EĂĚĂŽďƐƚĂŶƚĞ͕ŚĄƵŵĂĐŽŶĚŝĕĆŽĐƵůƚƵƌĂů͕ĞŵƐĞƵƐĞŶƟĚŽƐŽĐŝŽůſ-
ŐŝĐŽ͕ƉĂƌĂƋƵĞĂƐƐŝŵŽĐŽƌƌĂ͗ĂƐŽĐŝĞĚĂĚĞďƌĂƐŝůĞŝƌĂŚĄĚĞĞŵĂŶĐŝƉĂƌͲƐĞĚĂ
ƉŽůĂƌŝnjĂĚĂƌĞůĂĕĆŽĞŶƚƌĞƚƵƚŽƌĞƐĞƚƵƚĞůĂĚŽƐ͕ƋƵĞĐĂƌĂĐƚĞƌŝnjĂŶŽƐƐĂĐƵůƚƵ-
ƌĂĚĞƐĚĞŽƐĞƵďĞƌĕŽĐŽůŽŶŝĂů͘ŶƚĞŶĚĞŶĚŽͲƐĞƉŽƌƚƵƚŽƌƚŽĚŽĂƋƵĞůĞƋƵĞ
ŽĐƵƉĞƉŽƐŝĕĆŽĚĞƉƌĞƐơŐŝŽĞƉŽĚĞƌŶĂŚŝĞƌĂƌƋƵŝĂƐŽĐŝĂůͲƐĞũĂƋƵĂůĨŽƌĂ
natureza dessa hierarquia – e por tutelado todo aquele que se sirva do
ƚƵƚŽƌƉĂƌĂŽďƚĞƌǀĂŶƚĂŐĞŵŽƵƉƌŽƚĞĕĆŽĚĞƋƵĂůƋƵĞƌƐŽƌƚĞ͘
EĆŽƐĞƌŝĂŶĞĐĞƐƐĄƌŝĂŵĂŝŽƌĚŝŐƌĞƐƐĆŽƉĂƌĂƉĞƌĐĞďĞƌͲƐĞĐŽŵŽĞƐƐĂ
ƌĞůĂĕĆŽĐŽŵƉƌŽŵĞƚĞĂĞŵĂŶĐŝƉĂĕĆŽĚĂƐŽĐŝĞĚĂĚĞďƌĂƐŝůĞŝƌĂ͖ďĂƐƚĂůĞŵ-
ďƌĂƌŽƐĐƌŝƚĠƌŝŽƐƐĞŐƵŶĚŽŽƐƋƵĂŝƐŐƌĂŶĚĞŶƷŵĞƌŽĚĞĐĂŶĚŝĚĂƚŽƐƐĞĞůĞŐĞ͕
ƉŽƌƉƌŽŵĞƚĞƌǀĂŶƚĂŐĞŶƐĞŐĂŶŚŽƐƉĞƐƐŽĂŝƐĂƐĞƵƐĞůĞŝƚŽƌĞƐ;ŵĂƚĞƌŝĂůĚĞ
ĐŽŶƐƚƌƵĕĆŽ͕ ĞŵƉƌĠƐƟŵŽƐ͕ ĞŵƉƌĞŐŽƐ͕ ĐĂƌŐŽƐ͕ ĂƉĂĚƌŝŶŚĂŵĞŶƚŽƐ͕ ĂƚĞŶĚŝ-
ŵĞŶƚŽƐƉĞůŽƐƐĞƌǀŝĕŽƐƉƷďůŝĐŽƐĞƚĐ͘Ϳ͘KƐŽĐŝĂůŵĞŶƚĞƉĂƚŽůſŐŝĐŽĚĞƐƐĂƌĞůĂ-
ĕĆŽĞƐƚĄĞŵƋƵĞŽƚƵƚŽƌĐŽŵƉƌĂnjͲƐĞĞŵƐĞƌƚƵƚŽƌĞŽƚƵƚĞůĂĚŽĂŶƐĞŝĂƉŽƌ
encontrar o seu tutor e permanecer como tutelado. Em outras palavras:
ŶĆŽŚĄĞƐƉĂĕŽƉĂƌĂŽŵĠƌŝƚŽŶĞƐƐĂƌĞůĂĕĆŽ͕ƐſƉĂƌĂŽŝŶƚĞƌĞƐƐĞĞŐŽşƐƟĐŽ͘
>ŽŐŽ͕ƚĂŵƉŽƵĐŽŚĄƌĞĂůƉƌĞŽĐƵƉĂĕĆŽĞŵĐŽŶƚƌŽůĂƌĞĂǀĂůŝĂƌƌĞƐƵůƚĂĚŽƐ͕
ĐŽŵ Ž Įŵ ĚĞ ĚĂƌͲƐĞ ŝŶşĐŝŽ Ă ŶŽǀŽ ĐŝĐůŽ ǀŝƌƚƵŽƐŽ ĚĞ ŐĞƐƚĆŽ ŵĞĚŝĂŶƚĞ Ă
ĐŽƌƌĞĕĆŽĚĞĞƌƌŽƐĂĐĂƐŽĐŽŵĞƟĚŽƐŶŽƉůĂŶĞũĂŵĞŶƚŽĚĂĂĕĆŽĂŶƚĞƌŝŽƌ͕ŶĂ
ŵĞĚŝĚĂ Ğŵ ƋƵĞ ĞƐƐĞƐ ĞƌƌŽƐ ƌĞŇĞƚĞŵ ĂƋƵĞůĞƐ ŝŶƚĞƌĞƐƐĞƐ ƉĞƌƐŽŶĂůŝƐƚĂƐ Ğ
ƉĂƌƟĚĄƌŝŽƐ͕ĂůĠŵĚĞƚƌĂŶƐĨĞƌŝƌŽƵĞůŝĚŝƌƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞƐ͘
ĞŵŽĚŽĂĂƚĞŶĚĞƌĂŽƉůĂŶĞũĂŵĞŶƚŽĞăĞdžĞĐƵĕĆŽŽƌĕĂŵĞŶƚĄƌŝĂ͕Ă
>Z&ĞƐƚĂďĞůĞĐĞƵƉĂƌĂŽĂĚŵŝŶŝƐƚƌĂĚŽƌƉƷďůŝĐŽĞƉĂƌĂŽĐŝĚĂĚĆŽƵŵŶŽǀŽ
ŵĂƌĐŽ ĚĞ ŐŽǀĞƌŶĂŶĕĂ ƌĞƉƵďůŝĐĂŶĂ͕ ĞdžŝŐŝŶĚŽ ƚƌĂŶƐƉĂƌġŶĐŝĂ Ğ ĂŵƉůĂ Ěŝ-
ǀƵůŐĂĕĆŽ ĚĂƐ ŝŶĨŽƌŵĂĕƁĞƐ Ğ ƌĞůĂƚſƌŝŽƐ͕ ŝŶĐůƵƐŝǀĞ Ğŵ ŵĞŝŽ ĞůĞƚƌƀŶŝĐŽ ĚĞ
ĂĐĞƐƐŽ ƉƷďůŝĐŽ͕ ŝŶĐĞŶƟǀŽ ă ƉĂƌƟĐŝƉĂĕĆŽ ƉŽƉƵůĂƌ Ğ Ă ĂĚŽĕĆŽ ĚĞ ƐŝƐƚĞŵĂ
ŝŶƚĞŐƌĂĚŽĚĞĂĚŵŝŶŝƐƚƌĂĕĆŽĮŶĂŶĐĞŝƌĂĞĐŽŶƚƌŽůĞ33.

ϯ͘Ϯ͘ũƵƐƚĞĮƐĐĂůĐŽŵŽĨŽƌŵĂĚĞƉůĂŶĞũĂŵĞŶƚŽĞĚĞƌĞƐƉĞŝƚŽăŐĞƐƚĆŽ
consequente

͞ĂĕĆŽĚŽƉŽĚĞƌƉƷďůŝĐŽǀŝŶĐƵůĂͲƐĞĂŽĐŽŶũƵŶƚŽĚĞŝŶƐƚƌƵŵĞŶƚŽƐ
ƋƵĞŶŽƌƚĞŝĂŽƉůĂŶĞũĂŵĞŶƚŽŐŽǀĞƌŶĂŵĞŶƚĂů͕ĚĞůŝŶĞĂĚĂĞŵŶŽƌŵĂƐũƵƌşĚŝ-
ĐĂƐĞƐƚƌƵƚƵƌĂĚĂƐĞŵƐŝŶƚŽŶŝĂĐŽŵŽƚĞdžƚŽĐŽŶƐƟƚƵĐŝŽŶĂů͘^ĆŽĞůĞƐŽƉůĂŶŽ
ƉůƵƌŝĂŶƵĂů͕ Ă ůĞŝ ĚĞ ĚŝƌĞƚƌŝnjĞƐ ŽƌĕĂŵĞŶƚĄƌŝĂƐ Ğ Ă ůĞŝ ŽƌĕĂŵĞŶƚĄƌŝĂ ĂŶƵĂů͘
EĞƐƚĂĞƐƚĆŽĐŽŵƉƌĞĞŶĚŝĚŽƐŽŽƌĕĂŵĞŶƚŽĮƐĐĂů͕ŽĚĂƐĞŐƵƌŝĚĂĚĞƐŽĐŝĂůĞŽ

33 /ďŝĚĞŵ, p. 773.

170 \R. EMERJ, Rio de Janeiro, v. 19, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \
ĚĞŝŶǀĞƐƟŵĞŶƚŽƐ͘ŽŵŝƐƐŽ͕ŽĞƐƚĂĚŽŽƌĚĞŶĂƐƵĂƐĂƟǀŝĚĂĚĞƐ͕ďĞŵĐŽŵŽ
ĞƐƚĂďĞůĞĐĞƉƌŝŽƌŝĚĂĚĞƐŶĂƉĞƌƐĞĐƵĕĆŽĚĞƐĞƵƐŽďũĞƟǀŽƐƉƌŝŵŽƌĚŝĂŝƐ͟34.
EĂ ƐŝƐƚĞŵĄƟĐĂ ĚĂ >Z&͕ ƌĞƐƐĂůƚĂ DŽĂĐŝƌ DĂƌƋƵĞƐ ĚĂ ^ŝůǀĂ35, o pla-
ŶĞũĂŵĞŶƚŽŐŽǀĞƌŶĂŵĞŶƚĂůĐŽŵƉƌĞĞŶĚĞŽƉůĂŶŽƉůƵƌŝĂŶƵĂů͕ĂƐĚŝƌĞƚƌŝnjĞƐ
ŽƌĕĂŵĞŶƚĄƌŝĂƐ Ğ Ž ŽƌĕĂŵĞŶƚŽ ĂŶƵĂů͕ ĐŽŵŽ ĨŽƌŵĂ͕ ƌĞƐƉĞĐƟǀĂŵĞŶƚĞ͕ ĚĞ
ƉůĂŶĞũĂŵĞŶƚŽĞƐƚƌĂƚĠŐŝĐŽ36͕ƚĄƟĐŽ37 e operacional38.
KƐĚĞƐĞƋƵŝůşďƌŝŽƐĚĂŐĞƐƚĆŽĞƐƚĂƚĂůʹƉƌŝŽƌŝĚĂĚĞƐŝŶĚĞĮŶŝĚĂƐŽƵŵĂů
ĚĞĮŶŝĚĂƐ͕ĚĞĐŝƐƁĞƐĂĕŽĚĂĚĂƐ͕ĚĞƐĐŽŶƐŝĚĞƌĂĕĆŽĚŽƐƌŝƐĐŽƐŝŶĞƌĞŶƚĞƐăĂƟ-
ǀŝĚĂĚĞ͕ĐŽŵƉƌŽŵĞƟŵĞŶƚŽƐĚĞƌĞĐƵƌƐŽƐƉĂƌĂĮŶĂůŝĚĂĚĞƐƉŽƵĐŽŽƵŶĂĚĂ
ĞƐƚƌƵƚƵƌĂĚĂƐ͕ĞŶƐĞũĂŶĚŽĚĞƐǀŝŽƐĞŵĂůǀĞƌƐĂĕƁĞƐͲ͕ůĞƐŝǀŽƐăƋƵĞůĂĐŽŶƐĞ-
ĐƵĕĆŽ ĚŽƐ ƉůĂŶŽƐ ŽƌĕĂĚŽƐ͕ ƐĆŽ Ž ĂƵƚŽƌƌĞƚƌĂƚŽ ĚĂ ƐŽĐŝĞĚĂĚĞ ďƌĂƐŝůĞŝƌĂ39,
ƋƵĞ͕ĂŽĞŶĐĂŵŝŶŚĂƌĐŝĚĂĚĆŽƐĂĐĂƌŐŽƐĞĨƵŶĕƁĞƐƉƷďůŝĐŽƐ͕ĚĞůĞƐŶĆŽĞdžŝŐĞ
ƉƌĞƉĂƌŽƉĂƌĂďĞŵƉůĂŶĞũĂƌĂŶƚĞƐĚĞĚĞĐŝĚŝƌ͕ŶĞŵƉĂƌĂŝĚĞŶƟĮĐĂƌĂƐĐĂƵƐĂƐ
ĂŶƚĞƐĚĞĐŽŶƚĞŶƚĂƌͲƐĞĞŵĂƚĂĐĂƌŽƐĞĨĞŝƚŽƐ͘WƌŽĚƵnjĞŵƌĞƐƉŽƐƚĂƐƉĂůŝĂƟǀĂƐ
e inconsistentes, que se esmaecem no curto ou médio prazo, tornando
ĐƌƀŶŝĐŽƐŽƐƉƌŽďůĞŵĂƐĞŝŶƐƵĮĐŝĞŶƚĞƐŽƵĚĞƐďĂƌĂƚĂĚŽƐŽƐŵĞŝŽƐŽƌĕĂŵĞŶ-
ƚĄƌŝŽƐĚŝƐƉŽŶşǀĞŝƐŽƵŵŽďŝůŝnjĄǀĞŝƐ͘
EĞƐƐĞƉĂŶŽƌĂŵĂ͕ƐƵƌŐĞĂĐŚĂŵĂĚĂĐƌŝƐĞĮƐĐĂů͕ĚĞĮŶşǀĞůĐŽŵŽŽ
ĚĞƐĞƋƵŝůşďƌŝŽ ĂĚŵŝŶŝƐƚƌĂƟǀŽͲŽƌĕĂŵĞŶƚĄƌŝŽ ĐĂƵƐĂĚŽ ƉĞůĂ ĚĞƐƉƌŽƉŽƌĕĆŽ
ĞŶƚƌĞŽƐǀĂůŽƌĞƐƌĞĐŽůŚŝĚŽƐƉĞůŽƐĐŽĨƌĞƐƉƷďůŝĐŽƐĞŽƐĚĞƐĞŵďŽůƐĂĚŽƐ40.
ĐƌŝƐĞĮƐĐĂůŵĂŶƚĞŵşŶƟŵĂƌĞůĂĕĆŽĐŽŵĂĚŝŵĞŶƐĆŽĚŽĞƐƚĂĚŽĞŵƐŝ41
ĞĚĞƐƵĂƐĂƟǀŝĚĂĚĞƐ42.
ϯϰE^/DEdK͘ĂƌůŽƐsĂůĚĞƌĚŽ͘ΗƌƚƐ͘ϭǑĂϭϳ͕ĚĂ>ĞŝŽŵƉůĞŵĞŶƚĂƌŶ͘ϭϬϭΗ͘In͗DZd/E^͕/ǀĞƐ'ĂŶĚƌĂ͖E^-
/DEdK͘ĂƌůŽƐsĂůĚĞƌĚŽ͘Comentários à Lei de Responsabilidade Fiscal. 5ª ed. São Paulo: Saraiva, 2011, p. 51.
ϯϱ ^/>s͕ DŽĂĐŝƌ DĂƌƋƵĞƐ ĚĂ͘ Η ůſŐŝĐĂ ĚŽ ƉůĂŶĞũĂŵĞŶƚŽ ƉƷďůŝĐŽ ă ůƵnj ĚĂ >Ğŝ ĚĞ ZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ &ŝƐĐĂůΗ͘ In:
KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro. São Paulo:
Revista dos Tribunais, 2011, p. 764.
ϯϲEĂƐƉĂůĂǀƌĂƐĚĞKƐǀĂůĚŽDĂůĚŽŶĂĚŽ^ĂŶĐŚĞƐ͕ƉůĂŶĞũĂŵĞŶƚŽĞƐƚƌĂƚĠŐŝĐŽƐŝŐŶŝĮĐĂ͞ĂƋƵŝůŽƋƵĞĠƌĞůĂƟǀŽăĞƐƚƌĂ-
ƚĠŐŝĂ͕ŽƵƐĞũĂ͕ăĐƌŝĂĕĆŽĚĞĐŽŶĚŝĕƁĞƐĨĂǀŽƌĄǀĞŝƐƉĂƌĂƌĞĂůŝnjĂĕĆŽĚŽƐŐƌĂŶĚĞƐŽďũĞƟǀŽƐĚĂŝŶƐƟƚƵŝĕĆŽ͘͟Ĩ͘^E,^͕
Oswaldo Maldonado. ŝĐŝŽŶĄƌŝŽĚĞŽƌĕĂŵĞŶƚŽ͕ƉůĂŶĞũĂŵĞŶƚŽĞĄƌĞĂƐĂĮŶƐ͘ƌĂƐşůŝĂ͗WƌŝƐŵĂ͕ϭϵϵϳ͕Ɖ͘ϭϵϬ͘
ϯϳ^ŝŐŶŝĮĐĂŽ͞ƉƌŽĐĞƐƐŽĚĞĚĞƚĂůŚĂŵĞŶƚŽĚĂƐĂĕƁĞƐĞĚŽƐŵĞŝŽƐŶĞĐĞƐƐĄƌŝŽƐƉĂƌĂĂŝŵƉůĞŵĞŶƚĂĕĆŽĚĂƐĂĕƁĞƐƋƵĞ
ůĞǀĞŵĂŽĂƟŶŐŝŵĞŶƚŽĚĂƐŵĞƚĂƐĂƚƌŝďƵşĚĂƐăƐƵŶŝĚĂĚĞƐĨƵŶĐŝŽŶĂŝƐĚĞƵŵſƌŐĆŽŽƵŝŶƐƟƚƵŝĕĆŽ͕ĚĞŶƚƌŽĚĞƵŵƉƌĂnjŽ
ĚĞƚĞƌŵŝŶĂĚŽ͘͟Ĩ͘^E,^͕ŽƉ͘Đŝƚ., p. 190.
ϯϴdƌĂĚƵnjͲƐĞŶĂ͞ŵŽĚĂůŝĚĂĚĞĚĞƉůĂŶĞũĂŵĞŶƚŽǀŽůƚĂĚĂƉĂƌĂĂƐƐĞŐƵƌĂƌĂǀŝĂďŝůŝnjĂĕĆŽĚŽƐŽďũĞƟǀŽƐĞŵĞƚĂƐĚŽƐƉůĂŶŽƐĂ
ůŽŶŐŽƉƌĂnjŽĞƉĂƌĂĂŽƟŵŝnjĂĕĆŽĚŽĞŵƉƌĞŐŽĚĞƌĞĐƵƌƐŽƐŶƵŵƉĞƌşŽĚŽĚĞƚĞƌŵŝŶĂĚŽĚĞƚĞŵƉŽ͘͟Ĩ͘^E,^͕ŽƉ͘Đŝƚ͕͘ p. 190.
ϯϵdĂůƌĞĂůŝĚĂĚĞŶĆŽƉŽĚĞƐĞƌŝŵƉƵƚĂĚĂƚĆŽƐŽŵĞŶƚĞĂŽƌĂƐŝů͕ĐŽŶƐƟƚƵŝŶĚŽƚĞŶĚġŶĐŝĂŝŶƚĞƌŶĂĐŝŽŶĂů͕ĐŽŶĨŽƌŵĞƐĞƉŽĚĞ
ĚĞƉƌĞĞŶĚĞƌĚĂůĞŝƚƵƌĂĚŽƐĞŐƵŝŶƚĞƉĞŶƐĂŵĞŶƚŽĚĞLJŐŵƵŶƚĂƵŵĂŶ͗͞sŝǀĞŵŽƐĂĐƌĠĚŝƚŽ͗ŶĞŶŚƵŵĂŐĞƌĂĕĆŽƉĂƐƐĂĚĂ
ĨŽŝƚĆŽĞŶĚŝǀŝĚĂĚĂƋƵĂŶƚŽĂŶŽƐƐĂʹŝŶĚŝǀŝĚƵĂůĞĐŽůĞƟǀĂŵĞŶƚĞ;ĂƚĂƌĞĨĂĚŽƐŽƌĕĂŵĞŶƚŽƐƉƷďůŝĐŽƐĞƌĂŽĞƋƵŝůşďƌŝŽĞŶƚƌĞ
ƌĞĐĞŝƚĂĞĚĞƐƉĞƐĂ͖ŚŽũĞĞŵĚŝĂ͕ŽƐ͚ďŽŶƐŽƌĕĂŵĞŶƚŽƐ͛ƐĆŽŽƐƋƵĞŵĂŶƚġŵŽĞdžĐĞƐƐŽĚĞĚĞƐƉĞƐĂƐĞŵƌĞůĂĕĆŽĂƌĞĐĞŝƚĂƐ
ŶŽŶşǀĞůĚŽĂŶŽĂŶƚĞƌŝŽƌ͘͟Ĩ͘hDE͕ŝŐŵƵŶƚ͘Medo líquido͘ZŝŽĚĞ:ĂŶĞŝƌŽ͗:ŽƌŐĞĂŚĂƌĚŝƚŽƌ͕ϮϬϬϴ͕Ɖ͘ϭϲ͘
ϰϬEĆŽƐĞĚĞƐĐŽŶŚĞĐĞĂŝŶĐŝĚġŶĐŝĂĚĞŽƵƚƌŽƐĨĂƚŽƌĞƐ͕ƚĂŝƐĐŽŵŽĐƌŝƐĞƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐ͕ũƵƌŽƐĚŽƐĞŵƉƌĠƐƟŵŽƐŝŶƚĞƌ-
ŶĂĐŝŽŶĂŝƐ͕ĐŽƌƌƵƉĕĆŽ͕ĚĞƐǀŝŽƐ͕ĞŶƚƌĞŽƵƚƌŽƐ͘
ϰϭ&ĂnjͲƐĞŵĞŶĕĆŽĂŽŝƚĞŵĚĞƐƚĞĞƐƚƵĚŽĚĞĚŝĐĂĚŽĂŽĂƵŵĞŶƚŽĚĂƐĨƵŶĕƁĞƐĞƐƚĂƚĂŝƐ͘
ϰϮDKZ/Z͕ŐŽŶŽĐŬŵĂŶŶ͘ΗKƉƌŝŶĐşƉŝŽĚĂƚƌĂŶƐƉĂƌġŶĐŝĂĞĂƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĮƐĐĂů͘ΗIn͗ZK,͕sĂůĚŝƌĚĞKůŝǀĞŝ-
ra (Coord.). Aspectos relevantes da Lei de Responsabilidade Fiscal.^ĆŽWĂƵůŽ͗ŝĂůĠƟĐĂ͕ϮϬϬϭ͕Ɖ͘ϭϯϳ͘

\R. EMERJ, Rio de Janeiro, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \ 171
 KĚĞƐĞƋƵŝůşďƌŝŽĮƐĐĂůĞdžƉĞƌŝŵĞŶƚĂĚŽƉĞůŽƐĞŶƚĞƐĚĂĨĞĚĞƌĂĕĆŽďƌĂ-
ƐŝůĞŝƌĂƌĂĚŝĐĂŶĂƐĚĞĮĐŝġŶĐŝĂƐĚŽƉůĂŶĞũĂŵĞŶƚŽŐŽǀĞƌŶĂŵĞŶƚĂůĞƉƌŽƐƐĞ-
ŐƵĞ ƉĞůĂ ǀŝĂ ĚĂƐ ŵĄƐ ƉƌĄƟĐĂƐ ŽƌĕĂŵĞŶƚĄƌŝĂƐ͕ ƋƵĂĚƌŽ ƋƵĞ ŶĆŽ Ġ ĚĞƐĐŽ-
ŶŚĞĐŝĚŽĚĂĞdžƉĞƌŝġŶĐŝĂĞƵƌŽƉĞŝĂ͕ŶĂƋƵĂů͕ĞŵĐĞƌƚĂŵĞĚŝĚĂ͕ŽƋƵĂĚƌŽĚĂ
ƋƵĂůŝĚĂĚĞĚĂƐĮŶĂŶĕĂƐƉƷďůŝĐĂƐĂƉƌĞƐĞŶƚĂ͕ĐŽŶĨŽƌŵĞƌĞƐƐĂůƚĂĚŽƉŽƌ:ŽĆŽ
Ricardo Catarino43͕ŽƐƐĞŐƵŝŶƚĞƐƉŽŶƚŽƐŶŽĚĂŝƐ͗;ŝͿĐŽŵƉŽƐŝĕĆŽĞĞĮĐŝġŶĐŝĂ
ĚĂƐĚĞƐƉĞƐĂƐƉƷďůŝĐĂƐ͖;ŝŝͿĞƐƚƌƵƚƵƌĂĞĞĮĐŝġŶĐŝĂĚŽƐŝƐƚĞŵĂĚĞƌĞĐĞŝƚĂƐ͖
;ŝŝŝͿŐĞƐƚĆŽŽƌĕĂŵĞŶƚĂů͖;ŝǀͿĚŝŵĞŶƐĆŽĚĂƐĂĚŵŝŶŝƐƚƌĂĕƁĞƐƉƷďůŝĐĂƐ͖;ǀͿƉŽ-
ůşƟĐĂƐƉƷďůŝĐĂƐĮŶĂŶĐĞŝƌĂƐƋƵĞŝŶŇƵĞŶĐŝĂŵŽĨƵŶĐŝŽŶĂŵĞŶƚŽĚŽƐŵĞƌĐĂ-
ĚŽƐ͖;ǀŝͿĂŵďŝĞŶƚĞĞŵƉƌĞƐĂƌŝĂůŐůŽďĂů͘
ZĞĐŽŶŚĞĐĞͲƐĞ ƋƵĞ͕ ŵĞƐŵŽ Ğŵ ĐĂƐŽƐ ĚĞ ŽƌĕĂŵĞŶƚŽƐ ďĞŵ ĞůĂďŽ-
ƌĂĚŽƐ͕ŽƐƵƌŐŝŵĞŶƚŽĚĞĚĞƐƉĞƐĂƐŝŵƉƌĞǀŝƐƚĂƐƉƌŽǀŽĐĂĚĞƐĞƋƵŝůşďƌŝŽƐŶĂƐ
ĐŽŶƚĂƐƉƷďůŝĐĂƐ͕ƉƌĞũƵĚŝĐĂŶĚŽĂĐŽŶƐŝƐƚġŶĐŝĂĮƐĐĂů͘ŶĞƐƐĞĐŽŶƚĞdžƚŽƋƵĞ
Ă>Z&ŽďƌŝŐĂĂĞůĂďŽƌĂĕĆŽĚĞĂŶĞdžŽƐĚĞƌŝƐĐŽƐĮƐĐĂŝƐ͕ŶŽƐƋƵĂŝƐĚĞǀĞŵƐĞƌ
ĂǀĂůŝĂĚŽƐĞƋƵĂŶƟĮĐĂĚŽƐŽƐƉĂƐƐŝǀŽƐĐŽŶƟŶŐĞŶƚĞƐĞŽƵƚƌŽƐƌŝƐĐŽƐĐĂƉĂnjĞƐ
ĚĞĂĨĞƚĂƌĂƐĐŽŶƚĂƐƉƷďůŝĐĂƐ͘ĂşĂƌĞůĞǀąŶĐŝĂĚĞƉƌŽǀŝĚġŶĐŝĂƐĂƐĞƌĞŵĂĚŽ-
ƚĂĚĂƐ͕ĞŵĐĂƐŽĚĞŵĂƚĞƌŝĂůŝnjĂĕĆŽĚĞƐƐĞƐƌŝƐĐŽƐ44.
KƌĕĂŵĞŶƚŽƌĞĂůŝƐƚĂĞĞĨĞƟǀŽƐĞƌĄ͕ĂŶƚĞƐĚĞƚƵĚŽ͕ƵŵŝŶƐƚƌƵŵĞŶƚŽ
ĚĞĐŽŶĐƌĞƟnjĂĕĆŽĞŚĂƌŵŽŶŝnjĂĕĆŽĚĂƐĞƐĐŽůŚĂƐƉŽůşƟĐĂƐ͕ĂůĠŵĚĞĐŽŶƐƟ-
ƚƵŝƌĨſƌƵŵƉƌŝǀŝůĞŐŝĂĚŽƉĂƌĂĂĮƐĐĂůŝnjĂĕĆŽƐŽĐŝĂůĚŽƐƚĂĚŽ45.
KƉůĂŶĞũĂŵĞŶƚŽĚĞǀĞĂďƌŝƌĞƌĂĐŝŽŶĂůŝnjĂƌĂƌŽƚĂĚĞƌĞĂůŝnjĂĕĆŽĚĂƐ
ƉŽůşƟĐĂƐƉƷďůŝĐĂƐ͕ŶĂŵĞĚŝĚĂĞŵƋƵĞĞƐƚĂƐǀŝƐƵĂůŝnjĂŵŽďũĞƟǀŽƐ͕ƉƌĞǀĞĞŵ
ĐŽŵƉŽƌƚĂŵĞŶƚŽƐ Ğ ĚĞĮŶĞŵ ŵĞƚĂƐ46͕ Ž ƋƵĞ ƐĞ ĐŽŶũƵŐĂ ĐŽŵ Ž ƉƌŝŶĐŝƉĂů
ŽďũĞƟǀŽ ĚŽ ƉůĂŶĞũĂŵĞŶƚŽ͕ ƋƵĞ Ġ Ă ĐŽŶĐƌĞƟnjĂĕĆŽ ŵĄdžŝŵĂ ĚŽƐ ŽďũĞƟǀŽƐ
ĐŽŶƐƟƚƵĐŝŽŶĂŝƐ͘
ĞĨĞƟǀŝĚĂĚĞĮŶĂŶĐĞŝƌĂĚĂĐŝĚĂĚĂŶŝĂĞĚŽƐĚŝƌĞŝƚŽƐƐŽĐŝĂŝƐĐƵŵƉƌĞ
ƉƌŽĐĞƐƐŽŐƌĂĚƵĂůĞĐŽŶơŶƵŽĚĞƉůĂŶĞũĂŵĞŶƚŽ͕ĂůŽĐĂĕĆŽĞŐĞƐƚĆŽĚĞƌĞ-
ĐƵƌƐŽƐƉĂƌĂŽĮŶĂŶĐŝĂŵĞŶƚŽĚĞƉŽůşƟĐĂƐƉƷďůŝĐĂƐ͘ƐƚĂƐ͕ĚĞƐĚĞĂĂŐĞŶĚĂ
ĚĞƐĞƵƐƚĞŵĂƐĂƚĠĂƐƵĂĂǀĂůŝĂĕĆŽ͕ĐŝƌĐƵůĂŵƉĞůŽĞƐƉĂĕŽƉƷďůŝĐŽĚĞŵŽ-
ĐƌĄƟĐŽ͕ŽŶĚĞĂĂƵƚŽŶŽŵŝĂƉƌŝǀĂĚĂĞŽƐĚĞǀĞƌĞƐƉƷďůŝĐŽƐƉŽĚĞŵĞĚĞǀĞŵ
ƐĞƌ ĐŽŵƉĂƟďŝůŝnjĂĚŽƐ ŵĞĚŝĂŶƚĞ ĂĕƁĞƐ Ğ ĚĞĐŝƐƁĞƐ ĐŽůĞƚŝǀĂƐ Ğŵ ďƵƐĐĂ ĚĂ

ϰϯdZ/EK͕:ŽĆŽZŝĐĂƌĚŽ͘ΗWƌŽĐĞƐƐŽŽƌĕĂŵĞŶƚĂůĞƐƵƐƚĞŶƚĂďŝůŝĚĂĚĞĚĂƐĮŶĂŶĕĂƐƉƷďůŝĐĂƐ͗ŽĐĂƐŽĞƵƌŽƉĞƵΗ͘In:
KEd/͕ :ŽƐĠ DĂƵƌşĐŝŽ͖ ^&&͕ &ĞƌŶĂŶĚŽ &ĂĐƵƌLJ͘ ;ŽŽƌĚƐ͘Ϳ͘ Orçamentos Públicos e Direito Financeiro. São Paulo:
Revista dos Tribunais, 2011, p. 787.
ϰϰ&/'hZK͕ĂƌůŽƐDĂƵƌşĐŝŽ͘Η>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂůʹŽƌĞƐŐĂƚĞĚŽƉůĂŶĞũĂŵĞŶƚŽŐŽǀĞƌŶĂŵĞŶƚĂůΗ͘In: RO-
,͕sĂůĚŝƌĚĞKůŝǀĞŝƌĂ;ŽŽƌĚ͘Ϳ͘Aspectos relevantes da Lei de Responsabilidade Fiscal. ^ĆŽWĂƵůŽ͗ŝĂůĠƟĐĂ͕ϮϬϬϭ͕Ɖ͘ϰϬ͘
ϰϱDEKE͕ŽƉ͘Đŝƚ., p. 640-641.
46 TIMM,ŽƉ͘Đŝƚ͘, p. 59.

172 \R. EMERJ, Rio de Janeiro, v. 19, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \
͞ƐŽĐŝĞĚĂĚĞďĞŵŽƌĚĞŶĂĚĂ͘͟ƐƚĂƐĞŵŽƐƚƌĂĐŽŵƉĂƚşǀĞůĐŽŵŽƐŽďũĞƚŝǀŽƐ
ƌĞƉƵďůŝĐĂŶŽƐ͕ĞŵĞƐƉĞĐŝĂůĂƐŽůŝĚĂƌŝĞĚĂĚĞ͕ŶŽƐƚĞƌŵŽƐĚŽĂƌƚŝŐŽϯǑ͕/͕ĚĂ
Zͬϴϴ͕ƋƵĞƉƌĞǀġĂĐŽŶƐƚƌƵĕĆŽĚĞƵŵĂƐŽĐŝĞĚĂĚĞůŝǀƌĞ͕ũƵƐƚĂĞƐŽůŝĚĄƌŝĂ47.
KƉůĂŶĞũĂŵĞŶƚŽĨŽŝŝŶƚƌŽĚƵnjŝĚŽŶĂůĞŐŝƐůĂĕĆŽďƌĂƐŝůĞŝƌĂ͕ŝŶŝĐŝĂůŵĞŶ-
ƚĞ͕ĐŽŵĂ>ĞŝŶǑϰ͘ϯϮϬͬϭϵϲϰ͕ƋƵĞŝŶƐƚƌƵŵĞŶƚĂůŝnjŽƵŽƐĚĞŶŽŵŝŶĂĚŽƐŽƌĕĂ-
ŵĞŶƚŽƐͲƉƌŽŐƌĂŵĂ48ĚĂĂĚŵŝŶŝƐƚƌĂĕĆŽ49.
EĂ ƉƌĞƐĞŶƚĞ ƋƵĂĚƌĂ͕ ĚŝĂŶƚĞ ĚŽ ĐĞŶĄƌŝŽ ĂĚŵŝƟĚŽ ƉĞůŽ ŐŽǀĞƌŶŽ
ďƌĂƐŝůĞŝƌŽ͕ ŵŽƐƚƌĂͲƐĞ ŝŵƉĞƌŝŽƐĂ Ă ŶĞĐĞƐƐŝĚĂĚĞ ĚĞ Ƶŵ ĂũƵƐƚĞ ĮƐĐĂů͘ ŽŶ-
ƚƵĚŽ͕ŚĄƋƵĞƐĞĚĞƐƚĂĐĂƌ͕ŶĂƐƉĂůĂǀƌĂƐĚĞ:ŽƐĠDĂƌĐŽƐŽŵŝŶŐƵĞƐ50, que
ĂŶĞĐĞƐƐŝĚĂĚĞĚĞĂĚĞƋƵĂĕĆŽĚĞƉƌŝŽƌŝĚĂĚĞƐĐŽŶƐŽĂŶƚĞŽƐǀĂůŽƌĞƐĐŽŶƐ-
ƟƚƵĐŝŽŶĂŝƐ ĚĞǀĞ ŝŶĚƵnjŝƌ͕ ƚĂŵďĠŵ͕ Ž ƉůĂŶĞũĂŵĞŶƚŽ ĚĞ ŝŶǀĞƐƟŵĞŶƚŽƐ ŝŶ-
ĚƵƚŽƌĞƐ ĚŽ ĚĞƐĞŶǀŽůǀŝŵĞŶƚŽ ƐŽĐŝŽĞĐŽŶƀŵŝĐŽ ĚĂ ƉŽƉƵůĂĕĆŽ͕ Ă ĞŶƐĞũĂƌ͗
ŵĂŝƐŐĞƌĂĕĆŽĞƌĞĐŝƌĐƵůĂĕĆŽĚĞďĞŶƐĞƐĞƌǀŝĕŽƐ͖ŽƟŵŝnjĂĕĆŽĚĂĞƐƚƌƵƚƵƌĂ
ĞĐƵƐƚĞŝŽĚĂĂĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝĐĂƉĂƌĂƐĞƌǀŝƌ͖ĞĨŝĐŝĞŶƚĞŐĞƐƚĆŽĚŽŐĂƐƚŽ
ƉƷďůŝĐŽ͕ƋƵĞĚĞǀĞƐĞƌĞƋƵŝƚĂƚŝǀŽƉĂƌĂƐĞƌƉƌŽĨşĐƵŽ͖ĐŽŶƐĞƋƵĞŶƚĞƌĞĚƵĕĆŽ
ĞƌĞĚŝƐƚƌŝďƵŝĕĆŽĚĂĐĂƌŐĂƚƌŝďƵƚĄƌŝĂ͕ƋƵĞŶĆŽƉŽĚĞďĞŝƌĂƌŽĐŽŶĮƐĐŽĞƐĞ
ƌĞĂůŝŵĞŶƚĂƌĚĂƌĞŐƌĞƐƐŝǀŝĚĂĚĞĮƐĐĂů͘
KƉůĂŶĞũĂŵĞŶƚŽĚĞǀĞĂƉƌĞƐĞŶƚĂƌͲƐĞĐŽŵŽŽƉƌŝŵĞŝƌŽƉĂƐƐŽĚŽĐŝĐůŽ
ĚĂŐĞƐƚĆŽ͕ĞŵƐƵĂĂĐĞƉĕĆŽƚĠĐŶŝĐŽͲĂĚŵŝŶŝƐƚƌĂƟǀĂĚĞŐĞƌŝƌŵĞŝŽƐƉĂƌĂĂ
ĐŽŶƐĞĐƵĕĆŽĚĞƌĞƐƵůƚĂĚŽƐĚŽŝŶƚĞƌĞƐƐĞĚĂŽƌŐĂŶŝnjĂĕĆŽ͕ƐĞũĂĞƐƚĂƵŵĂƐŽ-
ciedade empresarial privada (movida pelo lucro que a mantenha) ou uma
ĞŶƟĚĂĚĞ ƉƷďůŝĐĂ ;ŝŵƉƵůƐŝŽŶĂĚĂ ƉĞůŽ ŝŶƚĞƌĞƐƐĞ ƉƷďůŝĐŽ ƋƵĞ ůŚĞ ĐƵŵƉƌĞ
ĂƚĞŶĚĞƌͿ͘ >ĂŶĕĂŶĚŽ ŽůŚĂƌ ƉƌŽƐƉĞĐƟǀŽ ƐŽďƌĞ Ž ĐŽŶĐĞŝƚŽ͕ WĞƚĞƌ ƌƵĐŬĞƌ51
ĚĞƐĐŽƌƟŶĂǀĂƋƵĞ͗
͞K ĐĞŶƚƌŽ ĚĞ ƵŵĂ ƐŽĐŝĞĚĂĚĞ͕ ĞĐŽŶŽŵŝĂ Ğ ĐŽŵƵŶŝĚĂĚĞ ŵŽ-
ĚĞƌŶĂƐŶĆŽ ĠĂ ƚĞĐŶŽůŽŐŝĂ͕ ŶĞŵĂ ŝŶĨŽƌŵĂĕĆŽ͕ƚĂŵƉŽƵĐŽĂ
ƉƌŽĚƵƟǀŝĚĂĚĞ͘ĂŝŶƐƟƚƵŝĕĆŽŐĞƌĞŶĐŝĂĚĂĐŽŵŽſƌŐĆŽĚĂƐŽ-
ĐŝĞĚĂĚĞƉĂƌĂƉƌŽĚƵnjŝƌƌĞƐƵůƚĂĚŽƐ͘ĂŐĞƌġŶĐŝĂĠĂĨĞƌƌĂŵĞŶƚĂ
ĞƐƉĞĐşĮĐĂ͕ĂĨƵŶĕĆŽĞƐƉĞĐşĮĐĂ͕ŽŝŶƐƚƌƵŵĞŶƚŽĞƐƉĞĐşĮĐŽƉĂƌĂ
ϰϳDK͕DĂƌĐŽŶƚƀŶŝŽ&ĞƌƌĞŝƌĂ͘ΗƌĞĐŽŶƐƚƌƵĕĆŽƌĞƉƵďůŝĐĂŶĂĚŽŽƌĕĂŵĞŶƚŽ͗ƵŵĂĂŶĄůŝƐĞĐƌşƟĐŽͲĚĞůŝďĞƌĂƟǀĂ
ĚĂƐŝŶƐƟƚƵŝĕƁĞƐĚĞŵŽĐƌĄƟĐĂƐŶŽƉƌŽĐĞƐƐŽŽƌĕĂŵĞŶƚĄƌŝŽΗ͘dĞƐĞĂƉƌĞƐĞŶƚĂĚĂĂŽWƌŽŐƌĂŵĂĚĞWſƐͲ'ƌĂĚƵĂĕĆŽĚĂ&Ă-
ĐƵůĚĂĚĞĚĞŝƌĞŝƚŽĚĂhŶŝǀĞƌƐŝĚĂĚĞĚŽƐƚĂĚŽĚŽZŝŽĚĞ:ĂŶĞŝƌŽ͕ƐŽďŽƌŝĞŶƚĂĕĆŽĚŽƉƌŽĨĞƐƐŽƌƌ͘ZŝĐĂƌĚŽ>ŽďŽdŽƌƌĞƐ͕
ĐŽŵŽƌĞƋƵŝƐŝƚŽƉĂƌĐŝĂůƉĂƌĂŽďƚĞŶĕĆŽĚŽơƚƵůŽĚĞŽƵƚŽƌĞŵŝƌĞŝƚŽWƷďůŝĐŽ͘ZŝŽĚĞ:ĂŶĞŝƌŽ͕ϮϬϬϳ͕Ɖ͘ϱϲͲϱϳ͘
ϰϴĐĞƌĐĂĚŽƚĞŵĂ͞ŽƌĕĂŵĞŶƚŽͲƉƌŽŐƌĂŵĂ͕͟ĐŽŶĮƌĂͲƐĞŽŝƚĞŵϭ͘ϭĚĞƐƚĞĞƐƚƵĚŽ͘
ϰϵ/^͕&ƌĂŶĐŝƐĐŽDĂƵƌŽ͘ΗsŝƐĆŽŐůŽďĂůĚĂ>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂůΗ͘ Revista da EMERJ, v. 5, ano 17, 2002, p. 112.
ϱϬKD/E'h^͕:ŽƐĠDĂƌĐŽƐ͘ΗũƵƐƚĞĮƐĐĂůĚĞǀĞƐĞĂĚĞƋƵĂƌăƐƉƌŝŽƌŝĚĂĚĞƐƉƌĞǀŝƐƚĂƐŶĂŽŶƐƟƚƵŝĕĆŽΗ͘Revista Con-
sultor Jurídico, 20 de maio de 2015.
ϱϭZh<Z͕WĞƚĞƌ͘ĞƐĂĮŽƐ'ĞƌĞŶĐŝĂŝƐƉĂƌĂŽ^ĠĐƵůŽyy/͕ƚƌĂĚ͘EŝǀĂůĚŽDŽŶƟŶŐĞůůŝ:ƌ͘^ĆŽWĂƵůŽ͗WŝŽŶĞŝƌĂdŚŽŵƐŽŶ
>ĞĂƌŶŝŶŐ͕ϮϬϬϭ͕Ɖ͘ϰϭ͘

\R. EMERJ, Rio de Janeiro, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \ 173
 ƚŽƌŶĂƌ ĂƐ ŝŶƐƟƚƵŝĕƁĞƐ ĐĂƉĂnjĞƐ ĚĞ ƉƌŽĚƵnjŝƌ ƌĞƐƵůƚĂĚŽƐ͘ /ƐƚŽ͕
ƉŽƌĠŵ͕ƌĞƋƵĞƌƵŵŶŽǀŽƉĂƌĂĚŝŐŵĂŐĞƌĞŶĐŝĂůĮŶĂů͗ĂƉƌĞŽĐƵ-
ƉĂĕĆŽĚĂŐĞƌġŶĐŝĂĞƐƵĂƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĠƚƵĚŽŽƋƵĞĂĨĞ-
ƚĂŽĚĞƐĞŵƉĞŶŚŽĚĂŝŶƐƟƚƵŝĕĆŽĞƐĞƵƐƌĞƐƵůƚĂĚŽƐ͕ĚĞŶƚƌŽŽƵ
ĨŽƌĂ͕ƐŽďŽĐŽŶƚƌŽůĞĚĂŝŶƐƟƚƵŝĕĆŽŽƵƚŽƚĂůŵĞŶƚĞĂůĠŵĚĞůĞ͘͟
EŽ ĐĂƐŽ ďƌĂƐŝůĞŝƌŽ͕ Ġ ƉƌĞĐŝƐŽ ĂƉĞƌĨĞŝĕŽĂƌ Ž ƉůĂŶĞũĂŵĞŶƚŽ ĚĂ ĂĕĆŽ
ŐŽǀĞƌŶĂŵĞŶƚĂů͕ĂĮŵĚĞƋƵĞŽƐƌĞĐƵƌƐŽƐŶĞĐĞƐƐĄƌŝŽƐĂŽġdžŝƚŽŶĂĞdžĞĐƵĕĆŽ
ĚŽƐŽďũĞƟǀŽƐĚŽĞƐƚĂĚŽƐĞũĂŵĚĞƐƉĞŶĚŝĚŽƐĞŵƉůĞŶĂĂƚĞŶĕĆŽăaccoun-
ƚĂďŝůŝƚLJ͘ŵŽƵƚƌĂƐƉĂůĂǀƌĂƐ͕ƐŝŐŶŝĮĐĂĂŶĞĐĞƐƐŝĚĂĚĞĚĞŐĂƐƚĂƌĚĂŵĞůŚŽƌ
ĨŽƌŵĂ ƉŽƐƐşǀĞů52 e prestar contas de forma ampla e aberta, a induzir a
ƌĞĚƵĕĆŽĚĞĨƌĂƵĚĞƐĞĐŽƌƌƵƉĕĆŽĚĞĂŐĞŶƚĞƐƉƷďůŝĐŽƐĞƉƌŝǀĂĚŽƐ53.

4. ADMINISTRAÇÃO PÚBLICA DIALÓGICA

4.1. Conceito
ƌĞůĂĕĆŽĞŶƚƌĞĂĂĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝĐĂĞŽĐŝĚĂĚĆŽŐĂŶŚĂƉĞĐƵůŝĂ-
ƌĞƐĐŽŶƚŽƌŶŽƐŶŽĞƐƚĂĚŽĚĞŵŽĐƌĄƟĐŽĚĞĚŝƌĞŝƚŽ͕ƉĂƌĂĂůĠŵĚŽŵŽĚĞůŽĚĞ
ƌĞĨŽƌŵĂĂĚŵŝŶŝƐƚƌĂƟǀĂŐĞƌĞŶĐŝĂů54.
KĞƐƚĂĚŽͲĚŝƌŝŐĞŶƚĞ͕ĐŽŵƉƌŽŵĞƟĚŽĐŽŵĂŐĞƐƚĆŽĚĞƌĞƐƵůƚĂĚŽƐďĂ-
ůŝnjĂĚĂƉŽƌŽŶƐƟƚƵŝĕƁĞƐƋƵĞƚƌĂĕĂŵƉŽůşƟĐĂƐƉƷďůŝĐĂƐǀŝŶĐƵůĂŶƚĞƐ͕ƐƵďƐƟ-
ƚƵŝĂŝŵƉĞƌĂƟǀŝĚĂĚĞ55ĚĂĐůĄƐƐŝĐĂƚĞŽƌŝĂĚĂƚƌŝƉĂƌƟĕĆŽĚĞƉŽĚĞƌĞƐ͕ƋƵĞƐĞ
ĚĞƐĞŶǀŽůǀĞƵĞŶƚƌĞŽƐƐĠĐƵůŽƐys//ĞyyĐŽŵŽĚŽŐŵĂĐĞŶƚƌĂůĚŽĞdžĞƌĐşĐŝŽ
ƌĞƉƵďůŝĐĂŶŽĚŽƉŽĚĞƌƉŽůşƟĐŽ͕ƉĞůĂďƵƐĐĂĚŽĐŽŶƐĞŶƐƵĂůŝƐŵŽĚŝĂŶƚĞĚŽ
ƉůƵƌĂůŝƐŵŽĚĞŝĚĞŝĂƐĞŝŶƚĞƌĞƐƐĞƐƋƵĞƐĞĚĞǀĞŵŝŐƵĂůŵĞŶƚĞƌĞƐƉĞŝƚĂƌŶŽ
ĞƐƚĂĚŽĚĞŵŽĐƌĄƟĐŽĚĞĚŝƌĞŝƚŽ56.
ϱϮĞƐƚĞƌĞƐƉĞŝƚŽǀĂůĞŵĞŶĕĆŽĂƚĞŽƌŝĂĚĂŵŽƌĂůŝĚĂĚĞŝŶĐŽŵƉůĞƚĂ͕ƋƵĞĚĞƐƚĂĐĂĂĞĮĐŝġŶĐŝĂĞƐƚĂƚĂůƋƵĂŶĚŽƐĞƚƌĂƚĂ
ĚĞĂƌƌĞĐĂĚĂĕĆŽƚƌŝďƵƚĄƌŝĂ͕ƐĞŵĂŶĞĐĞƐƐĄƌŝĂƉĂƌĐŝŵƀŶŝĂŶĂƌĞĂůŝnjĂĕĆŽĚĂƐĚĞƐƉĞƐĂƐƉƷďůŝĐĂƐ͘Ĩ͘&/'hZK͕ĂƌůŽƐ
DĂƵƌşĐŝŽ͘Η>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂůʹŽƌĞƐŐĂƚĞĚŽƉůĂŶĞũĂŵĞŶƚŽŐŽǀĞƌŶĂŵĞŶƚĂůΗ͘ In͗ZK,͕sĂůĚŝƌĚĞKůŝ-
veira (Coord.). Aspectos relevantes da Lei de Responsabilidade Fiscal.^ĆŽWĂƵůŽ͗ŝĂůĠƟĐĂ͕ϮϬϬϭ͕Ɖ͘Ϯϳ͘
ϱϯ>D/͕ĂƌůŽƐKƚĄǀŝŽ&ĞƌƌĞŝƌĂĚĞ͘ΗKƉůĂŶĞũĂŵĞŶƚŽĮŶĂŶĐĞŝƌŽƌĞƐƉŽŶƐĄǀĞů͗ďŽĂŐŽǀĞƌŶĂŶĕĂĞĚĞƐĞŶǀŽůǀŝŵĞŶƚŽ
ŶŽĞƐƚĂĚŽĐŽŶƚĞŵƉŽƌąŶĞŽΗ͘ In͗KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e
Direito Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 597.
ϱϰ/^͕DĂƌŝĂdĞƌĞnjĂ&ŽŶƐĞĐĂ͘ΗZĞĨŽƌŵĂĂĚŵŝŶŝƐƚƌĂƟǀĂďƌĂƐŝůĞŝƌĂƐŽďƌĞŽŝŵƉĂĐƚŽĚĂŐůŽďĂůŝnjĂĕĆŽ͗ƵŵĂ;ƌĞͿĐŽŶƐ-
ƚƌƵĕĆŽĚĂĚŝƐƟŶĕĆŽĞŶƚƌĞŽƉƷďůŝĐŽĞŽƉƌŝǀĂĚŽŶŽąŵďŝƚŽĚĂƌĞĨŽƌŵĂĂĚŵŝŶŝƐƚƌĂƟǀĂŐĞƌĞŶĐŝĂůΗIn:d>>^͕sĞƌĂĚĂ
^ŝůǀĂ͖,EZz͕ƟĞŶŶĞ;KƌŐƐ͘Ϳ͘^ĞƌǀŝĕŽƐhƌďĂŶŽƐ͕ŝĚĂĚĞĞŝĚĂĚĂŶŝĂ. Rio de Janeiro: Lumen Juris, 2005, p. 282.
ϱϱWŽƌŝŵƉĞƌĂƟǀŝĚĂĚĞĞŶƚĞŶĚĞͲƐĞ͞ƋƵĞŽƐĂƚŽƐĂĚŵŝŶŝƐƚƌĂƟǀŽƐƐĆŽĐŽŐĞŶƚĞƐ͕ŽďƌŝŐĂŶĚŽĂƚŽĚŽƐƋƵĂŶƚŽƐƐĞĞŶĐŽŶ-
ƚƌĞŵĞŵƐĞƵĐşƌĐƵůŽĚĞŝŶĐŝĚġŶĐŝĂ͘͟Ĩ͘Zs>,K&/>,K͕:ŽƐĠĚŽƐ^ĂŶƚŽƐ͘DĂŶƵĂůĚĞŝƌĞŝƚŽĚŵŝŶŝƐƚƌĂƟǀŽ. 20. ed.
Rio de Janeiro: Lumen Juris, 2008, p. 116.
ϱϲWZ/Z:hE/KZ͕:ĞƐƐĠdŽƌƌĞƐĞKdd/͕DĂƌŝŶġƐZĞƐƚŽůĂƫ͘Convênios e outros instrumentos de “Administração
ŽŶƐĞŶƐƵĂů͟ŶĂŐĞƐƚĆŽƉƷďůŝĐĂĚŽƐĠĐƵůŽyy/͗ƌĞƐƚƌŝĕƁĞƐĞŵĂŶŽĞůĞŝƚŽƌĂů. 3ª ed. Belo Horizonte: Forum, 2015, p.
Ϯϱϵ͘ EĞƐƐĞ ƐĞŶƟĚŽ͕ ĐŽŶĮƌĂͲƐĞ ĂŝŶĚĂ͗ WZ/Z :hE/KZ͕ :ĞƐƐĠ dŽƌƌĞƐ͘ ΗWƌĞƐĞŶĕĂ ĚĂ ĚŵŝŶŝƐƚƌĂĕĆŽ ŽŶƐĞŶƐƵĂů ŶŽ
ŝƌĞŝƚŽWŽƐŝƟǀŽƌĂƐŝůĞŝƌŽΗ͘In͗&Z/d^͕ĂŶŝĞůĂĂŶĚĞŝƌĂĚĞ͖s>>͕sĂŶŝĐĞZĞŐŝŶĂ>şƌŝŽĚŽ;ŽŽƌĚƐ͘Ϳ͘Direito Admi-
ŶŝƐƚƌĂƟǀŽĞĞŵŽĐƌĂĐŝĂĐŽŶƀŵŝĐĂ. Belo Horizonte: Forum, 2012, p. 293-317.

174 \R. EMERJ, Rio de Janeiro, v. 19, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \
  ĚĞŵŽĐƌĂĐŝĂ ŝŵƉůŝĐĂ͕ ĂůĠŵ ĚĂ ĂƚƌŝďƵŝĕĆŽ ĚŽ ƉŽĚĞƌ ĚĞĐŝƐſƌŝŽ ăƐ
ŵĂŝŽƌŝĂƐ͕ĂŝŶƐƚĂƵƌĂĕĆŽĚĞƵŵĐŽŶƚĞdžƚŽĚĞĚŝĄůŽŐŽ͕ĚĞƌĞƐƉĞŝƚŽƉĞůĂƉŽ-
ƐŝĕĆŽĚŽŽƵƚƌŽĞĚĞŐĂƌĂŶƟĂĚŽƐĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐ57, sem exclusão.
WŽƌ ŝƐƚŽ ƋƵĞ Ă ĂĚŵŝŶŝƐƚƌĂĕĆŽ ƉƷďůŝĐĂ ĚŝĂůſŐŝĐĂ ĐŽŶƚƌĂƐƚĂ ĐŽŵ
Ă ĂĚŵŝŶŝƐƚƌĂĕĆŽ ƉƷďůŝĐĂ ŵŽŶŽůſŐŝĐĂ͕ ƌĞĨƌĂƚĄƌŝĂ ă ŝŶƐƚŝƚƵŝĕĆŽ Ğ ĂŽ
desenvolvimento de procedimentos comunicacionais com a sociedade.
ƉŽƐƐşǀĞůŝĚĞŶƚŝĨŝĐĂƌŶŽƐŵŽĚĞůŽƐĚŝĂůſŐŝĐŽƐŽƉƌŝŶĐşƉŝŽĚĂƐĞƉĂƌĂĕĆŽ
ĚĞ ƉŽĚĞƌĞƐ ĐŽŵ Ž ƐŝƐƚĞŵĂ ĚĞ ĨƌĞŝŽƐ Ğ ĐŽŶƚƌĂƉĞƐŽƐ͕ ƋƵĞ͕ ͞ĞŵďŽƌĂ ƐĞũĂ
relativamente recente na Europa Continental, não é propriamente novo
ŶŽƐƐƚĂĚŽƐhŶŝĚŽƐ͘͟ƚƵĂůŵĞŶƚĞ͕ǀĞŵƐĞǀĞƌŝĨŝĐĂŶĚŽĂŐůŽďĂůŝnjĂĕĆŽĚŽ
modelo concebido pelos ĨŽƵŶĚŝŶŐ ĨĂƚŚĞƌƐ͕ Ğŵ ƋƵĞ ŶĞŶŚƵŵ ĚŽƐ ͞ƉŽĚĞ-
ƌĞƐ͟ĂƐƐƵŵĞĂĨƵŶĕĆŽĚĞĞdžĐůƵƐŝǀŽƉƌŽĚƵƚŽƌĚĞŶŽƌŵĂƐũƵƌşĚŝĐĂƐĞĚĞƉŽůş-
ƟĐĂƐƉƷďůŝĐĂƐͲƉŽůŝĐĞͲŵĂŬĞƌ͖ĂŶƚĞƐŽƐ͞ƉŽĚĞƌĞƐ͟ĐŽŶƐƟƚƵĞŵĨſƌƵŶƐƉŽůşƟ-
ĐŽƐƐƵƉĞƌƉŽƐƚŽƐĞĚŝǀĞƌƐĂŵĞŶƚĞƌĞƉƌĞƐĞŶƚĂƟǀŽƐ͕ĐƵũĂŝŶƚĞƌĂĕĆŽĞĚŝƐƉƵƚĂ
ƉĞůĂĞƐĐŽůŚĂĚĂŶŽƌŵĂƋƵĞƌĞŐƵůĂƌĄĚĞƚĞƌŵŝŶĂĚĂƐŝƚƵĂĕĆŽƚĞŶĚĞĂƉƌŽĚƵ-
njŝƌƵŵƉƌŽĐĞƐƐŽĚĞůŝďĞƌĂƟǀŽŵĂŝƐƋƵĂůŝĮĐĂĚŽĚŽƋƵĞĂŵşƟĐĂĂƐƐŽĐŝĂĕĆŽ
ĚĞƵŵĚĞƉĂƌƚĂŵĞŶƚŽĞƐƚĂƚĂůăǀŽŶƚĂĚĞĐŽŶƐƟƚƵŝŶƚĞĚŽƉŽǀŽ58.
EŽ ƵŶŝǀĞƌƐŽ ĚŽƵƚƌŝŶĄƌŝŽ ĂŶŐůŽͲƐĂdžĆŽ͕ ŚĄ ŐƌĂŶĚĞ ŶƷŵĞƌŽ ĚĞ ĞƐƚƵ-
ĚŽƐƐĂůŝĞŶƚĂŶĚŽĂƐǀĂŶƚĂŐĞŶƐĚŽƐŵŽĚĞůŽƐƚĞſƌŝĐŽƐƋƵĞǀĂůŽƌŝnjĂŵĚŝĄůŽ-
ŐŽƐĞŶƚƌĞſƌŐĆŽƐĞŝŶƐƟƚƵŝĕƁĞƐ͕ĐŽŵŽƐĞƉŽĚĞĚĞƉƌĞĞŶĚĞƌĚĂƐƉĞƐƋƵŝƐĂƐ
ĚĞ>ĂƵƌĞŶĐĞ'͘^ĂŐĞƌ59͕ŚƌŝƐƟŶĞĂƚĞƵƉ60, Mark Tushnet61, Mark C. Miller
e Jeb Barnes62͘ dĂů ƚĞŶĚġŶĐŝĂ Ġ ĂĐŽŵƉĂŶŚĂĚĂ ƉĞůĂ ĚŽƵƚƌŝŶĂ ĐĂŶĂĚĞŶƐĞ
;WĞƚĞƌt͘,ŽŐŐĞůůŝƐŽŶ͘ƵƐŚĞůů63).
Janet Hiebert64ƐƵŐĞƌĞƵŵĂĐŽŵƉƌĞĞŶƐĆŽĚĂƚĞŽƌŝĂĚŝĂůſŐŝĐĂƐĞŐƵŶ-
ĚŽĂƋƵĂůĚĞǀĞŽĐŽƌƌĞƌŝŶƚĞƌĂĕĆŽŚŽƌŝnjŽŶƚĂůĞŶƚƌĞĂƐŝŶƐƟƚƵŝĕƁĞƐ͘ƐƐŝŵ

ϱϳ^KhEdK͕ůĄƵĚŝŽWĞƌĞŝƌĂ͘dĞŽƌŝĂŽŶƐƟƚƵĐŝŽŶĂůĞĞŵŽĐƌĂĐŝĂĞůŝďĞƌĂƟǀĂ: um estudo sobre o papel do Direito

ŶĂŐĂƌĂŶƟĂĚĂƐĐŽŶĚŝĕƁĞƐƉĂƌĂĐŽŽƉĞƌĂĕĆŽŶĂĚĞůŝďĞƌĂĕĆŽĚĞŵŽĐƌĄƟĐĂ͘ZŝŽĚĞ:ĂŶĞŝƌŽ͗ZĞŶŽǀĂƌ͕ϮϬϬϲ͕Ɖ͘ϯϬϮͲϯϬϯ͘
ϱϴZEK͕ZŽĚƌŝŐŽ͘^ƵƉƌĞŵĂĐŝĂ:ƵĚŝĐŝĂůǀĞƌƐƵƐŝĄůŽŐŽƐŽŶƐƟƚƵĐŝŽŶĂŝƐʹĂƋƵĞŵĐĂďĞĂƷůƟŵĂƉĂůĂǀƌĂƐŽďƌĞŽ
ƐĞŶƟĚŽĚĂŽŶƐƟƚƵŝĕĆŽ͍ZŝŽĚĞ:ĂŶĞŝƌŽ͗>ƵŵĞŶ:ƵƌŝƐ͕ϮϬϭϮ͕Ɖ͘ϮϮϭ͘
ϱϵ^'Z͕>ĂƵƌĞŶĐĞ'͘:ƵƐƟĐĞŝŶWůĂŝŶĐůŽƚŚĞƐ͗ĂƚŚĞŽƌLJŽĨĂŵĞƌŝĐĂŶĐŽŶƐƟƚƵĐŝŽŶĂůƉƌĂĐƟĐĞ. New Haven: Yale Uni-
versity Press, 2004.
ϲϬdhW͕ŚƌŝƐƟŶĞ͘ΗdŚĞŝĂůŽŐŝĐĂůWƌŽŵŝƐĞΗ͗ĂƐƐĞƐƐŝŶŐŶŽƌŵĂƟǀĞƉŽƚĞŶƟĂůŽĨƚŚĞŽƌŝĞƐŽĨĐŽŶƐƟƚƵƟŽŶĂůĚŝĂůŽŐƵĞ͘
Brooklyn Law Review, v. 71, 2006.
61 TUSHNET, Mark. ΗtĞĂŬŽƵƌƚƐ͕ƐƚƌŽŶŐƌŝŐŚƚƐ͗ũƵĚŝĐŝĂůƌĞǀŝĞǁĂŶĚƐŽĐŝĂůǁĞůĨĂƌĞƌŝŐŚƚŝŶĐŽŵƉĂƌĂƟǀĞĐŽŶƐƟƚƵĐŝŽ-
ŶĂůůĂǁ͘ΗPrinceton: University Press, 2008.
62 MILLER, Mark C.; BARNES, Jeb (Eds.).ΗDĂŬŝŶŐƉŽůŝĐĞ͕ŵĂŬŝŶŐůĂǁ͗ĂŶŝŶƚĞƌďƌĂŶĐŚƉĞƌƐƉĞĐƟǀĞΗ͘tĂƐŚŝŶŐƚŽŶ͗͘
Georgetown University Press, 2004.
ϲϯ ,K''͕ WĞƚĞƌ t͖͘ h^,>>͕ ůůŝƐŽŶ ͘ ΗdŚĞ ĐŚĂƌƚĞƌ ĚŝĂůŽŐƵĞ ďĞƚǁĞĞŶ ŽƵƌƚƐ ĂŶĚ ůĞŐŝƐůĂƚƵƌĞƐ ;Kƌ WĞƌŚĂƉƐ dŚĞ
ŚĂƌƚĞƌKĨZŝŐŚƚƐ/ƐŶ͛ƚ^ƵĐŚĂĚdŚŝŶŐŌĞƌůůͿ͘ΗKƐŐŽŽĚ,ĂůůůĂǁũŽƵƌŶĂů͕ v. 35, n. 1, 1997, p. 105.
64 HIEBERT, Janet.ΗEĞǁŽŶƐƟƚƵƟŽŶĂů/ĚĞĂƐ͘ƵƚĐĂŶŶĞǁƉĂƌůŝĂŵĞŶƚĂƌLJŵŽĚĞůƐƌĞƐŝƐƚũƵĚŝĐŝĂůĚŽŵŝŶĂŶĐĞǁŚĞŶ
ŝŶƚĞƌƉƌĞƟŶŐƌŝŐŚƚƐ͍Η Texas: Law Review, v. 82:7, 2004, p. 1963-1987.

\R. EMERJ, Rio de Janeiro, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \ 175
ƚĂŵďĠŵĂƌŽů,ĂƌůŽǁĞZŝĐŚĂƌĚZĂǁůŝŶŐ65, ao ressaltarem o desenvolvi-
ŵĞŶƚŽĚĞƵŵƉƌŽĐĞƐƐŽĂĚŵŝŶŝƐƚƌĂƟǀŽƉŽƌĞůĞƐĚĞĮŶŝĚŽĐŽŵŽ͞ƵŵĐƵƌƐŽ
ĚĞĂĕĆŽ͕ŽƵƉĂƐƐŽƐŶĂŝŵƉůĞŵĞŶƚĂĕĆŽĚĞƵŵĂƉŽůşƟĐĂ͕͟ĚĞŵŽĚŽĂƉĞƌŵŝ-
ƟƌĂĐŽŶĐƌĞƟnjĂĕĆŽĚĂŐŽǀĞƌŶĂĕĆŽĞŵƌĞĚĞ66, instrumento permanente da
ĚŝĂůĠƟĐĂĞŵďƵƐĐĂĚŽƐŵĞůŚŽƌĞƐƌĞƐƵůƚĂĚŽƐŶĂƐĞƐĐŽůŚĂƐĂĚŵŝŶŝƐƚƌĂƟǀĂƐ͘
ŝŽŐŽĚĞ&ŝŐƵĞŝƌĞĚŽDŽƌĞŝƌĂEĞƚŽĂůĞƌƚĂƋƵĞ͗
͞ĞƐƐĂƐƉŽƐƚƵƌĂƐŝŶĚŝĐĂŵĂďƵƐĐĂŝŶĐĞƐƐĂŶƚĞĚĂƐƐŽůƵĕƁĞƐŶĞ-
ŐŽĐŝĂĚĂƐ͕ŶĂƐƋƵĂŝƐĂĐŽŶƐĞŶƐƵĂůŝĚĂĚĞĂƉůĂŝŶĂĂƐĚŝĮĐƵůĚĂ-
ĚĞƐ͕ ŵĂdžŝŵŝnjĂ ŽƐ ďĞŶĞİĐŝŽƐ Ğ ŵŝŶŝŵŝnjĂ ĂƐ ŝŶĐŽŶǀĞŶŝġŶĐŝĂƐ
ƉĂƌĂƚŽĚĂƐĂƐƉĂƌƚĞƐ͕ƉŽŝƐĂĂĐĞŝƚĂĕĆŽĚĞŝĚĞŝĂƐĞĚĞƉƌŽƉŽƐ-
ƚĂƐůŝǀƌĞŵĞŶƚĞĚŝƐĐƵƟĚĂƐĠŽŵĞůŚŽƌƌĞĨŽƌĕŽƋƵĞƉŽĚĞĞdžŝƐƟƌ
ƉĂƌĂ Ƶŵ ĐƵŵƉƌŝŵĞŶƚŽ ĞƐƉŽŶƚąŶĞŽ Ğ ĨƌƵƚƵŽƐŽ ĚĂƐ ĚĞĐŝƐƁĞƐ
ƚŽŵĂĚĂƐ͘KƐƚĂĚŽƋƵĞƐƵďƐƟƚƵŝƌƉĂƵůĂƟŶĂŵĞŶƚĞĂŝŵƉĞƌĂƟ-
ǀŝĚĂĚĞƉĞůĂĐŽŶƐĞŶƐƵĂůŝĚĂĚĞŶĂĐŽŶĚƵĕĆŽĚĂƐŽĐŝĞĚĂĚĞƐĞƌĄ͕
ŝŶĚƵďŝƚĂǀĞůŵĞŶƚĞ͕ŽƋƵĞŐĂƌĂŶƟƌĄĂƉůĞŶĂĞĮĐŝġŶĐŝĂĚĞƐƵĂ
ŐŽǀĞƌŶĂŶĕĂ ƉƷďůŝĐĂ Ğ͕ ĐŽŵŽ ĐŽŶƐĞƋƵġŶĐŝĂ͕ ĚĂ ŐŽǀĞƌŶĂŶĕĂ
ƉƌŝǀĂĚĂĚĞƚŽĚŽƐŽƐƐĞƵƐƐĞƚŽƌĞƐ͟ϲϳ.
Dessa releitura do papel do estado, ainda nas palavras de Moreira
EĞƚŽ͕ ƌĞƐƵůƚĂŵ ͞ĐĂƌĂĐƚĞƌşƐƟĐĂƐ ĚŝƐƟŶƚĂƐ ĚĂƐ ƋƵĞ ŚĂďŝƚƵĂůŵĞŶƚĞ ůŚĞ ƐĆŽ
conotadas e tudo indica que terá como marcas a instrumentalidade, a
ĂďĞƌƚƵƌĂĚĞŵŽĐƌĄƟĐĂƐƵďƐƚĂŶƟǀĂ͕ŽĚŝĄůŽŐŽ͕ĂĂƌŐƵŵĞŶƚĂĕĆŽ͕ĂĐŽŶƐĞŶ-
ƐƵĂůŝĚĂĚĞĞĂŵŽƟǀĂĕĆŽ͟68.
KƵ͕ ĐŽŵŽ ƉŽŶĚĞƌĂ ŐŽŶ ŽĐŬŵĂŶŶ DŽƌĞŝƌĂ69͕ Ă ƉĂƌƟĐŝƉĂĕĆŽ ŽƵ
Ă ŝŶŇƵġŶĐŝĂ ƋƵĞ Ž ĐŝĚĂĚĆŽ ƉŽƐƐĂ ǀĞƌĚĂĚĞŝƌĂŵĞŶƚĞ ƚĞƌ ŶĂ ĨŽƌŵĂĕĆŽ ĚĂ
ĚĞĐŝƐĆŽĂĚŵŝŶŝƐƚƌĂƟǀĂƚĞŶĚĞĂŐĞƌĂƌĚĞĐŝƐĆŽƋƵĂƐĞĐŽŶƐĞŶƐƵĂů͕ƉƌŽǀŝĚĂ͕
por isto mesmo, de maiores chances de ser espontaneamente cumprida;
ŽĚĞǀĞƌĚĞŽďĞĚŝġŶĐŝĂƚƌĂŶƐŵƵĚĂͲƐĞĞŵĞƐƉŽŶƚąŶĞĂĂĐĞŝƚĂĕĆŽĚĞǀŝĚŽă
ƵŶŝĨŽƌŵŝĚĂĚĞĚĞŽƉŝŶŝƁĞƐ;ŽƵĂŽŵĞŶŽƐĚĞǀŝĚŽăƉĂƌƟĐŝƉĂĕĆŽĞĂŽĐŽŶ-
ǀĞŶĐŝŵĞŶƚŽƌĞĐşƉƌŽĐŽͿ͘

ϲϱ,Z>Kt͕ĂƌŽů͖Zt>/E'^͕ZŝĐŚĂƌĚ͘ΗWƌŽĐĞƐƐĂŶĚƉƌŽĐĞĚƵƌĞŝŶƵĚŵŝŶŝƐƚƌĂƟŽŶΗ. London: Hart Publishing, 2014.

ϲϲ'ŽǀĞƌŶĂĕĆŽĞŵƌĞĚĞĠŽĐŽŶĐĞŝƚŽƋƵĞƉĞƌŵŝƚĞĐŽŶĐĞŶƚƌĂƌĂĂƚĞŶĕĆŽƐŽďƌĞĂƉůƵƌĂůŝĚĂĚĞĚĞƚĞŵĂƐ͕ĚŝƐƟŶƚŽƐ͕ŵĂƐ
ŝŶĚĞƉĞŶĚĞŶƚĞƐ͕ƋƵĞƉĂƌƟĐŝƉĂŵŝŶƚĞƌĂƟǀĂŵĞŶƚĞŶĂĂĚŵŝŶŝƐƚƌĂĕĆŽĞƵƌŽƉĞŝĂ͘
ϲϳDKZ/ZEdK͕ŝŽŐŽĚĞ&ŝŐƵĞŝƌĞĚŽ͘WŽĚĞƌ͕ŝƌĞŝƚŽĞƐƚĂĚŽ͗ŽŝƌĞŝƚŽĚŵŝŶŝƐƚƌĂƟǀŽĞŵƚĞŵƉŽƐĚĞŐůŽďĂůŝnjĂ-
ĕĆŽ͘ĞůŽ,ŽƌŝnjŽŶƚĞ͗&ŽƌƵŵ͕ϮϬϭϭ͕Ɖ͘ϭϰϮͲϭϰϯ͘
68 /ďŝĚĞŵ, p. 141.
ϲϵDKZ/Z͕ŐŽŶŽĐŬŵĂŶŶ͘WƌŽĐĞƐƐŽĂĚŵŝŶŝƐƚƌĂƟǀŽ͗ƉƌŝŶĐşƉŝŽƐĐŽŶƐƟƚƵĐŝŽŶĂŝƐĞĂ>Ğŝϵ͘ϳϴϰͬϭϵϵϵ͘São Paulo:
Malheiros, 2007, p. 73.

176 \R. EMERJ, Rio de Janeiro, v. 19, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \
4.2. O COMPROMISSO INTERGERACIONAL DO AJUSTE FISCAL
,ĄƐŝŶĂŝƐĚĞƋƵĞŽŐŽǀĞƌŶŽĨĞĚĞƌĂůďƌĂƐŝůĞŝƌŽƉƌŽƉƁĞͲƐĞĂĚŝĂůŽŐĂƌ
ƐŽďƌĞŽƉƌŽĐĞƐƐŽĚĞĂũƵƐƚĞĮƐĐĂůĞŵĐƵƌƐŽ70, mas importa que as partes
ĚŝĂůŽŐĂŶƚĞƐƌĞĐŽŶŚĞĕĂŵƐĞƌŽĚŝĄůŽŐŽŝŶĞƌĞŶƚĞĂŽĞƐƚĂĚŽĚĞŵŽĐƌĄƟĐŽĚĞ
ĚŝƌĞŝƚŽ͕ Ğ͕ ŶĆŽ͕ Ƶŵ ĚŝƐĨĂƌĐĞ ƉĂƌĂ Ž ƉƌĞǀĂůĞĐŝŵĞŶƚŽ ĚĞ ƉŽƐŝĕƁĞƐ ŽƵ ƉĂƌĂ
ĐŽƌƌĞĕƁĞƐƵŶŝůĂƚĞƌĂŝƐĚĞĞƌƌŽƐƉƌĞƚĠƌŝƚŽƐƋƵĞŶĆŽƐĞƉŽĚĞŵĂĚŵŝƟƌĂďĞƌ-
ƚĂŵĞŶƚĞ͘EĞŵ͕ŵƵŝƚŽŵĞŶŽƐ͕ƋƵĞĚĞƐƐĞĚŝĄůŽŐŽƉĂƌƟĐŝƉĞŵĂƉĞŶĂƐĂŐĞŶ-
ƚĞƐĚŽƐƉŽĚĞƌĞƐĐŽŶƐƟƚƵşĚŽƐ͕ƌĞƐƵůƚĂŶĚŽĞdžĐůƵşĚĂƐŝŶƐƚąŶĐŝĂƐƌĞƉƌĞƐĞŶƚĂ-
ƟǀĂƐĚĂƐŽĐŝĞĚĂĚĞĐŝǀŝů͘
KƐƉŽĚĞƌĞƐ>ĞŐŝƐůĂƟǀŽĞdžĞĐƵƟǀŽƉŽƐƐƵĞŵĐĂƉĂĐŝĚĂĚĞƐŝŶƐƟƚƵĐŝŽ-
71
nais ƋƵĞůŚĞƐĆŽƉƌſƉƌŝĂƐ͘ƐŝŵďŝŽƐĞĞŶƚƌĞƐĞƵƐŝŶƚĞŐƌĂŶƚĞƐďĞŶĞĮĐŝĂŽ
ƉƌŽĐĞƐƐŽĚĞŵŽĐƌĄƟĐŽƉĂƵƚĂĚŽŶĂƐƌĂnjƁĞƐƉƷďůŝĐĂƐ72, que cumpre papel
fundamental em um modelo presidencialista de coalizão73.
KƐŝƐƚĞŵĂŽƌĕĂŵĞŶƚĄƌŝŽĚĞĐŽƌƌĞŶƚĞĚĂŽŶƐƟƚƵŝĕĆŽĚĞϭϵϴϴƉƌĞƐ-
ƐƵƉƁĞĐŽƉĂƌƟĐŝƉĂĕĆŽĞƋƵŝůŝďƌĂĚĂĚĞůĞŐŝƐůĂƟǀŽĞĞdžĞĐƵƟǀŽ͕ďĞŵĐŽŵŽĂ
ĞdžŝƐƚġŶĐŝĂĚĞƵŵƐŝƐƚĞŵĂĚĞƉůĂŶĞũĂŵĞŶƚŽĞĐŽŶƀŵŝĐŽĂŽƌŝĞŶƚĂƌĂĐƌŝĂĕĆŽ
ĞĂĞdžĞĐƵĕĆŽĚĂƐŶŽƌŵĂƐŽƌĕĂŵĞŶƚĄƌŝĂƐ͕ĂĐĂĚĂĂŶŽ74.
dĂůĚŝĂůĞƟĐŝĚĂĚĞƉŽĚĞƐĞƌĞdžƚƌĂşĚĂĚĂƐĐŽƌƌĞůĂĕƁĞƐĞƐƚĂďĞůĞĐŝĚĂƐŶŽ
dĞdžƚŽ &ƵŶĚĂŵĞŶƚĂů ĞŶƚƌĞ ƉůĂŶŽ ƉůƵƌŝĂŶƵĂů͕ ůĞŝ ĚĞ ĚŝƌĞƚƌŝnjĞƐ ŽƌĕĂŵĞŶƚĄ-
ƌŝĂƐĞŽƌĕĂŵĞŶƚŽĂŶƵĂů;Ăƌƚ͘ϭϲϲ͕&ͬϴϴͿ͕ĐŽŶƐƟƚƵƟǀĂƐĚĞŵĞĐĂŶŝƐŵŽƐĚĞ
ƉůĂŶĞũĂŵĞŶƚŽ͕ĂƉůŝĐĂĕĆŽĞĐŽŶƚƌŽůĞƐŽďƌĞŽƐƌĞĐƵƌƐŽƐƉƷďůŝĐŽƐ͕ĚĞƐŽƌƚĞĂ
ƋƵĞĞdžĞĐƵƟǀŽĞůĞŐŝƐůĂƟǀŽŝŶƚĞƌĂũĂŵŶĂĞĨĞƟǀĂĕĆŽĚĂƐƉŽůşƟĐĂƐƉƷďůŝĐĂƐ75.
 ŇĞdžŝďŝůŝĚĂĚĞ Ġ ŝŶĞƌĞŶƚĞ ă ĞdžĞĐƵĕĆŽ ŽƌĕĂŵĞŶƚĄƌŝĂ͕ ŵĂƐ ŝƐƚŽ ŶĆŽ
ƐŝŐŶŝĮĐĂƋƵĞƉŽƐƐĂĚĞƐĐƵŵƉƌŝƌŽĞƐƚĂďĞůĞĐŝĚŽŶĂůĞŐŝƐůĂĕĆŽŽƌĕĂŵĞŶƚĄƌŝĂ͕

ϳϬYh/EK͕zĂƌĂ͘ Η'ŽǀĞƌŶŽ ƋƵĞƌ ĚŝĄůŽŐŽ ĐŽŵ ŽŶŐƌĞƐƐŽ ƉĂƌĂ ĂƉƌŽǀĂƌĂũƵƐƚĞĮƐĐĂů͘Η ŝƐƉŽŶşǀĞů Ğŵ ŚƩƉ͗ͬͬǁǁǁ͘
ĞďĐ͘ĐŽŵ͘ďƌͬŶŽƟĐŝĂƐͬƉŽůŝƟĐĂͬϮϬϭϱͬϬϱͬŐŽǀĞƌŶŽͲƋƵĞƌͲĚŝĂůŽŐŽͲĐŽŵͲĐŽŶŐƌĞƐƐŽͲƉĂƌĂͲĂƉƌŽǀĂƌͲĂũƵƐƚĞͲĮƐĐĂů͘ Acesso em
14/6/2015.
ϳϭĐĞƌĐĂĚŽƚĞŵĂĐĂƉĂĐŝĚĂĚĞƐŝŶƐƟƚƵĐŝŽŶĂŝƐ͕ĐŽŶĮƌĂͲƐĞ͗^ZDEdK͕ĂŶŝĞů͘Η/ŶƚĞƌƉƌĞƚĂĕĆŽĐŽŶƐƟƚƵĐŝŽŶĂů͕ƉƌĠͲĐŽŵ-
ƉƌĞĞŶƐĆŽĞĐĂƉĂĐŝĚĂĚĞƐĚŽŝŶƚĠƌƉƌĞƚĞΗ͘ In: SARMENTO, Daniel. WŽƌƵŵĐŽŶƐƟƚƵĐŝŽŶĂůŝƐŵŽŝŶĐůƵƐŝǀŽ͗ŚŝƐƚſƌŝĂĐŽŶƐ-
ƟƚƵĐŝŽŶĂůďƌĂƐŝůĞŝƌĂ͕ƚĞŽƌŝĂĚĂĐŽŶƐƟƚƵŝĕĆŽĞĚŝƌĞŝƚŽƐĨƵŶĚĂŵĞŶƚĂŝƐ. Rio de Janeiro: Lumen Juris, 2010, p. 217-232.
ϳϮ^KhEdK͕ůĄƵĚŝŽWĞƌĞŝƌĂĚĞ͘ΗĞůŝďĞƌĂĕĆŽWƷďůŝĐĂ͕ŽŶƐƟƚƵĐŝŽŶĂůŝƐŵŽĞŽŽƉĞƌĂĕĆŽĞŵŽĐƌĄƟĐĂΗ͘In͗^KhEdK͕
Cláudio Pereira de. ŽŶƐƟƚƵĐŝŽŶĂůŝƐŵŽĞŵŽĐƌĄƟĐŽĞ'ŽǀĞƌŶŽĚĂƐZĂnjƁĞƐ͘ Rio de Janeiro: Lumen Juris, 2011, p. 3-32.
73 Sobre presidencialismo de coalizão merecem destaque os estudos desenvolvidos por Paulo Ricardo Schier, principal-
ŵĞŶƚĞ͗^,/Z͕WĂƵůŽZŝĐĂƌĚŽ͘ΗsŝĐĞͲƉƌĞƐŝĚĞŶƚĞĚĂZĞƉƷďůŝĐĂŶŽĐŽŶƚĞdžƚŽĚŽƉƌĞƐŝĚĞŶĐŝĂůŝƐŵŽĚĞĐŽĂůŝnjĆŽΗ͘In͗>s͕
ůğŵĞƌƐŽŶDĞƌůŝŶ͘;KƌŐ͘Ϳ͘ŝƌĞŝƚŽŽŶƐƟƚƵĐŝŽŶĂůƌĂƐŝůĞŝƌŽ. v. 2,. 2. São Paulo: Revista dos Tribunais: 2014, p. 519-522.
ϳϰZK,͕&ƌĂŶĐŝƐĐŽ^ĠƌŐŝŽ^ŝůǀĂ͘ΗKƌĕĂŵĞŶƚŽĞƉůĂŶĞũĂŵĞŶƚŽ͗ĂƌĞůĂĕĆŽĚĞŶĞĐĞƐƐŝĚĂĚĞĞŶƚƌĞĂƐŶŽƌŵĂƐĚŽƐŝƐƚĞŵĂ
ŽƌĕĂŵĞŶƚĄƌŝŽΗ͘KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro.
São Paulo: Revista dos Tribunais, 2011, p. 741.
ϳϱZK,͕&ƌĂŶĐŝƐĐŽ^ĠƌŐŝŽ^ŝůǀĂ͘ΗKƌĕĂŵĞŶƚŽĞƉůĂŶĞũĂŵĞŶƚŽ͗ĂƌĞůĂĕĆŽĚĞŶĞĐĞƐƐŝĚĂĚĞĞŶƚƌĞĂƐŶŽƌŵĂƐĚŽƐŝƐƚĞŵĂ
ŽƌĕĂŵĞŶƚĄƌŝŽΗ͘KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro.
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ŽƋƵĞƚĂŵďĠŵǀŝŶĐƵůĂŽƐĂũƵƐƚĞƐĮƐĐĂŝƐƋƵĞƐĞǀĞŶŚĂŵĂŵŽƐƚƌĂƌŝŵƉƌĞƐ-
ĐŝŶĚşǀĞŝƐƉĂƌĂĂĚĂƉƚĂƌŽŽƌĕĂŵĞŶƚŽăƐŝŵƉƌĞǀŝƐŝďŝůŝĚĂĚĞƐƐƵƌŐŝĚĂƐŽƵĂŽƐ
ĚĞƐǀŝŽƐĞŵďƵƟĚŽƐŶŽĚĞĐŽƌƌĞƌĚŽĞdžĞƌĐşĐŝŽĮŶĂŶĐĞŝƌŽ76͘KĞƋƵŝůşďƌŝŽĚĂƐ
ĐŽŶƚĂƐƉƷďůŝĐĂƐŶĂĚĂŵĂŝƐĠ͕ŽƵĚĞǀĞƐĞƌ͕ĚŽque o cumprimento de metas
e resultados entre receitas e despesas, bem como a observância de certos
ůŝŵŝƚĞƐĞĐŽŶĚŝĕƁĞƐŝŵƉŽƐƚĂƐƉĞůĂŽŶƐƟƚƵŝĕĆŽ&ĞĚĞƌĂůĞƉĞůĂ>ĞŝĚĞZĞƐ-
ponsabilidade Fiscal77.
ƐƐŝŵǀŝƐƚŽĞƉƌĂƟĐĂĚŽ͕ŽƉůĂŶĞũĂŵĞŶƚŽƐĞƚŽƌŶĂƌĞĨĞƌĞŶĐŝĂůƐĞ-
ŐƵƌŽ Ğ ƉŽůŝƟĐĂŵĞŶƚĞ ĐŽŶƐĞŶƐƵĂů78, sobretudo quando se está a tratar
ĚĞĮŶĂŶĕĂƐƉƷďůŝĐĂƐ͕ĂŽŵĞƐŵŽƚĞŵƉŽĞŵƋƵĞƐĞƌĞǀĞůĂŝŶƐƚƌƵŵĞŶƚŽ
ĞƐƐĞŶĐŝĂůƉĂƌĂŽĚĞƐĞŶǀŽůǀŝŵĞŶƚŽĚĂĂƟǀŝĚĂĚĞĂĚŵŝŶŝƐƚƌĂƟǀĂĞƐƚĂƚĂůĚĞ
ĨŽŵĞŶƚŽƉƷďůŝĐŽ79͘^ĞŐƵĞͲƐĞƋƵĞŽƉůĂŶĞũĂŵĞŶƚŽĮƐĐĂůĠƵŵĚŽƐƐƵďƐŝƐ-
temas mais importantes da Lei de Responsabilidade Fiscal, nos termos
ĚĞƐĞƵĂƌƚ͘ϰǑ͕ΑϭǑ80.
>Z&ƋƵĞƌƋƵĞŽƐƌĞƐƵůƚĂĚŽƐďƵƐĐĂĚŽƐƐĞũĂŵĐůĂƌŽƐ͕ĚĞǀĞŶĚŽŚĂ-
ǀĞƌĂƉƌĞĮdžĂĕĆŽƚƌĂŶƐƉĂƌĞŶƚĞĚĞŵĞƚĂƐĮƐĐĂŝƐ͕ƚŽŵĂŶĚŽĂĨĞŝĕĆŽĚĞĐŽŵ-
ƉƌŽŵŝƐƐŽƐƉƷďůŝĐŽƐĞdžŝŐşǀĞŝƐ͕ƉŽƌŝƐƚŽƋƵĞũƵƌŝĚŝĐŝnjĄǀĞŝƐ͖ďĂƐƚĂĨƌŝƐĂƌƋƵĞ
ŽƐƐĞƵƐĂƌƟŐŽƐϭϱĞϭϲĐŽŵŝŶĂŵĂƐĂŶĕĆŽĚĞŶƵůŝĚĂĚĞƉĂƌĂŽƐĂƚŽƐĚĞ
ĂĕĆŽ ŐŽǀĞƌŶĂŵĞŶƚĂů ƋƵĞ͕ ŝŵƉůŝĐĂŶĚŽ ĚĞƐƉĞƐĂƐ ĚĞ ĐĂƉŝƚĂů ŶĆŽ ƉƌĞǀŝƐƚĂƐ
ŶŽŽƌĕĂŵĞŶƚŽ;ŝŶǀĞƐƟŵĞŶƚŽƐĞŵĞƋƵŝƉĂŵĞŶƚŽƐĞŝŵſǀĞŝƐƋƵĞƐĞĂĐƌĞƐ-
ĐĞƌĆŽĂŽƉĂƚƌŝŵƀŶŝŽƉƷďůŝĐŽͿ͕ĚĞƐĂƚĞŶĚĂŵĂŽƐƌĞƋƵŝƐŝƚŽƐĂůŝĞƐƚĂƚƵşĚŽƐ͘K
ĞƐƚĂĚŽĚĞǀĞĚĞĮŶŝƌƐƵĂƐĮŶĂůŝĚĂĚĞƐĮƐĐĂŝƐ͕ƚŽƌŶĂŶĚŽͲĂƐƚƌĂŶƐƉĂƌĞŶƚĞƐ͕Ğ
ĞŶǀŝĚĂƌĞƐĨŽƌĕŽƐƉĂƌĂŽƐĞƵĂƚĞŶĚŝŵĞŶƚŽĞĐŽŶƚƌŽůĞ͕ĞƐƚĞĚĞŵĂŶĚĂŶĚŽ͕
ĐŽŵŽƉƌĞůŝŵŝŶĂƌƉƌĞũƵĚŝĐŝĂůĚĞƐƵĂĞĨĞƟǀĂĕĆŽ͕ĂƉƌĠǀŝĂĚĞĮŶŝĕĆŽĚŽĞƐĐŽ-
ƉŽǀŝƐĂĚŽĞŵĐĂĚĂĂĕĆŽƉŽůşƟĐĂĂĚŵŝŶŝƐƚƌĂƟǀĂ͕ƐĞm o que não se viabiliza
o controle por falta de parâmetros81.

ϳϲKEd/͕:ŽƐĠDĂƵƌşĐŝŽ͘ΗƉƌŽǀĂĕĆŽĚŽŽƌĕĂŵĞŶƚŽŝŵƉŽƐŝƟǀŽŶĆŽ ĚĄĐƌĞĚŝďŝůŝĚĂĚĞăůĞŝŽƌĕĂŵĞŶƚĄƌŝĂΗ͘Revista
Consultor Jurídico͕ϭϬĚĞŵĂƌĕŽĚĞϮϬϭϱ͘ŝƐƉŽŶşǀĞůĞŵŚƩƉ͗ͬͬǁǁǁ͘ĐŽŶũƵƌ͘ĐŽŵ͘ďƌͬϮϬϭϱͲŵĂƌͲϭϬͬƉĂƌĂĚŽdžŽͲĐŽƌƚĞ-
ͲĂƉƌŽǀĂĐĂŽͲŽƌĐĂŵĞŶƚŽͲŝŵƉŽƐŝƟǀŽͲŶĂŽͲĐƌĞĚŝďŝůŝĚĂĚĞͲůĞŝͲŽƌĐĂŵĞŶƚĂƌŝĂ͘Acessado em 10/6/2015.
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ϳϴ DKZ/Z EdK͕ ŝŽŐŽ ĚĞ &ŝŐƵĞŝƌĞĚŽ͘ ŽŶƐŝĚĞƌĂĕƁĞƐ ƐŽďƌĞ Ă >Ğŝ ĚĞ ZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ &ŝƐĐĂů. Rio de Janeiro:
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ϳϵ^KhdK͕DĂƌĐŽ:ƵƌƵĞŶĂsŝůůĞůĂ͘ƐƉĞĐƚŽƐũƵƌşĚŝĐŽƐĚŽƉůĂŶĞũĂŵĞŶƚŽĞĐŽŶƀŵŝĐŽ͘ 2. Ed. Rio de Janeiro: Lumen
Juris, ƉĂƐƐŝŵ͘
ϴϬ K>/s/Z͕ tĞĚĞƌ ĚĞ͘ ƵƌƐŽ ĚĞ ZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ &ŝƐĐĂů ʹ ŝƌĞŝƚŽ͕ KƌĕĂŵĞŶƚŽ Ğ &ŝŶĂŶĕĂƐ WƷďůŝĐĂƐ͘ s͘ ϭ͘ ĞůŽ
Horizonte: Fórum, 2013, p. 55.
ϴϭDKZ/Z͕ŐŽŶŽĐŬŵĂŶŶ͘ΗKƉƌŝŶĐşƉŝŽĚĂƚƌĂŶƐƉĂƌġŶĐŝĂĞĂƌĞƐƉŽŶƐĂďŝůŝĚĂĚĞĮƐĐĂů͘ΗIn͗ZK,͕sĂůĚŝƌĚĞKůŝǀĞŝ-
ra (Coord.). Aspectos relevantes da Lei de Responsabilidade Fiscal.^ĆŽWĂƵůŽ͗ŝĂůĠƟĐĂ͕ϮϬϬϭ͕Ɖ͘ϭϰϮ͘

178 \R. EMERJ, Rio de Janeiro, v. 19, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \
 ^ƵďũĂnjŶĂĞĚŝĕĆŽĚĂ>Z&ŽƐĞƵĐĂƌĄƚĞƌŝŶƚĞƌŐĞƌĂĐŝŽŶĂů͕ĚŽƋƵĂůƐĞ
extrai o cƵŝĚĂĚŽĚĞĞǀŝƚĂƌƋƵĞƐĞƚƌĂŶƐĮƌĂăŐĞƌĂĕĆŽĨƵƚƵƌĂƉĞƐŽĮŶĂŶ-
ceiro excessivo, formado por despesas (especialmente correntes) inicia-
ĚĂƐŚŽũĞĞĚĞĚşǀŝĚĂƐĐŽŶƚƌĂşĚĂƐŶŽƉƌĞƐĞŶƚĞ͕ƋƵĞƌĞƉĞƌĐƵƟƌĆŽŶĞŐĂƟǀĂ-
mente no porvir82.
KŽƌĕĂŵĞŶƚŽĠŝŶƐƚƌƵŵĞŶƚŽĚŽƉůĂŶĞũĂŵĞŶƚŽ͕ŵĂƐŶĆŽĠŽƉůĂŶĞ-
ũĂŵĞŶƚŽĞŵƐŝ83͘ĂşĂŶĞĐĞƐƐŝĚĂĚĞĚĂŝŶƐƟƚƵŝĕĆŽĚĞŵĞĐĂŶŝƐŵŽƐŝŶƐƟƚƵ-
ĐŝŽŶĂŝƐ ǀŝĂďŝůŝnjĂĚŽƌĞƐ ĚĞ ƵŵĂ ŶŽǀĂ ĨŽƌŵĂ ĚĞ ĂƚƵĂĕĆŽ ĚĂ ĂĚŵŝŶŝƐƚƌĂĕĆŽ
ƉƷďůŝĐĂĮŶĂŶĐĞŝƌĂ͘džĞŵƉůŝĮƋƵĞͲƐĞĐŽŵŽƉĞƌĨŽƌŵĂŶĐĞďƵĚŐĞƚ(em livre
ƚƌĂĚƵĕĆŽ͕ŽƌĕĂŵĞŶƚŽĚĞĚĞƐĞŵƉĞŶŚŽͿ͕ƋƵĞƐŝŐŶŝĮĐĂƌĞĚĞĮŶŝƌŽŵŽĚĞůŽ
ĚĞĂĚŵŝŶŝƐƚƌĂĕĆŽƉƷďůŝĐĂ͕ƐƵďƐƟƚƵŝŶĚŽŽŵŽĚĞůŽďƵƌŽĐƌĄƟĐŽ;ǀĞƌƟĐĂůͿƉŽƌ
mecanismos de tomada de decisão horizontal, com maior envolvimento
ĚĞĨƵŶĐŝŽŶĄƌŝŽƐĞĚŝƌŝŐĞŶƚĞƐ͕ĂůĠŵĚĞŵĂŝŽƌƌĞƐƉŽŶƐĂďŝůŝnjĂĕĆŽĚĞƚŽĚŽƐ
ŽƐĂƚŽƌĞƐ͕ŝŶĚŝƐƉĞŶƐĄǀĞůăŵĂƚƵƌĂĕĆŽĚĞƵŵĂĐƵůƚƵƌĂĚĞĂĐĐŽƵŶƚĂďŝůŝƚLJ84,
ĐƵůƚƵƌĂĞƐƐĂƋƵĞĐŽŶĚƵnjŝƌĄăĞŶƚƌŽŶŝnjĂĕĆŽ͕ŶĂƐƉƌĄƟĐĂƐŽƌĕĂŵĞŶƚĄƌŝĂƐ͕ da
ĂǀĂůŝĂĕĆŽƉĞƌŵĂŶĞŶƚĞĚĞƉƌŽŐƌĂŵĂƐĚĞŐŽǀĞƌŶŽĐŽŵǀŝƐƚĂƐăĞĮĐŝġŶĐŝĂ
ĚŽƐŐĂƐƚŽƐƉƷďůŝĐŽƐ85.
ŵŽƵƚƌĂƐƉĂůĂǀƌĂƐ͕ŽŵŽĚĞůŽĚĞǀĞƐĞƌŝŶƚĞŐƌĂƟǀŽĚŽƐĨƵŶĚŽƐƉƌŽ-
ǀŝĚŽƐƉĞůŽƐĞƚŽƌƉƷďůŝĐŽĞŽƐƌĞƐƉĞĐƟǀŽƐƌĞƐƵůƚĂĚŽƐ;ŽƵƚƉƵƚƐ e ŽƵƚĐŽŵĞƐ)
ĂůĐĂŶĕĂĚŽƐ͕ĐŽŶƐŝĚĞƌĂŶĚŽĂƐŝŶĨŽƌŵĂĕƁĞƐƐŽďƌĞŽĚĞƐĞŵƉĞŶŚŽĚŽƐƉƌŽ-
ŐƌĂŵĂƐĚĞŐŽǀĞƌŶŽĞĂƵƟůŝnjĂĕĆŽĚĞƐƐĂƐŝŶĨŽƌŵĂĕƁĞƐƉĞůŽƐƚŽŵĂĚŽƌĞƐĚĞ
ĚĞĐŝƐĆŽ͕ŐĞƌĞŶƚĞƐ͕ƉŽůşƟĐŽƐĞƐŽĐŝĞĚĂĚĞ͘KƉƌŝŶĐŝƉĂůŽďũĞƟǀŽĠŽĚĞĂƉƌŝ-
ŵŽƌĂƌĂĂůŽĐĂĕĆŽĞĂĞĮĐŝġŶĐŝĂĚŽƐƌĞĐƵƌƐŽƐƉƷďůŝĐŽƐ86.
ƉƌĞŽĐƵƉĂĕĆŽĐŽŵĂŵĞůŚŽƌŝĂŶĂƋƵĂůŝĚĂĚĞĚŽƉƌŽĐĞƐƐŽŽƌĕĂŵĞŶ-
ƚĄƌŝŽƌĞƚƌĂƚĂĂĞdžƉĞƌŝġŶĐŝĂĞƵƌŽƉĞŝĂ͕ĂŽƋƵĞƐƵďůŝŶŚĂ:ŽĆŽZŝĐĂƌĚŽĂƚĂƌŝ-
no87, ǀĞƌďŝƐ:
͞KƐƐƚĂĚŽƐĞƵƌŽƉĞƵƐƚġŵĂŝŶĚĂǀŝŶĚŽ͕ĞŵƉĂƌĂůĞůŽ͕ĂĂůƚĞƌĂƌ
ƐƵďƐƚĂŶĐŝĂůŵĞŶƚĞŽƐƌĞƐƉĞĐƟǀŽƐƉƌŽĐĞƐƐŽƐŽƌĕĂŵĞŶƚĂŝƐ͕ƚĞŶ-
ϴϮ^EdK^͕ZŝĐĂƌƚĠƐĂƌŽĞůŚŽĚŽƐ͘ĞďƵƚĂŶƚĞ͕Η>ĞŝĚĞZĞƐƉŽŶƐĂďŝůŝĚĂĚĞ&ŝƐĐĂůƚĞŵŶŽǀŽƐĚĞƐĂĮŽƐΗ͘Revista Con-
sultor Jurídico, 24 de maio de 2015.
ϴϯZK,͕&ƌĂŶĐŝƐĐŽ^ĠƌŐŝŽ^ŝůǀĂ͘ΗKƌĕĂŵĞŶƚŽĞƉůĂŶĞũĂŵĞŶƚŽ͗ĂƌĞůĂĕĆŽĚĞŶĞĐĞƐƐŝĚĂĚĞĞŶƚƌĞĂƐŶŽƌŵĂƐĚŽƐŝƐƚĞŵĂ
ŽƌĕĂŵĞŶƚĄƌŝŽΗ͘KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro.
São Paulo: Revista dos Tribunais, 2011, p. 742.
ϴϰZ>͕EĂnjĂƌĠ͘ΗKƌĕĂŵĞŶƚĂĕĆŽƉƷďůŝĐĂĞƉƌŽŐƌĂŵĂĕĆŽ͗ƚĞŶĚġŶĐŝĂƐŝŶƚĞƌŶĂĐŝŽŶĂŝƐĞŝŵƉůŝĐĂĕƁĞƐƐŽďƌĞŽĐĂƐŽ
ƉŽƌƚƵŐƵġƐΗ͘In͗KEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&ĂĐƵƌLJ͘;ŽŽƌĚƐ͘Ϳ͘Orçamentos Públicos e Direito Financeiro.
São Paulo: Revista dos Tribunais, 2011, p. 653.
ϴϱEMZ'͕DĂƌĐŽƐ͘ΗKƌĕĂŵĞŶƚŽ͕ĞĮĐŝġŶĐŝĂĞƉĞƌĨŽƌŵĂŶĐĞďƵĚŐĞƚ͘ΗKEd/͕:ŽƐĠDĂƵƌşĐŝŽ͖^&&͕&ĞƌŶĂŶĚŽ&Ă-
cury. (Coords.). Orçamentos Públicos e Direito Financeiro. São Paulo: Revista dos Tribunais, 2011, p. 717.
86/ďŝĚĞŵ, p. 719.
87 CATARINO, ŽƉ͘Đŝƚ., p. 789.

\R. EMERJ, Rio de Janeiro, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \ 179
 ĚŽĞŵǀŝƐƚĂŵĞůŚŽƌĂƌĂĚŝƐĐŝƉůŝŶĂŽƌĕĂŵĞŶƚĂůĞĂĞĮĐŝġŶĐŝĂĞ
ĂĞĮĐĄĐŝĂĚĂĚĞƐƉĞƐĂƉƷďůŝĐĂ͘KƚĞŵƐĂůŝĞŶƚĂĚŽƋƵĞŽƐ
ƐƚĂĚŽƐĞƵƌŽƉĞƵƐĂŝŶĚĂƐĞĂƉĞŐĂŵĂƵŵĂĐŽŶĐĞƉĕĆŽĚŽƉƌŽ-
ĐĞƐƐŽŽƌĕĂŵĞŶƚĂůƉƌĞĚŽŵŝŶĂŶƚĞŵĞŶƚĞĐĞŶƚƌĂĚĂŶŽƌĞƐƉĞŝƚŽ
ƉĞůŽƐůŝŵŝƚĞƐůĞŐĂŝƐĞĞŵŵŽĚĞůŽƐĚĞĐŽŶƚƌŽůĞĚĞƚĂůŚĂĚŽĚĂ
ĚĞƐƉĞƐĂƉƷďůŝĐĂĞŵĞŶŽƐŽƌŝĞŶƚĂĚŽƐƉĂƌĂƵŵĐŽŶƚƌŽůĞŵĂŝƐ
ŇĞdžşǀĞů͕ ŵĂŝƐ ĨŽĐĂĚŽ ŶĂ ĞdžĞĐƵĕĆŽ ŽƌĕĂŵĞŶƚĂů͘ ůŐƵŶƐ ƐƚĂ-
ĚŽƐ͕ƐŽďƌĞƚƵĚŽŽƐĚĞŵĂƚƌŝnjĂŶŐůŽͲƐĂdžƀŶŝĐĂŽƵĚŽŶŽƌƚĞĚĂ
ƵƌŽƉĂĞƐƚĆŽ͕ƚƌĂĚŝĐŝŽŶĂůŵĞŶƚĞ͕ŵĂŝƐŚĂďŝƚƵĂĚŽƐĂĞƐƚĞƐĞ-
ŐƵŶĚŽŵŽĚĞůŽĞƉŽƐƐƵĞŵŚŽũĞ͕ĞŵƌĞƐƵůƚĂĚŽĚŝƐƐŽ͕ƉƌŽĐĞƐƐŽƐ
ŽƌĕĂŵĞŶƚĂŝƐ ŵĂŝƐ Ğŵ ůŝŶŚĂ ĐŽŵ ĂƐ ŵŽĚĞƌŶĂƐ ŶĞĐĞƐƐŝĚĂĚĞƐ
ĚĞĐŽŶƚƌŽůĞ͕ŵĂŝƐŝŶĐůŝŶĂĚŽƐƉĂƌĂĂƐƋƵĞƐƚƁĞƐĚĂĞĮĐŝġŶĐŝĂĚŽ
ƋƵĞĂƐĚĞĞƐƚƌŝƚĂĞƌşŐŝĚĂŽďƐĞƌǀąŶĐŝĂĚĂůĞŝ͘

ŝŶĚĂĂƐƐŝŵ͕ƐĞŶĚŽĂĞǀŽůƵĕĆŽĚŽƉƌŽĐĞƐƐŽŽƌĕĂŵĞŶƚĂůƵŵĂ
ƋƵĞƐƚĆŽƚƌĂŶƐǀĞƌƐĂůŶĂƵƌŽƉĂ͕ƚġŵͲƐĞǀĞƌŝĮĐĂĚŽƐƵĐĞƐƐŝǀĂƐ
ƌĞĨŽƌŵĂƐĚŽƉƌŽĐĞƐƐŽŽƌĕĂŵĞŶƚĂůĞĞŵĞƐƉĞĐŝĂůŶŽƋƵĞƌĞƐ-
ƉĞŝƚĂĂŽŵŽĚŽĐŽŵŽƐĞƉƌŽĐĞƐƐĂĂƉƌĞƐƚĂĕĆŽĚĞĐŽŶƚĂƐ͕ĞŶ-
ǀŽůǀĞŶĚŽŽƵŶĆŽĂĐƌŝĂĕĆŽĚĞŶŽǀŽƐſƌŐĆŽƐĚĞĐŽŶƚƌŽůĞŽƵŽ
ƌŽďƵƐƚĞĐŝŵĞŶƚŽĚŽƐƉŽĚĞƌĞƐĚŽƐſƌŐĆŽƐĞdžŝƐƚĞŶƚĞƐ͘

hŶŝĆŽƵƌŽƉĞŝĂƚĞŵĚĞĨĞŶĚŝĚŽƵŵĂĂďŽƌĚĂŐĞŵŐůŽďĂůĞŵ
ŵĂƚĠƌŝĂĚĞƉŽůşƟĐĂŽƌĕĂŵĞŶƚĂůƚĞŶĚŽĞŵǀŝƐƚĂŽĂƵŵĞŶƚŽĚĂ
ƋƵĂůŝĚĂĚĞĚĂƐĮŶĂŶĕĂƐƉƷďůŝĐĂƐĞĂƉƌŽŵŽĕĆŽĚŽĐƌĞƐĐŝŵĞŶƚŽ
ĞĐŽŶƀŵŝĐŽĂůŽŶŐŽƉƌĂnjŽ͘ƌĞĐŽŶŚĞĐĞƋƵĞŽƉƌŽĐĞƐƐŽƌĞƋƵĞƌ
ƵŵĂ ĂĕĆŽ ƉŽůşƟĐĂ ĐŽŶĐĞƌƚĂĚĂ ƋƵĞ ĨĂǀŽƌĞĕĂ Ž ĐƌĞƐĐŝŵĞŶƚŽ Ğ
ƉƌŽŵŽǀĂĂĐŽŵƉĞƟƟǀŝĚĂĚĞĐŽŵƌĞĐƵƌƐŽĂŵĞĚŝĚĂƐƋƵĞƉĞƌ-
ŵŝƚĂŵ ĂƵŵĞŶƚĂƌ Ă ĞĮĐŝġŶĐŝĂ ĚŽƐ ƌĞŐŝŵĞƐ ĚĞ ĚĞƐƉĞƐĂƐ Ğ ĚĞ
ƌĞĐĞŝƚĂƐ͘͟
^ĞũĂŶŽĚĞƐĞŶŚŽĚĞŶŽǀŽƐŵŽĚĞůŽƐŽƌĕĂŵĞŶƚĄƌŝŽƐŽƵŶŽĐĞŶĄƌŝŽ
ĚĞ ĂĚĞƋƵĂĕĆŽ ĚĂƐ ĂůŽĐĂĕƁĞƐ ŽƌĕĂŵĞŶƚĄƌŝĂƐ͕ ŝŵƉĞƌŝŽƐŽ ƐĞ ĂƉƌĞƐĞŶƚĂ Ž
ĚŝĄůŽŐŽĞŶƚƌĞŽƐƉŽĚĞƌĞƐŶĂďƵƐĐĂĚĂƐŽůƵĕĆŽŵĂŝƐĞĮĐŝĞŶƚĞĚŝĂŶƚĞĚĂƐ
ĐŽŶũƵŶƚƵƌĂƐĞĐŽŶƀŵŝĐĂƐĞƐŽĐŝĂŝƐ͕ĂƋƵĞƐĞĚĞǀĞĂĐƌĞƐĐĞŶƚĂƌĂƉĞƌƐƉĞĐƟǀĂ
ĚĂƐƵƐƚĞŶƚĂďŝůŝĚĂĚĞ;ŶĆŽĂƉĞŶĂƐĂŵďŝĞŶƚĂů͕ŵĂƐ͕ƚĂŵďĠŵ͕ƐŽĐŝĂů͕ĞĐŽŶƀ-
ŵŝĐĂĞŐĞƌĞŶĐŝĂůͿ͘ũƵƐƚĞƐƐĞƌĆŽƐĞŵƉƌĞŶĞĐĞƐƐĄƌŝŽƐĞŵĨĂĐĞĚĂĐŽŶƐƚĂŶƚĞ
ŵƵĚĂŶĕĂĚĂƐƌĞĂůŝĚĂĚĞƐƐŽĐŝŽĞĐŽŶƀŵŝĐĂƐ͘ŵƵĚĂŶĕĂĠŝŶĞƌĞŶƚĞĂĞƐƐĂƐ
ƌĞĂůŝĚĂĚĞƐĞŽƉŽĚĞƌƉƷďůŝĐŽĚĞǀĞĞƐƚĂƌƉƌĞƉĂƌĂĚŽƉĂƌĂĐŽŵĞůĂůŝĚĂƌĚĞ

180 \R. EMERJ, Rio de Janeiro, v. 19, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \
ĨŽƌŵĂĞĮĐŝĞŶƚĞĞĞĮĐĂnj͕ĐƌŝĂŶĚŽĞŵĂŶƚĞŶĚŽĞƐƉĂĕŽƐĚĞĚĞďĂƚĞĚĞŝĚĞŝĂƐ͕
ƋƵĂůŝĮĐĂĚŽƉĞůŽŶŽƌƚĞĚŽŝŶƚĞƌĞƐƐĞƉƷďůŝĐŽ͘

5. SÍNTESE CONCLUSIVA

ϭ͘EŽƐĞƐƚĂĚŽƐŵŽĚĞƌŶŽƐĚŽƐƐĠĐƵůŽƐy/yĞyy͕ŽŽƌĕĂŵĞŶƚŽƉƷďůŝĐŽ
ƐĞůŝŵŝƚĂǀĂĂƌĞůĂĐŝŽŶĂƌĂƐƌĞĐĞŝƚĂƐĐŽŵĂƐĚĞƐƉĞƐĂƐ͕ŽƵƐĞũĂ͕ƵŵĂƚŽĚĞ
ĞƐƟŵĂƟǀĂĚĂƐƌĞĐĞŝƚĂƐĞĚĞĮdžĂĕĆŽĚĂƐĚĞƐƉĞƐĂƐ͕ƐĞŶĚŽĞƐƚĞŽƌĞƉŽƐŝƚſƌŝŽ
ĚĂĞƐƐġŶĐŝĂĚĂĂƟǀŝĚĂĚĞĮŶĂŶĐĞŝƌĂĚŽĞƐƚĂĚŽĂĐĂĚĂƉĞƌşŽĚŽĚĞǀŝŐġŶĐŝĂ
ŽƌĕĂŵĞŶƚĄƌŝĂ͘
Ϯ͘ƉĂƌƟƌĚĞŵĞĂĚŽƐĚŽƐĠĐƵůŽyy͕ĂƉƌĞŽĐƵƉĂĕĆŽĞƐƚƌŝƚĂĐŽŵŽ
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ƵŵŝŶƐƚƌƵŵĞŶƚŽĚĞƉůĂŶĞũĂŵĞŶƚŽ͘
3. A Lei Complementar nº 101/2000, a chamada de Lei de Reponsa-
bilidade Fiscal (LRF) - em curso, destarte, o seu 15º aniversário -, represen-
ƚĂŽŵĂŝƐĂǀĂŶĕĂĚŽŝŶƐƚƌƵŵĞŶƚŽůĞŐŝƐůĂƟǀŽĚĂŚŝƐƚſƌŝĂĚĂĂĚŵŝŶŝƐƚƌĂĕĆŽ
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ƚĞƐ͕ƐĞŐƵŝŶĚŽͲƐĞƵŵĂƉƌŽƉŽƐƚĂĚĞŐŽǀĞƌŶĂŶĕĂƉƷďůŝĐĂŶĂƋƵĂůĂƐŽĐŝĞĚĂĚĞ
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\R. EMERJ, Rio de Janeiro, v. 19, n. 73, p. 162 - 181, abr. - jun 2016 \ 181