The presidential appropriation is an ordinary instrument in the government’s activity to allow the Executive Branch to spend money without the participation of the Congress. The research analyses the presidential appropriation of the presidents of Brazil since 90’s. The central question studied is: Will the government, the parliament, the Union Audit Court accept a new...
Tag: <span>Rodrigo Kanayama</span>
Tribunais de Contas (Courts of Audit): the new protagonist of the 30th year of the Brazilian Constitution
The Brazilian Constitution of 1988 did not create the Courts of Audit, which exist in Brazil since the XIX century and nowadays are present in each state and federal governments and serve the purpose to control the public budget and to judge how the officials manage public money. Nevertheless, the Brazilian Constitution promulgated in 1988...