Reforming the budget formulation process in the Brazilian congress [E-Book] / Helio Tollini
Tollini, Helio.
Paris : OECD Publishing, 2009
29 p.
Full Text
This article provides a view of the Brazilian congressional budgetary process and how it contributes to preventing the budget from effectively determining public spending. Particular elements include revenue estimation, presentation and approval of amendments, sectoral committee involvement, and institutional technical advice.