Summary

The biggest innovation of the 1988 Constitution in the budget process was the Budget Guidelines Law. We now have a model built on three laws (the multi-year plan, the LDO and the annual budget law), without similar in countries with historical influence on Brazilian legal thought, such as the United States, France, Germany, Spain, Portugal, Italy and England. If none of these countries have attempted such a model, of which the LDO is a fundamental part, why did we invent it?

Does the LDO fulfill its functions? Is its content subject to constitutional limits? What relationships are there between the budget guidelines law and other budget laws, tax laws and other ordinary laws?

What relationship is there between the current LDO configuration and the principle of exclusivity of the budget law? Does the doctrine about this principle be reviewed? This book answers these questions, investigating genesis, functionality, constitutionality and the ignored normative force of this Sui Generis law. It provides the indispensable bases for understanding and any project to improve the Brazilian budget system. An innovative work of original and thought -provoking conceptions, cohesive, sustained in historical, empirical research and reinforced law theory. An indispensable and pleasant reading.