A PARTICIPAÇÃO DO CIDADÃO NO PLANEJAMENTO ORÇAMENTÁRIO DA ADMINISTRAÇÃO PÚBLICA: UMA ANÁLISE SOBRE O ORÇAMENTO PARTICIPATIVO

Abstract

The present work seeks to analyze the possibility of an effective participation of the citizen in the planning of the public administration, identifying and presenting the participatory budget as an important social instrument for the decision-making of the public manager. In this sense, it is initially explained about the huge Brazilian tax burden that makes up the budget of public entities that deserves attention from society that ensures its good application in quality of life for the population. This is carried out by any society organized by citizens gathered in associations or individually to supervise the actions of public administrators. Therefore, the enactment of the Fiscal Responsibility Law in 2000 stands out as an important change, since the inspection and control over the activities of public managers were redoubled, implementing the control of public spending in all spheres of government, starting to manage, mainly, debt and personnel expenses. Therefore, the purpose of this research goes through the history of taxes and budgets, praising the participatory budget as a means of autonomy and supervision of the use of funds collected through taxes. The methodology adopted was the bibliographic research and the methodology of theoretical research. It was concluded in this work that the public budget is a mechanism that facilitates and guarantees fiscal justice and democracy.