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SpaccaIt is ironic, in fact, that the sixth constitutional amendment that breaks the ceiling could be definitively approved on the exact day of the six-year anniversary of Amendment 95, on December 15, 2016. When it comes to fiscal rules in Brazil, irony goes hand in hand with cynicism. The accumulation of falsified rules proves this over time. Even though a great effort of memory is not necessary, a significant commitment of coherence is necessary to pull the thread together. However, it is precisely such a commitment that is missing among the merchants of quick, easy and wrong solutions to old and complex problems. The country is unable to legitimately organize priorities through planning, nor is it capable of equating its structural distributive conflict in relation to the regressive tax matrix and the opaque and unlimited flow of financial expenses.



Due to the lack of a conception of the future that mobilizes the productive forces of the economy, there is no socioeconomic development that allows short-term impasses to be overcome. Inequality aggravates budgetary chaos and is also exacerbated by it, given the prevailing national logic of "little flour, my mush first". This explains why undertaxed wealth finds very safe, opaque and high remuneration in public debt, while adjustments are promised selectively Chinese Europe Phone Number List and exclusively aimed at containing primary expenses. As well defined in article 1, §1 of the Fiscal Responsibility Law, there is no horizon of fiscal sustainability when there is no planned and transparent action, especially because — in the absence of clear goals — there is a lack of instruments for preventing risks and correcting deviations capable of affecting public accounts. Immersed in a dialectical tension, planning and controlling should be complementary challenges to budgetary dynamics.





In an ideal scenario far from Brazilian practice, the evaluation of errors and irregularities from the past cycle should allow learning and improvement for the next stage. While the Executive should primarily plan and execute the plan, the Legislative should stand out for its ability to impose limits and demand results throughout the processes of drafting, executing and monitoring budget laws. Between the ideal and the real, however, there is a long and almost insurmountable distance. The fiscal ban on which the common future of our life in society is planned makes invisible and naturalizes the extreme concentration of income at the top. So that there is no reflection on revenue options and financial expenses, the focus of Brazilian fiscal rules is reduced solely to the attempt to contain the size of the State, reducing it proportionally over time. The desired product is literally the narrowing not only of the financial-budgetary nature, but, above all, of the temporal nature of public policies.