Direito Financeiro: A Concise Overview
Direito Financeiro, or Financial Law, is a branch of public law that governs the State’s financial activity. It focuses on the legal rules and principles relating to the collection, management, and expenditure of public funds. Understanding this area of law is crucial for comprehending how governments finance their operations and deliver public services.
Key Concepts
- Public Revenue: This encompasses all the resources the State obtains to finance public needs. It includes taxes (the most significant source), fees, contributions, and revenues from the State’s assets. Financial law establishes the framework for levying, collecting, and managing these revenues. The principle of legality dictates that all taxes must be established by law.
- Public Expenditure: This refers to the use of public funds to finance government activities, such as healthcare, education, infrastructure, and security. Financial law regulates the authorization, execution, and control of public spending, ensuring that it is done legally, efficiently, and in accordance with budgetary principles.
- Budget: The budget is a fundamental instrument of financial planning and control. It is a document that forecasts revenues and authorizes expenditures for a specific period (usually a year). Financial law establishes the procedures for preparing, approving, executing, and monitoring the budget. Principles of budgetary law include unity, universality, annuality, specification, and balance.
- Credit Público (Public Credit): This relates to the State’s ability to obtain financial resources through borrowing, either domestically or internationally. Financial law regulates the issuance of public debt, setting limits on the amount that can be borrowed and establishing rules for managing public debt obligations.
- Fiscal Responsibility: In many jurisdictions, including Brazil, fiscal responsibility laws (like the Lei de Responsabilidade Fiscal) aim to promote sound financial management by setting targets for government debt and deficits, and by requiring transparency and accountability in public finances.
- Control of Public Finances: This involves oversight mechanisms to ensure that public funds are used properly. Control can be internal (conducted by government agencies themselves) or external (conducted by independent bodies like the Tribunal de Contas – Court of Accounts). The goal is to prevent corruption, waste, and inefficiency in public spending.
Principles of Financial Law
Several fundamental principles guide the application and interpretation of financial law:
- Legality: All financial activity must be based on law. The State cannot collect taxes or spend money without legal authorization.
- Annuality: Budgets are typically prepared and approved for a one-year period.
- Unity: All revenues and expenditures should be included in a single budget document.
- Universality: The budget should cover all activities of the government.
- Transparency: Public finances should be managed openly and accessibly.
- Balance: The budget should strive for a balance between revenues and expenditures.
- Specification: Expenditures should be authorized for specific purposes.
Importance
Direito Financeiro is critical for ensuring responsible and accountable government. It promotes transparency, prevents corruption, and fosters economic stability. By understanding the legal framework governing public finances, citizens can hold their governments accountable for how they manage public resources. Without sound financial law, governments could easily abuse their power, leading to unsustainable debt, wasteful spending, and a loss of public trust.
1024×1528 resumo de direito financeiro loja skeelo from loja.skeelo.com 
1477×1600 fontes direito resumo esquematizado mapa mental vrogueco from www.vrogue.co 
600×600 resumo completo direito financeiro memorizando direito hotmart from hotmart.com 
1000×1000 direito financeiro resumo em promocao na americanas from www.americanas.com.br 
450×450 direito financeiro resumo livros academicos ate from loja.editoradialetica.com 
452×640 resumo direito financeiro conceito sos estagiarios from www.yumpu.com 
320×453 resumo normas gerais de direito financeiro from pt.slideshare.net 
1200×849 resumo direito financeiro studocu from www.studocu.com 
1200×1698 direito bancario resumo estrutura juridico bancaria vigente from www.studocu.com 
1200×1698 resumo direito financeiro resumo direito financeiro atividade from www.studocu.com 
1200×1701 resumo principios direito financeiro resumo direito financeiro from www.studocu.com 
0 x 0 direito financeiro teoria geral introducao youtube from www.youtube.com 
1280×720 edicao manual de direito financeiro youtube from www.youtube.com 
0 x 0 introducao ao direito financeiro sistema de direito financeiro youtube from www.youtube.com 
0 x 0 direito financeiro introducao direito financeiro aula from www.youtube.com 
1000×500 resumo direito financeiro gabarito juridico from gabaritojuridico.com.br 
622×1280 direito financeiro direito financeiro from www.passeidireto.com 
500×500 direito financeiro esquematizado ed submarino from www.submarino.com.br 
557×800 direito financeiro na medida certa loja uiclap from loja.uiclap.com 
1129×1600 principios tributarios entendeu direito direito tributario from br.pinterest.com 
1024×576 direito financeiro contascnt from www.contas.cnt.br 
736×685 direito financeiroconceito direito financeiro principios direito from br.pinterest.com 
1000×1000 livro direito financeiro esquematizado submarino from www.submarino.com.br 
2560×2146 direito financeiro cadernos sistematizados from cadernossistematizados.com.br 
1217×803 regime juridico de facturas documentos image from imagetou.com 
691×1000 direito financeiro estrategico from www.editoradplacido.com.br 
224×320 direito financeiro resumo ler por piscitelli from www.topleituras.com 
210×311 curso de direito financeiro orcamentario from ibedaft.com.br 
650×650 material federal concursos direito financeiro from materialconcurseirofederal.blogspot.com 
1024×576 direito financeiro from abreuadvogados.com 
