New book makes a comparative legal analysis of Brazil, Germany, France and the USA
The purpose of the research project was to detail and examine the budget process in these four countries, from the stage of preparation and proposal by the executive branch to analysis, modification and approval by the legislative branch.
Fundação Getulio Vargas’ Rio de Janeiro Law School, in partnership with publishing house Fórum, recently launched a book titled “Budget Processes: A Comparative Legal Analysis of Brazil, Germany, France and the United States,” based on research conducted in 2021 and 2022, coordinated by Professor Gustavo Fossati and produced through the collaboration of 12 researchers.
The purpose of the research project was to detail and examine the budget process in these four countries, from the stage of preparation and proposal by the executive branch to analysis, modification and approval by the legislative branch. The focus was on identifying international best practices and specific criteria were established for the comparative analysis.
The book takes an unprecedented approach to legal analysis, based on the comparative law method. The core research focuses on the procedural aspects of the Brazilian federal public budget, especially the dynamics between the executive and legislative branches, and the possible influences of lobbyists and civil society entities on decisions about the allocation and application of public resources.
The authors also offer a comprehensive analysis of the democratic aspects of the budget process, highlighting mechanisms to improve transparency and social control over the public finances.
To acquire the book, click here.
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