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Organizações & Sociedade

On-line version ISSN 1984-9230


ZUCCOLOTTO, Robson  and  TEIXEIRA, Marco Antonio Carvalho. Budget transparency: reasons of mismatch between the Brazilian states. Organ. Soc. [online]. 2017, vol.24, n.82, pp.390-411. ISSN 1984-9230.

Starting from the theoretical premise that transparency is a fundamental principle for democratic consolidation and that this differs significantly between Brazilian states, this study identify why these mismatches occur, once they are all under the same legal framework. Therefore, it designed, based on the recommendations of international organizations, a map of the transparency of the Brazilian states where hundred items were analyzed in budget reports. Then interviews were conducted with budget managers and courts of accounts councilor to identify possible causes of the mismatch. The results contradict partly to national and international literature on the subject by pointing out that current revenue, surplus and political parties are not reasons for the gap. Factors that were not highlighted in the literature and were considered by respondents were: rating, crises (institutional and financial), political will, the legal enforcement, the press, collective decision-making and specialized bureaucracy.

Keywords : Budget transparency; Democracy; Government control.

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