A direção do gasto orçamentário federal brasileiro no período de 2015 a 2018

Abstract

This paper reveals the amount, destination and relevance of social spending in Brazil (from 2015 to 2018). Analysis of budget spending intends to answer to following question: what is the amount, destination and relevance of spending in Brazil? The reply is around comprehension of public fund role on contemporary capitalism and its objective expression, public budget evidenced by execution of spending. From the understanding of these categories, mainly about budget classification of public spending, information collect was possible by Budget Information System of federal Senate (SIGA-Brasil) with following findings: social spending increase was slightly higher than total spending elevation; Citizenship Rights, Social Security and Social Assistance areas received greatest flow of resources; Social Security, Health and Education were the most representative areas, from which we conclude that social spending is relevant on public spending and GDP composition, the Internal Debt Service was the area prioritized in the execution of financial expenditure, the share of financial expenditure in federal public expenditure increased. This demonstrated that, in terms of the relevance of the expenditure, the financial expense, that is, the debt service expenditure was more relevant than the social expenditure in this period analyzed.