The purpose of the article is to assess how much the Multi-Year Plan (MYP) has managed to fulfill its constitutional mission to guide allocative decisions through the budget process. To this end, it discusses the functions of government planning, its relationship with public finances, to present...

This study aimed to analyze the budget trajectory of the Workers' Support Fund (FAT), contrasting accounting indicators with political and economic factors that may have conditioned its operational planning. The data analysis allowed us to corroborate the hypothesis that the evolution of both...

This study analyzes the federal government's environmental expenditures between 2001 and 2022 by applying the United Nations (UN) Classification of Environmental Activities (CEA) to budgetary actions. In addition, a qualitative and comparative analysis is carried out of expenditures and results...

This Discussion Text aims to analyze the initiatives of the states for agriculture and agrarian organization in Brazil. We use open data, mainly from public transparency portals and consultations on websites of entities involved with policies. Policies, plans, programs, or actions are identified...

The theme of this research is the rights of indigenous peoples and the budgetary instruments for their materialization. The expansion of the constitutional duties of the Brazilian state in the past 30 years, given the pluriculturality and the knowledge of the cultural specificities of indigenous...

The dimensioning and behavior of environmental expenditures made by a country are required information to assess the relevance that the theme occupies in public and private agendas, because they allow for the understanding of priorities and commitments in the pursuit of sustainable development....

The text highlights the character of sectorial public policies in the cultural area segment and the main challenges to be faced in the construction of its budget, namely, the difficulty of delimiting the object and comparing the federation's entities, since they have different logics and,...

The growing concern of the countries to promote environmental protection has motivated the production of accurate data to support the decision-making on public policies related to the theme. In this sense, Ipea aims to contribute to the estimation of public spending on the environment by the...

The federal government's spending on the protection of biodiversity and landscapes between 2001 and 2022 was analyzed in detail by applying the Classification of Environmental Activities (CEA) to federal budgetary actions. To this end, the budgetary actions were classified into three adapted CEA...

The aim of this paper is to analyze the budget execution of the Brazilian Ministry of Science, Technology and Innovation (MCTI) in the period between 2001 and 2010 in order to evaluate if changes in its composition would indicate a greater emphasis on systemic innovation policies. Data...