O controle externo das parcerias público-privadas

Abstract

The aim of this monography is to analyze the acting of the Account Court in the external control of the Private Finance Initiative (PFI) in accordance with the recomendations displayed in the Tax Responsibility Law. Throughout the work, there is the intention to demonstrate particular characteristics of the institution and of the institutes pointed above. For that, the origins (national and international) of the Private Finance Iniciative, its introduction in Brazil, its history’s moment context, its general features and the criticism of the created model. Regarding Account Court, the procedure will be the same: discussion about the origin, the function of external control, its types and its role in the brazilian legal system. For last, a quick study about the institutes foreseen in the Tax Responsibility Law will be done, in order to demosntrate its connection to the external control of the Private Finance Institue by the Account Court. It is important to remember that this whole work presents a systematic relation, that is to say, the discussed subjects keep theirselves interconnected. And that helps to finally comprehend the work’s purpose, leading to the conclusion that this way of external control is very important to the society. Furthermore, this importance was also demonstrated by the effective possibility of citizens’ participation in the PFI’s supervising process. Therefore, all the arguments discussed lead to the conclusion that the brazilian legal system allows citizens’ acting and promotes, consequently, the democracy.