A desvinculação de receitas da União e o novo regime fiscal: caracterização e impacto na implementação dos direitos sociais

Abstract

This study aims to provide an overview of the motivations that led to the creation of the mechanism for Untying the Federal Revenues and the New Fiscal Regime, as well as their characterizations and impacts in the sphere of social rights. Through the qualitative analysis of the constitutional text and consultation of the specialized bibliography, it is demonstrated that there is an intense debate about the problem of the unbridled growth of public expenditures, with a political option in balancing state spending by reducing the participation in the federal public budget of expenditures for the implementation of social rights. It is concluded that it is not possible to affirm that the DRU and the New Fiscal Regime necessarily meant the precarious provision of public services, and there must be a vigilant control so that there is no setback in guaranteeing social rights.