Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2017-06-02T21:57:07Z No. of bitstreams: 1 CristianeDeFigueiredoPinheiro_DISSERT.pdf: 1922431 bytes, checksum: 43e70a35d5733db2836d1b37c2470891 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2017-06-07T21:43:04Z (GMT) No. of bitstreams: 1 CristianeDeFigueiredoPinheiro_DISSERT.pdf: 1922431 bytes, checksum: 43e70a35d5733db2836d1b37c2470891 (MD5) / Made available in DSpace on 2017-06-07T21:43:04Z (GMT). No. of bitstreams: 1 CristianeDeFigueiredoPinheiro_DISSERT.pdf: 1922431 bytes, checksum: 43e70a35d5733db2836d1b37c2470891 (MD5) Previous issue date: 2015-06-03 / A Constitui??o Federal de 1988 trouxe uma multiplicidade de direitos a serem tutelados pelo Estado, inseridos na ideia de desenvolvimento econ?mico, que necessitam de uma eficiente instrumentaliza??o da atividade financeira, ante a escassez de recursos dispon?veis, na qual o Estado deve atentar para os objetivos de efici?ncia, equidade e estabilidade. Em per?odos de crise, a fun??o estabilizadora assume um vi?s mais evidente, pela import?ncia da interven??o para proteger a economia, voltando-se, tamb?m, para viabilizar o desempenho prudente do setor financeiro parap?blico, ante a estreita liga??o entre perdas de credores, estabilidade da economia e o aumento da despesa p?blica. A Constitui??o promove, assim, uma interdepend?ncia entre os sistemas financeiros p?blico e privado e a economia, em que a decis?o pol?tica de gastar deve assumir contornos r?gidos em prol de um crescimento equilibrado. Para evitar os efeitos negativos dos ciclos econ?micos, o Estado aumenta a despesa para fomentar a atividade econ?mica, com base na premissa constitucional de desenvolvimento, mas o disp?ndio n?o pode se sobrepujar aos estritos limites legais, sob pena de agravamento do bust. No presente trabalho, foram analisadas as diretrizes do Sistema Constitucional Financeiro e sua import?ncia para o desenvolvimento e a efici?ncia da decis?o pol?tica de gastar, bem como a din?mica dos ciclos econ?micos e as causas de sua recorr?ncia, com descri??o das caracter?sticas comuns entre as principais crises financeiras, especialmente a crise dos subprimes norte-americana. Verificou-se o regime jur?dico aplic?vel ? despesa p?blica e as exig?ncias da Lei de Responsabilidade Fiscal, que imp?e a utiliza??o dos instrumentos de controle com a despesa tamb?m em per?odos de crise. Dessa forma, atrav?s de uma metodologia te?rico-descritiva, realizada a partir da an?lise de doutrinas jur?dicas e econ?micas, da legisla??o e da jurisprud?ncia, o presente trabalho discorreu sobre o regramento constitucional do sistema financeiro, p?blico e parap?blico, delimitando a din?mica dos ciclos econ?micos e de suas ocorr?ncias pelo mundo, e enfatizando a necessidade de interven??o do Estado no dom?nio econ?mico como meio eficaz de evitar os efeitos negativos de uma economia c?clica, cuja atua??o deve ser orientada pela Constitui??o Federal e pela legisla??o financeira que trata do controle do gasto p?blico. / The Federal Constitution of 1988 regulates a variety of rights which must be protected by the State, inserted into the idea of economic development, and require efficient management of financial activity, because of the scarcity of available resources, so that the state must observe efficiency objectives, equity and stability. In times of crisis, the stability function gains a clearer perspective because of the importance of taking action to protect the economy, that also back to provide prudent performance parapublic financial sector, because of the close link between loss of creditors, economic stability and the increase in public spending. Thus, the Constitution promotes the interdependence between the public and private financial systems and the economy, and the political decision to spend should take sharp contours to allow balanced growth. To avoid the negative effects of economic cycles, the State increases spending to boost economic activity based on the constitutional premise of development, but public spending can not be performed without observing the strict legal limits, otherwise the state action could worsen more the effects of the crisis. This paper analyzed the guidelines of the Financial Constitutional System and its importance for the development and efficiency of the policy decision to spend, also analyzed the dynamics of the business cycle and causes of recurrence, with description of the common features between major financial crisis, especially the crisis of the subprimes. The study examined the legal regime applicable to public spending and the requirements of the Fiscal Responsibility Law, which requires the use of instruments of control with spending also in times of crisis. In this way, based on descriptive research methodology and legal and economic doctrines, law cases, legislation and case law, this paper talked about the constitutional rules of the financial system, public and parapublic, defining the dynamics of the business cycle and they occur around the world, and emphasizing the need for state intervention in the economic domain as an effective means to avoid the negative effects of a cyclical economy, whose work should be guided by the Constitution and the financial legislation that deals with the control of public spending.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2015-12-21T18:33:55Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Vilson_Vendramin_Junior.pdf: 794993 bytes, checksum: 225ec35bfebc686ba16a1234e1c4565e (MD5) / Made available in DSpace on 2015-12-21T18:33:55Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Vilson_Vendramin_Junior.pdf: 794993 bytes, checksum: 225ec35bfebc686ba16a1234e1c4565e (MD5) Previous issue date: 2015-08-31 / The budget management in public administration is key to the managers so they can make efficient, effective and economic decisions in the management of public resources, providing quality services to the public, ensuring equity in meeting the needs of the population. Therefore, this study aims to analyze the main perception of occupants of positions in the administrative area of the executive powers (Prefectures) of the metropolitan region of Campinas (CMR) ??? about the cost management for the quality and efficiency of public spending. The methodology qualifies as quantitative, descriptive and case study, once it results from applying a questionnaire and, because it has as main basis the variable description and analysis of the relationship between them. The data-gathering instrument used was a questionnaire of 20 probes using Likert scale for answers the five dimensions for a better analysis. The research area was 102 public office managers from 20 municipalities belonging to CMR, being: 20 Mayors, 62 Head of Departments and 20 Accounting Managers. The data was tabulated and for analysis of the differences of averages among groups of managers respondents, was conducted the nonparametric test U Mann-Whitney Test. As a result it was revealed that despite the need for better training managers realize the importance and the necessity of cost management for the quality and efficiency of public spending, the positions go with the conceptual basis prepared in literature and legislation. Respondents mostly are convinced that transparency and cost information are essential for good management. / A gest??o de custos na administra????o p??blica ?? fundamental para que os gestores possam tomar decis??es eficientes, eficazes e econ??micas na condu????o dos recursos p??blicos, fornecendo a sociedade servi??os de qualidade, garantindo a equidade no atendimento das necessidades da popula????o. Logo, este estudo tem por objetivo principal analisar a percep????o dos gestores ocupantes de cargos de dire????o da ??rea administrativa dos Poderes Executivos (Prefeituras) da Regi??o Metropolitana de Campinas (RMC) ??? a respeito da gest??o de custos para a qualidade e efici??ncia do gasto p??blico. A metodologia qualifica-se como, descritiva, uma vez que resulta da aplica????o de um question??rio e, porque tem como fundamento principal a descri????o de vari??veis e an??lise das rela????es existentes entre elas. O instrumento de coleta de dados utilizado foi um question??rio de 20 assertivas, utilizando a escala Likert para respostas as cinco dimens??es visando uma melhor an??lise. A ??rea de abrang??ncia da pesquisa foi 102 gestores dos 20 munic??pios pertencentes a RMC, sendo: 20 Prefeitos, 62 Secret??rios e 20 Contadores. Os dados foram tabulados e para an??lise das diferen??as de m??dias entre os grupos de gestores respondentes, foi realizado o teste n??o param??trico Teste U de Mann-Whitney. Como resultado foi revelado que apesar da necessidade de uma melhor capacita????o os gestores percebem a import??ncia e a necessidade da gest??o de custos para a qualidade e efici??ncia do gasto p??blico, os posicionamentos v??o de encontro com a base conceitual disposta na literatura e na legisla????o. Os respondentes em sua maioria est??o convictos que a transpar??ncia e as informa????es de custos s??o pe??a essencial para um boa gest??o e em an??lise n??o se observou diferen??as significativas entre as percep????es dos gestores.

Submitted by Automa??o e Estat?stica (sst@bczm.ufrn.br) on 2018-03-12T18:01:24Z No. of bitstreams: 1 MarioAugustoSilvaAraujo_DISSERT.pdf: 1723014 bytes, checksum: 77cba9496f679cdbc5f08b52b07464f9 (MD5) / Approved for entry into archive by Arlan Eloi Leite Silva (eloihistoriador@yahoo.com.br) on 2018-03-15T18:54:44Z (GMT) No. of bitstreams: 1 MarioAugustoSilvaAraujo_DISSERT.pdf: 1723014 bytes, checksum: 77cba9496f679cdbc5f08b52b07464f9 (MD5) / Made available in DSpace on 2018-03-15T18:54:44Z (GMT). No. of bitstreams: 1 MarioAugustoSilvaAraujo_DISSERT.pdf: 1723014 bytes, checksum: 77cba9496f679cdbc5f08b52b07464f9 (MD5) Previous issue date: 2017-12-13 / A despesa p?blica com pessoal ? um tema que recentemente vem ganhando relev?ncia em virtude da dificuldade que os entes federados, especialmente os Estados, est?o encontrando em adimplir o seu pagamento. O objetivo deste trabalho ? pesquisar a moldura do ordenamento jur?dico em rela??o ? mat?ria para isso se prop?e a investigar desde o seu planejamento e at? mesmo as formas de controle por interm?dio de pesquisa bibliogr?fica feita atrav?s de fontes secund?rias como livros e revistas especializadas e o posicionamento dos tribunais atrav?s de pesquisas jurisprudenciais. Descobriu-se que o ordenamento jur?dico, a come?ar pela Constitui??o Federal, determina que a expans?o daquele tipo de gasto deve ter planejamento estrat?gico que determina harmonia com as leis or?ament?rias. Al?m disso, observou-se tamb?m que a legisla??o de reg?ncia, balizada pela lei complementar n? 101/2000, tamb?m conhecida como lei de responsabilidade fiscal, indexa o crescimento da despesa p?blica com pessoal ? receita corrente l?quida dos entes pol?ticos com o objetivo de proporcionar o crescimento sustent?vel daquele tipo de gasto p?blico. Percebeu-se tamb?m um sistema espec?fico de controle que legitima a exonera??o compuls?ria de servidores p?blicos comissionados ou efetivos. Est?veis ou n?o para garantir o custeio da folha de pessoal conforme determina o art. 169 da Constitui??o Federal. O crescimento da despesa p?blica com pessoal tamb?m deve ter pertin?ncia jur?dica com os princ?pios que estruturam o exerc?cio da fun??o administrativa. Ademais, o Estado Democr?tico de Direito determina que os atos da administra??o p?blica devem passar pelo crivo do controle externo, que engloba, nos par?metros estabelecidos por esta pesquisa, a fun??o legislativa do Poder, a sociedade e os tribunais de contas. O controle externo da pol?tica remunerat?ria no servi?o p?blico envolve desde a aprecia??o da mat?ria nas comiss?es de justi?a e cidadania e or?amento, at? a realiza??o de audi?ncias p?blicas onde n?o somente os servidores p?blicos e/ou sindicatos representativos podem participar das discuss?es, mas tamb?m toda a popula??o, que com o acesso aos relat?rios cont?beis com destaque para o relat?rio de gest?o fiscal, deve participar do processo de tomada de decis?o correlato ? expans?o da despesa p?blica com pessoal. / Public expenditure on personnel is a subject that has recently gained relevance due to the difficulty that the federated entities, especially the States, are finding in paying their bills. The objective of this work is to investigate the legal framework in relation to the subject for which it proposes to investigate from its planning and even the forms of control through bibliographic research done through secondary sources such as books and specialized magazines and the positioning courts through jurisprudential research. It was found that the legal system, beginning with the Federal Constitution, determines that the expansion of this type of spending must have strategic planning that determines harmony with the budget laws. In addition, it was also observed that the regulative legislation, defined by supplementary law No. 101/2000, also known as fiscal responsibility law, indexes the growth of public expenditure with personnel to the net current revenue of political entities with the objective of providing the sustainable growth of that type of public expenditure. It was also perceived a specific system of control that legitimizes the compulsory exoneration of public servants commissioned or effective. Stable or not to guarantee the costing of personnel sheet as determined by art. 169 of the Federal Constitution. The growth of public expenditure on personnel must also have legal relevance with the principles that structure the exercise of the administrative function. In addition, the Democratic Rule of Law determines that the acts of public administration must pass through the sieve of external control, which encompasses, in the parameters established by this research, the legislative function of Power, society and the courts of accounts. The external control of remuneration policy in the public service involves from the consideration of the matter in the justice and citizenship committees and budget, until the public hearings where not only the public servants and / or representative unions can participate in the discussions, but also the whole with the access to accounting reports with emphasis on the fiscal management report, should participate in the decision-making process related to the expansion of public expenditure with personnel.

Made available in DSpace on 2015-12-03T18:35:20Z (GMT). No. of bitstreams: 1 Sandro_Braz_Silva.pdf: 1679726 bytes, checksum: 3c8951305ca3e5920c1e25c3d65e5d7a (MD5) Previous issue date: 2008-09-30 / This research addresses the birth and history of cities, its structure, management and an evaluation tool that public managers are currently using: social indicators. This is because the expense is a concern among all the directors are not different to government managers. The aim of this study was to find relationship between the indicator of the wealth S?o Paulo index for Social Responsibility and public spending represented by the functions of government, and find possible trends of public expenditures of municipalities of S?o Paulo state, among those considered the richest and poor in 2000, 2002 and 2004. The research was quantitative in nature, with research literature, documentary and explanatory, and use as a statistical tool to multiple regression. We analyzed 75% of municipalities, making the number of 484 of 645 municipalities in the State of S?o Paulo. The difference of 25% is given for the lack of accounting data of the municipalities that did not send their information to the National Treasury Secretariat, which feeds the program FINBRA, preventing the study of all the municipalities of the state in those years. Municipalities that did not submit its accounting to NTS data were excluded from the search. Furthermore, a study was conducted on the functions of government, as proposed in the years to research, there were two doors: the n? 09/1974 and n? 42/1999 of. These ordinances help to standardize the constitutional budget cuts with regard to the functions of government. It must therefore standardize these functions of government for all municipalities and thus facilitate the work. The treatment given to this pattern was so historic, reviewing legislation since its determination from the end of the 1930s. For the indicator of wealth of the SPISR, not requiring special treatment, because all the municipalities of S?o Paulo State had its indicator. The answer to the question of research was that there is relationship between the indicator of wealth of SPISR in public spending made by municipalities in the years 2000, 2002 and 2004, so finding, including trends in spending between rich districts and municipalities as considered poor. It follows that the more rich for the municipality in S?o Paulo state, more spending on the functions of government relating to Health and Sanitation, and Education, Culture, Sport and Recreation, spending less on functions of government relating to Agriculture and Management Environment, Transport more / A presente pesquisa aborda o nascimento e hist??ria sobre munic??pios, sua estrutura, gest??o e uma ferramenta de avalia????o que os gestores p??blicos atualmente vem utilizando: os indicadores sociais. Isto porque o gasto e uma preocupa????o entre todos os administradores, n??o sendo diferente aos gestores governamentais. O objetivo deste estudo foi encontrar rela????o entre o indicador de riqueza do ??ndice Paulista de Responsabilidade Social e os gastos p??blicos representados pelas fun????es de governo, al??m de encontrar poss??veis tend??ncias desses gastos p??blicos de munic??pios do Estado de S??o Paulo, entre aqueles considerados mais ricos e mais pobres, nos anos de 2000, 2002 e 2004. A pesquisa foi de natureza quantitativa, com pesquisas bibliogr??fica, documental e explicativa, al??m de utilizar como ferramenta estat??stica a an??lise de regress??o linear m??ltipla. Foram analisados 75% dos munic??pios, perfazendo o n??mero de 484 dos 645 munic??pios existentes no Estado de S??o Paulo. A diferen??a de 25% e dada pela falta de dados cont??beis dos munic??pios que n??o enviaram suas informa????es a Secretaria do Tesouro Nacional, que alimenta o programa FINBRA, inviabilizando o estudo a totalidade dos munic??pios do Estado nos referidos anos. Os munic??pios que n??o enviaram seus dados cont??beis a STN foram exclu??dos da pesquisa. Al??m disso, foi realizado um estudo sobre as fun????es de governo, pois nos anos propostos para a pesquisa, houve duas Portarias: a de n?? 09/1974 e a de n?? 42/1999. Estas portarias auxiliaram na padroniza????o de pe??as or??ament??rias constitucionais no que diz respeito as fun????es de governo. Foi preciso, portanto, padronizar estas fun????es de governo para todos os munic??pios e assim viabilizar o trabalho. O tratamento dado a esta padroniza????o foi de maneira hist??rica, revendo legisla????es desde sua determina????o, proveniente do final da d??cada de 1930. Para o indicador de riqueza do IPRS, n??o necessitou de um tratamento especial, pois todos os munic??pios do Estado de S??o Paulo possu??am seu indicador. A resposta para a quest??o de pesquisa foi de que existe rela????o entre o indicador de riqueza do IPRS com os gastos p??blicos realizados pelos munic??pios nos anos de 2000, 2002 e 2004, permitindo encontrar, inclusive, tend??ncias de gastos entre munic??pios considerados mais ricos e munic??pios considerados mais pobres. Concluiu-se que quanto mais rico for o municipio no Estado de S??o Paulo, mais gastam com as fun????es de governo relativas a Saude e Saneamento, al??m de Educa????o, Cultura, Desporto e Lazer, gastando menos com fun????es de governo relacionadas a Agricultura e Gest??o Ambiental, mais Transportes

Submitted by Gustavo Gomes (gustavolascasas@gmail.com) on 2013-10-03T12:48:12Z No. of bitstreams: 2 Efici??ncia do gasto p??blico em educa????o fundamental nas prefeituras.pdf: 5681656 bytes, checksum: c9735accc47fabf905668986a6f131bf (MD5) license_rdf: 23599 bytes, checksum: 9e2b7f6edbd693264102b96ece20428a (MD5) / Approved for entry into archive by Roger Guedes (roger.guedes@fjp.mg.gov.br) on 2013-10-04T14:02:39Z (GMT) No. of bitstreams: 2 Efici??ncia do gasto p??blico em educa????o fundamental nas prefeituras.pdf: 5681656 bytes, checksum: c9735accc47fabf905668986a6f131bf (MD5) license_rdf: 23599 bytes, checksum: 9e2b7f6edbd693264102b96ece20428a (MD5) / Made available in DSpace on 2013-10-04T14:02:39Z (GMT). No. of bitstreams: 2 Efici??ncia do gasto p??blico em educa????o fundamental nas prefeituras.pdf: 5681656 bytes, checksum: c9735accc47fabf905668986a6f131bf (MD5) license_rdf: 23599 bytes, checksum: 9e2b7f6edbd693264102b96ece20428a (MD5) Previous issue date: 2009 / Funda????o Jo??o Pinheiro / O tema educa????o vem ganhando cada vez mais espa??o nas discuss??es acerca da sustentabilidade do crescimento e desenvolvimento econ??mico de longo prazo. A partir da d??cada de 50, diversas pesquisas sobre o tema v??m ganhando espa??o, tendo por objetivo avaliar a import??ncia do capital humano para o crescimento de longo prazo do produto. Al??m disso, os pesquisadores passaram a discutir tamb??m os determinantes do sucesso dos estudantes nos exames escolares. O presente trabalho levantou alguns pontos discutidos na literatura subjacente. Al??m disso, foi realizado um exerc??cio emp??rico atrav??s da t??cnica conhecida como an??lise envolt??ria de dados. Foram comparados 281 munic??pios com o objetivo de construir um modelo de otimiza????o da aloca????o dos gastos p??blicos municipais em educa????o fundamental. Os resultados obtidos mostram a exist??ncia de retornos decrescentes de escala a partir de determinado tamanho de munic??pio. Algumas das principais prefeituras mineiras apresentaram baixo escore nos exames de profici??ncia em matem??tica e em l??ngua portuguesa na oitava s??rie do ensino fundamental. Tais resultados foram ainda mais cr??ticos ao considerar o n??vel de insumos dos referidos munic??pios atrav??s do modelo de otimiza????o de insumos e produtos. / The theme of education is gaining more attention in discussions about the sustainability of economic growth and development of long-term. From the 50's, various studies on the topic are gaining ground, and to evaluate the importance of human capital for long-term growth of the product. In addition, researchers also began to discuss the determinants of success of students in school exams. This study raised some points discussed in the literature behind. Furthermore, it was an empirical exercise carried out by the technique known as data envelopment analysis. We compared 281 cities with the goal of building a model of optimizing the allocation of municipal spending in elementary education. The results show the existence of decreasing returns to scale from a given size of the municipality. Some of the major mining municipalities had low scores on proficiency exams in math and English in eighth grade of elementary school. These results were even more critical when considering the level of inputs of these municipalities through the optimization model of inputs and products. / Educa????o

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-08-08T20:55:48Z No. of bitstreams: 2 Henrique Melo Soares.pdf: 533329 bytes, checksum: 8149f342b7866150d9525342c38f4a54 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-08-08T20:55:48Z (GMT). No. of bitstreams: 2 Henrique Melo Soares.pdf: 533329 bytes, checksum: 8149f342b7866150d9525342c38f4a54 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-02-26 / This research analyzes the degree of fulfillment of public budget execution, based on the values proposed and approved in the Annual Budget Law of the organs of the state legal system, composed by: Public Defender, Public Prosecutor and Court of Justice, all at state level. Considering the period from 2007 to 2015, the period after the publication of the Fiscal Responsibility Law. The research also seeks to identify the significance of variables that may influence the degree of budget assertiveness. The study had a quantitative approach, using econometric analyzes such as mean test, POLS regressions and panels with fixed and variable effects. In this study, it was possible to observe that about 60% of the analyzed organs present budgetary variations above 5%. It was evidenced that the variables size, type and GDP are statistically significant, since the simple existence of the area of internal control and the composition of the revenue has no significant relation with the accuracy in the budget. / Esta pesquisa analisa o grau de cumprimento da execu????o or??ament??ria p??blica, tendo como base os valores propostos e aprovados na Lei Or??ament??ria Anual (LOA), dos ??rg??os ligados ao sistema judici??rio estadual, quais sejam: Defensoria P??blica Estadual, Minist??rio P??blico Estadual e Tribunal de Justi??a. O recorte cronol??gico abrange o per??odo de 2007 a 2015, per??odo este posterior a publica????o da Lei de Responsabilidade Fiscal. A pesquisa tamb??m procura identificar a signific??ncia de vari??veis que possam influenciar o grau de assertividade or??ament??ria. O estudo teve abordagem de natureza quantitativa, utilizando-se analises econom??tricas tais como teste de m??dia, regress??es POLS e pain??is com efeitos fixos e vari??veis. Neste estudo p??de-se constatar que cerca de 60% dos ??rg??os analisados apresentam varia????es or??ament??rias acima de 5%. Ficou evidenciado que as vari??veis tamanho, tipo de ??rg??o e PIB s??o estatisticamente significantes, j?? a simples exist??ncia da ??rea de controle interno e a composi????o da receita n??o tem rela????o significativa com a acuracidade no or??amento.

Made available in DSpace on 2014-12-17T14:27:19Z (GMT). No. of bitstreams: 1 JoseCDTS_DISSERT.pdf: 2389245 bytes, checksum: 8dd5cb96307ea8277eb987de871f5bdd (MD5) Previous issue date: 2012-06-15 / Brazilian law passes through a crisis of effectiveness commonly attributed to the extravagance of fundamental rights and public shortage. However, public finances are not dogmatically structured to solve the conflicts around the limitations of public spending. There are ethical conditioning factors, like morality, proportionality and impartiality, however, these principles act separately, while the problem of public shortage is holistic. Also, the subjectivity of politics discretionary in the definition of public spending, which is supported in an indeterminate concept of public interest, needs material orientation about the destination of public funds, making it vulnerable to ideological manipulation, resulting in real process of catching rights. Not even the judicial activism (such as influx of constitutionalism) is shown legally appropriate. The Reserve of Possible, also presents basic ethical failure. Understanding the formation of public shortage is therefore essential for understanding the crisis of effectiveness of state responsibilities, given the significant expansion of the state duty of protection, which does not find legal technique of defense of the established interests. The premise of argument, then, part of the possibility of deducting minimal model ethical of desire to spend (public interest) according to objective parameters of the normative system. Public spending has always been treated disdainfully by the Brazilian doctrine, according to the legal character accessory assigned to the monetary cost. Nonetheless, it is the meeting point between economics and law, or is in the marrow of the problem of public shortage. Expensive Subjects to modernity, as the effectiveness of fundamental rights, pass necessarily an ethical legal system of public spending. From the ethical principles deducted from the planning, only the democratic principle guides the public spending through the approval of public spending in the complex budget process. In other words, there is an ethical distancing of economic reality in relation to state responsibilities. From the dogmatic belief of insufficiency, public spending is evaluated ethically, according to the foundations of modern constitutionalism, in search of possible of the financial reserve, certain that the ethics of public economy is a sine qua non condition for legal ethics. / O direito brasileiro passa por uma crise de efetividade comumente atribu?da ? extravag?ncia de direitos fundamentais e ? escassez p?blica. Mas as finan?as p?blicas n?o est?o dogmaticamente estruturadas para solucionar os conflitos em torno das limita??es do disp?ndio p?blico. H? condicionamentos ?ticos, como a moralidade, a proporcionalidade e a impessoalidade, contudo esses princ?pios atuam isoladamente enquanto o problema da escassez p?blica ? hol?stico. Al?m disso, o subjetivismo da discricionariedade pol?tica na defini??o do gasto p?blico, amparado que ? no indeterminado conceito de interesse p?blico, carece de orienta??o material quanto ? destina??o da verba p?blica, tornando-o vulner?vel a manipula??es ideol?gicas, do que resulta um verdadeiro processo de captura de direitos. Nem mesmo o ativismo judicial (como influxo do constitucionalismo) se mostra juridicamente adequado. A Reserva do Poss?vel, igualmente, apresenta falha ?tica elementar. Entender a forma??o da escassez p?blica ?, portanto, primordial para a compreens?o da crise de efetividade dos deveres estatais, haja vista a crescente expans?o do dever estatal de tutela, o qual n?o encontra t?cnica jur?dica de defesa dos interesses consagrados. A premissa argumentativa, ent?o, parte da possibilidade de dedu??o de modelo m?nimo ?tico da vontade de despender (interesse p?blico) segundo par?metros objetivos do sistema normativo. A despesa p?blica sempre foi tratada com desd?m pela doutrina brasileira em fun??o do car?ter legal acess?rio atribu?do ao custo monet?rio. Nada obstante, ? o ponto de encontro entre Economia e Direito, ou seja, est? na medula do problema da escassez p?blica. Assuntos caros ? modernidade, como a efetividade dos direitos fundamentais, passam necessariamente por um sistema ?tico-jur?dico do disp?ndio p?blico. Dos princ?pios ?ticos deduzidos do ordenamento, apenas o princ?pio democr?tico orienta o disp?ndio p?blico, atrav?s da aprova??o da despesa p?blica em complexo processo or?ament?rio. Ou seja, h? um distanciamento ?tico da realidade econ?mica em rela??o aos deveres estatais. A partir da cren?a de insufici?ncia dogm?tica, a despesa p?blica ? sabatinada eticamente, segundo os fundamentos do Constitucionalismo Moderno, em busca do poss?vel da reserva financeira, certo de que a ?tica da economia p?blica ? condi??o sine qua non para a ?tica jur?dica