O principal argumento deste trabalho é que a interação entre interesses, idéias e enquadramentos discursivos (frames) permite explicar como e por que certas instituições orçamentárias brasileiras foram escolhidas, desde 1987, em vez de outras. Defendo que os interesses dos parlamentares a respeito das instituições orçamentárias é definido, em grande parte, por como essas instituições funcionam na prática. Mostro que a estratégia de execução orçamentária utilizada pelo Executivo Brasileiro no período pós-1988 é fundamental para explicar por que parlamentares da coalizão devem, em tese, defender limites ao emendamento, a organização centralizada da Comissão Mista de Orçamento e o Orçamento Autorizativo. Os parlamentares da oposição, por sua vez, devem defender emendamento ilimitado, a descentralização da comissão orçamentária e o Orçamento Impositivo. Três critical junctures foram fundamentais para definir as instituições orçamentárias brasileiras no recente período democrático: a Assembléia Constituinte de 1987-1988, o período pós-CPI de 1994-1995 e a época de 2005-2006. Ao inserir as escolhas de instituições orçamentárias na lógica do processo constituinte, entende-se por que certas instituições da ditadura militar foram mantidas (por exemplo, a Comissão Mista de Orçamento) e outras foram ressuscitadas, parcialmente, do regime democrático de 1946-1964 (por exemplo, a prerrogativa de parlamentares emendarem o orçamento). Em seguida, o trabalho aborda as escolhas pós-constituintes, avaliando como escândalos de corrupção e as critical junctures derivadas parcialmente deles ajudaram a alterar diversos aspectos do emendamento orçamentário no Brasil. Mostro também como o entrepreneur de oposição Ricardo Barros conseguiu, em 2006, ser extremamente bem-sucedido na descentralização de aspectos da Comissão Mista de Orçamento. A estabilidade do Orçamento Autorizativo no Brasil é analisado em seguida e pode ser visto como um caso complementar aos demais, pois trata de uma quase mudança institucional. Os enquadramentos discursivos utilizados pelo entrepreneur Antônio Carlos Magalhães, principal defensor do fim do Orçamento Autorizativo, revelam quais interesses legislativos estiveram presentes na decisão de manter essa instituição. / How does the interaction between interests, ideas and frames help explain institutional development? This dissertation takes the evolution of budgeting institutions in Brazil since 1987 as a case study to answer this question. I argue that congressmens interests regarding budgeting institutions is mainly defined by how these institutions actually work. I show that the presidential strategy of executing amendments explains why coalition congressmen normally defend limited amendment power, a centralized budget process and the Authoritative Budget. The inverse goes for opposition congressment. Three critical junctures were very important in the definition of budgeting institutions in the recent democratic period: the National Constituent Assembly in 1987-1988, and two short periods during the unveiling of budgeting corruption scandals in 1994-1995 and 2005-2006. I show how the centralized budget process was kept in the 1988 Constitution and was used by the coalition up to 2006, when an opposition entrepreneur was successful in decentralizing part of the process. Congressmens prerogatives for amending the budget were enlarged in the 1988 Constitution, but somewhat toned down due to the influence of corruption scandals in shaping the institutional development agenda. Finally, I tackle the problem of how institutions remain stable in processes of reproduction that are not path dependent. I do so by analyzing Brazils main budgeting institution the Authoritative Budget as a case study to consider how control of the legislative agenda by the Executive can be considered a power mechanism through which institutions are endogenously maintained. It also illuminates the limitations of entrepreneurs who almost single-handedly attempt to change institutional arrangements. In this case, the entrepreneur, Antonio Carlos Magalhães, obtained relative success but ultimately failed.

The federal fiscal year runs from October 1 to September 30, and many federal agencies rely on annual appropriations to fund activities and programs. Nonetheless, the federal government often enters a new fiscal year without a fully approved budget, which actuates the requirement for a temporary means of funding government operations. Congress and the president provide provisional resources by way of continuing resolutions which enable the operation of government programs until regular appropriations are enacted. However, continuing resolutions are restrictive by design and may have unintended effects on government spending behavior beyond the timeframe to which the resolutions apply. This study explores the relationship between the uncertainty generated by the implementation of continuing appropriations and the modification of expenditure behavior in federal agencies. After a summary of the federal budget process and a survey of the literature related to continuing resolutions, a model of agency spending is presented. The associated theory explores suppositions related to ex ante and ex post reactions of agency officials to: (1) a one-time occurrence of continuing resolutions, and (2) an environment of regularly occurring continuing resolutions. Afterward, event study methods are applied to a subset of federal monthly obligation data to reveal patterns of spending which are suggestive of: (1) a saving-dissaving approach to compensate for the restrictive nature of continuing resolutions, and (2) the presence of signaling mechanisms between higher echelons of the federal government and subordinate agencies. A second quantitative chapter builds on the idea that federal agencies engage in expense shifting in anticipation of the enactment of continuing resolutions. An agenda setting framework is used to demonstrate how agencies monitor particular sources of the federal budget process to gain insight to the likelihood of continuing appropriations being enacted. Findings show that decision-makers may be able to determine the relevancy of particular budgetary signals within the congressional budgetary scheme.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию роли Федеральной таможенный службы в пополнении доходов федерального бюджета. Предметом исследования являются экономические отношения, возникающие в процессе деятельности таможенных органов по вопросам формирования доходов бюджета. Основной целью магистерской диссертации является выявить проблемы и разработать направления совершенствования деятельности по формированию доходов федерального бюджета. В заключении обозначены рекомендации по совершенствованию деятельности таможенных органов. / Final qualifying work (master's thesis) is devoted to the study of the role of the Federal Customs Service in replenishing the revenues of the federal budget. The subject of the research is the economic relations arising in the process of the activities of customs authorities on the formation of budget revenues. The main purpose of the master's thesis is to identify problems and develop ways to improve the activities of the formation of federal budget revenues. In the conclusion of the marked recommendations for improving the activities of the customs authorities.