LIMITS OF THE BRAZILIAN PUBLIC BUDGET IN THE ECONOMIC-FINANCIAL AND SOCIO-POLITICAL DIMENSIONS

The article discusses the limits of the Brazilian public budget considering the economic-financial and socio-political dimensions. This qualitative, bibliographic, and documentary research is based on literature analysis and national and international standards, guidelines, and technical documents. The economic-financial dimension emphasizes the technical analysis of the budget process. The socio-political dimension encompasses political aspects, governance, and accountability, recognizing that they are interdependent and integrative of the same allocative system, i.e., technopolitical. The development of both dimensions has advanced but still faces challenges. The study concludes that the public budget lacks a broader allocative perspective, conceived as different forms and systems of public deliberation on the creation and distribution of wealth in society, prioritizing the context and intergenerational equity.