Análise da Lei de Responsabilidade Fiscal enquanto ponto de intersecção entre o Plano Plurianual, a Lei Orçamentária Anual e A Lei de Diretrizes Orçamentárias.

Abstract

The scope of this academic intent is to be based in the Brazilian Federal Constitution of 1988 seeking to assign to the principles of public administration the practical nature, since here the analysis of the tax law of individual responsibility will be taken as a point of union between the Multiyear Plan (PPA ), the Annual Budget Law (LOA) and the Budget Guidelines Law (LDO), taking as its starting point the observation superficially likely effectiveness of the reality of Brazilian municipalities. Paying attention, moreover, as it was spoken in principle, respect for constitutional principles of Public Administration, contained in Magna Carta of Brazil.