Responsibility of Governors for Economic and Financial Management
DOI:
https://doi.org/10.19135/revista.consinter.00015.17Keywords:
Constitutional law, Responsibility, Sustainability, Economic and financial management, ImpeachmentAbstract
This study investigates the legal instruments to enforce the responsibility of government officials for economic and financial management, using logical-deductive methodology, essentially in view of the Constitution of Brazil and Portugal, with bibliographical and jurisprudential research. The questions that prompted the investigation were: is the responsibility of government officials for economic and financial management a new legal-constitutional category, is it a manifestation of political responsibility or is it a kind of legal responsibility? Based on the theory of political responsibility and on the principle of sustainability, it was proved that bad management can be verified in different types of responsibility: institutional political responsibility of the Government (parliamentary) before the Parliament, with a motion of censure; political responsibility of the Government (parliamentary) or the head of the Executive (presidential) to the Parliament on account of the General Budget; political responsibility (weak instruments) with calls by ministers for clarification in Parliament; financial responsibility before the Court of Accounts; and verification by “crime of responsibility” (in Portugal it is criminal, whereas in Brazil there is a political judgment by the Senate – impeachment process).
Downloads
References
ALBUQUERQUE, Frederico de Freitas Tenório de, A auditoria operacional e seus desafios: um estudo a partir da experiência do Tribunal de Contas da União, Rio de Janeiro, Renovar, 2007.
BEZERRA, Fabio Luiz de Oliveira Bezerra, “Responsabilidade, sustentabilidade e gestão econômico-financeira”, Revista CNJ, Brasília, v. 4, n. 1, jan./jun. 2020, pp. 94-105. DOI: https://doi.org/10.54829/revistacnj.v4i1.70
BEZERRA, Fabio Luiz de Oliveira, Princípio da responsabilidade: conexões entre responsabilidade política, criminal, impeachment e improbidade administrativa, Curitiba, Juruá, 2019.
CAMPOS, Luciana Ribeiro, Direito orçamentário em busca da sustentabilidade: do planejamento à execução orçamentária, Porto Alegre, Núria Fabris, 2015.
CANOTILHO, J. J. Gomes, MOREIRA, Vital, Constituição da República Portuguesa anotada, v. II, 4. ed., Coimbra, Coimbra Editora, 2010.
CANOTILHO, J. J. Gomes, MOREIRA, Vital, Constituição da República Portuguesa anotada, v. 1, 4. ed., Coimbra, Coimbra Editora, 2007.
CANOTILHO, J. J. Gomes, Direito constitucional e teoria da constituição, 3. ed., Coimbra, Almedina, 2003.
CARRÉ DE MALBERG, R., Contribution à la théorie générale de l’État, v. I, Paris, Recueil Sirey, 1920.
CONSTANT, Benjamin, De la responsabilité des ministres, Paris, H. Nicolle, 1815.
DUSSART, Vincent, “La réforme du Règlement financier communautaire: un exemple de la modernisation du droit budgétaire”, Revue Finançaise de Finances Publiques, n. 79, set. 2002, pp. 141-163.
HÄBERLE, Peter, “Nachhalttigkeit und Gemeineuropäishes Verfassungsrecht”, in KAHL, Wolfang, Org., Nachhalttigkeit als Verbundbegriff, Tübingen, Mohr Siebeck, 2008.
HAURIOU, Maurice, Précis Élémentaire de Droit Constitutionnel, Paris, Recueil Sirey, 1930.
ISLÂNDIA, Parlamento (Althing), Report of the Special Investigation Commission (SIC), 12 de abril de 2011, Disponível em: <http://sic.althingi.is>, Acesso em 19 de abr. 2021.
ISLÂNDIA, Parlamento (Althing), Description based on the provisions of the Act on a Court of Impeachment n. 3/1963, Disponível em: < https://www.althingi.is/english/investigation-committees-and-related-matters/description-based-on-the-provisions-of-the-act-on-a-court-of-impeachment-no.-31963/ >, Acesso em 19 de abr. 2021.
KAHL, Wolfgang, Org., Nachhaltigkeit als Verbundbegriff, Tübingen, Mohr Siebeck, 2008.
LOUREIRO, João Carlos, “Autonomia do Direito, futuro e responsabilidade intergeracional: Para urna Teoria do Fernrecht e da Fernverfassung em Diálogo com Castanheira Neves”, Boletim da Faculdade de Direito – BFD, Universidade de Coimbra, v. 86, 2010, pp. 15-47.
MAGALHÃES, Lídio de, “Algumas reflexões sobre o regime de responsabilidade financeira na Lei n. 98/97, de 26/8”, Scientia Ivridica, tomo LV, n. 307, Braga, jul./set. 2006, pp. 433-442.
MARTINS, Guilherme Waldemar d’Oliveira, “A responsabilidade financeira: evoluções recentes”, Justiça Administrativa, n. 88, jul./ago. 2011, pp. 52-56.
MODONA, Guido Neppi, “l difficile confine tra responsabilità politica individuale e responsabilità penale”, Questione Giustizia, Milano, n. 1, 1994, pp. 1-16.
OCDE, Islande: 1997-1998: Déréglementation du secteur financier et autres politiques structurelles, Série Études économiques de l’OCDE, Paris, 1998.
RESCIGNO, Giuseppe Ugo, Corso di diritto pubblico, 4. ed., Bologna, Zanichelli, 1994.
RESCIGNO, Giuseppe Ugo, La responsabilità politica, Milano, Giuffrè, 1967.
RUEDA, Frédérique, “La responsabilité budgétaire après da LOLF”, in Constitution et Responsabilité. Des responsabilités constitutionnelles aux bases constitutionnelles des droits de la responsabilité, Actes du Colloque de Toulouse, Paris, 2007, pp. 115-128.
SÉGUR, Philippe, “Qu’ est-ce que la responsabilité politique?”, Revue du Droit Public et de la Science Politique en France et à l’ étranger, n. 6, 1999, pp. 1599-1623.
SOUSA, Alfredo José de, “Crimes de responsabilidade (violação de normas de execução orçamentária)”, Themis, Lisboa, a. III, n. 5, 2002, pp. 113-137.
STEWART, J. D. “The role of information in public accountability”, in HOPWOOD, Anthony, TOMKINS, Cyril, Org., Issues in public sector accounting, Oxford, Philip Allan, 1984.
URBANO, Maria Benedita, Representação política e Parlamento: contributo para uma teoria político-constitucional dos principais mecanismos de protecção do mandato parlamentar, Coimbra, Almedina, 2009.
URBANO, Maria Benedita, “Responsabilidade política e responsabilidade jurídica: baralhar para governar”, Boletim da Ordem dos Advogados, n. 27, jul./ago. 2003, pp. 38-43.
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
For universalization and free sharing of knowledge, CONSINTER Journal is indexed under the Creative Commons 4.0 License
Attribution – Non-Commercial Use – Sharing by the same 4.0 Brazil license.
It’s allowed:
– Copy, distribute, display and execute the work
– Create derivative works
Under the following conditions:
ATTRIBUTION
You must give credit to the original author, as specified by the author or licensor.
NON-COMMERCIAL USE
You may not use this work for commercial purposes.
SHARING BY THE SAME LICENSE
If you change, transform, or create another work based on it, you may only distribute the resulting work under a license identical to this one.
For each new use or distribution, you must make clear to others the license terms for this work.
Legal License (full license): https://creativecommons.org/licenses/by-nc-sa/4.0/deed.pt_BR
