TEORIAS SOBRE A NATUREZA JURÍDICA DO ORÇAMENTO PÚBLICO: A TRANSIÇÃO DO MODELO AUTORIZATIVO AO IMPOSITIVO NO ESTADO DEMOCRÁTICO DE DIREITO

Abstract

This article intends to elaborate on the development process of public budget studies as a means and instrument for State management. Its evolution stems from the gradual overcoming of theoretical concepts in light of the constitutionalization of public finances, whose practical consequence implies specific types of structures and the separation of powers. The historical-deductive method will be adopted in this research, based not only on national doctrine but also on foreign constitutional and financial doctrine, which underpin the study and the fulfillment of its proposed objective.