Brief notes on the legal and constitutional evolution of the public budget in Brazil and Portugal

Abstract

This paper presents brief notes on the legal-constitutional evolution of public budget in Brazilian and Portuguese Public Financial Law, comparing constitutional texts and relevant legislative instruments. The study aims to demonstrate the historical evolution of the budget in Brazil and Portugal, as well as the role of the Executive and Legislative Branches in this essential political-legal function: the drafting and approval of the budget. With respect to Brazilian law, the analysis compares key characteristics of the budget across constitutional history, from the colonial period to the Empire (1824 Constitution), the Old Republic (1891 Constitution), the Vargas era (1934 and 1937 Constitutions), the redemocratisation period (1946 Constitution), the military regime (1967/1969 Constitution), and finally the current Citizen Constitution of 1988. Regarding Portuguese law, the article examines the evolution of the public budget within Portugal's legal system, including its constitutional recognition and the provisions set forth in the Budgetary Framework Law.