O programa federativo de enfrentamento ao coronavírus (SARS-CoV 2) e a responsabilidade fiscal em tempos de pandemia da COVID-19

Abstract

The present research aims a study of the Federative Program to Combat Coronavirus (SARS-CoV 2) and the changes in the Fiscal Responsibility Law that were necessary for its implementation. Initially, premises are established regarding the Fiscal Responsibility Law. In this sense, the original context and transformations it has had over the years, general concepts and an emphasis on more critical issues involving the applicability of the Law are worked on. Afterwards, the pandemic situation generated by circulation in global level of the New Coronavirus (SARS-CoV 2), which placed Brazil in a situation of national public calamity and demanded, mainly from the Federal Government, an increase in public spending in order to deal with the new sanitary and economic scenario. However, the Brazilian legal system prohibits, essentially due to the role of the Fiscal Responsibility Law, that federative entities increase their expenses uncontrollably. It so happens that the Covid-19 pandemic proved to be such an atypical phenomenon that public spending would need, in order to save lives and maintain the wheel of the economy, to be beyond legal limits. Therefore, it is also examined how the permission for expenses beyond those allowed was granted, in particular, based on an analysis of Complementary Law No. 173/2020. In this way, the work is based on a dogmatic-legal study, focusing on the analysis of legislation and is based on a methodology of analysis and bibliographic research based on readings of books, academic monographs, scientific articles, periodicals (such as magazines and newspapers), documents on the internet, among other sources. Given this issue, it is concluded that to maintain the principle of legality governing the actions of the public administration, the Fiscal Responsibility Law needed to be modified only in strategic points, and this allowed for an arrangement of financial aid, suspension of debt payments and restructuring credit operations were possible and make possible and effective a Program to Combat Coronavirus.