Direito Financeiro
Autor | Deusmar José Rodrigues |
Ocupação do Autor | Advogado (Procurador da Fazenda Nacional) e Contador |
Páginas | 41-45 |
Page 41
Abramos o tópico à epígrafe, recordando a universal divisão do Direito em público e privado. Após averiguarmos e descobrirmos qual o objeto do Direito Financeiro, estaremos aptos a inseri-lo nesse ou naquele ramo.
O qualificativo "financeiro" posposto à palavra Direito nos revela que esse ramo vai se ocupar das finanças - e não de quaisquer finanças, mas daquelas públicas. Se isso está conforme o objeto da disciplina, o Direito Financeiro ocupar-se-á das finanças públicas, mais exatamente da atividade financeira estatal. Seu caráter publicista de lá se ergue. Destarte, di-lo-emos: Direito Financeiro é ramo do Direito Público que disciplina a atividade financeira do Estado e das outras pessoas jurídicas de Direito Público.
A definição aparentemente estaria incompleta por ter feito transferência de parte de seu conteúdo, remetendo à atividade financeira estatal. Não obstante, a atividade financeira pública teve seu perfil traçado em linhas atrás, facilitando a compreensão do enunciado.
Autores nacionais, a título de exemplo Celso Ribeiro Bastos26
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e Ricardo Lobo Torres27, ensinam que os institutos jurídicos de Direito Financeiro são três: a receita, a despesa e o orçamento. Portanto, seu objeto seria esse.
A receita e a despesa públicas, em realidade, formam como que sub-ramos da disciplina. No caso brasileiro, de determinado tempo para estes dias, tem aumentado a preocupação com o crescente incremento dos gastos públicos, principalmente com o pagamento de pessoal. Essa situação fez com que o constituinte derivado alterasse dispositivos constitucionais para limitar despesas da espécie. Fato legislativo novo nessa seara atribui-se à Lei Complementar nº 101, de 4 de maio de 2000. A própria norma complementar estabelece o que nomeou "responsabilidade na gestão fiscal". Permanece a atenção quanto à despesa, inclusive com teto para certas despesas. Quanto às receitas, também houve enrijecimento, na medida em que a renúncia de receitas tributárias coloca o ente estatal fora do grupo que poderia ser agraciado com transferências voluntárias de recursos financeiros.
Por outro lado, existe toda uma disciplina legal do orçamento público. A começar pela Constituição Federal que a ele reservou parte do título VI, passando pela Lei nº 4.320/64 e pela...
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- Direito Tributário
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- Direito Financeiro
- Direito Tributário
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- Interpretação da Legislação Tributária
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- Economia Lícita e Ilícita de Tributo
- Os Tributos
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- Administração Tributária
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