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Brazil: Moving the budget focus from the short to the medium term

Author

Listed:
  • Helio Tollini

    (Chamber of Deputies, Brazil)

Abstract

This article presents a brief overview of the fiscal rules framework in Brazil. It introduces the concept and stages of implementing a medium-term expenditure framework (MTEF) and suggests ways to refine Brazil’s incipient medium-term fiscal framework. It then proposes to bring the Brazilian budget process more in line with the best international fiscal planning practices, with the adoption of an MTEF, in order to incorporate the medium-term perspective into the allocation of public resources. By way of conclusion, it describes the benefits of having an MTEF directing public sector accounts.

Suggested Citation

  • Helio Tollini, 2021. "Brazil: Moving the budget focus from the short to the medium term," OECD Journal on Budgeting, OECD Publishing, vol. 21(2).
    • Handle: RePEc:oec:govkaa:e2a61aaa
    DOI: 10.1787/e2a61aaa-en
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    More about this item

    Keywords

    budget; medium-term expenditure framework; fiscal rules; public sector;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt
    • E61 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Policy Objectives; Policy Designs and Consistency; Policy Coordination

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