As limitações impostas pelas regras ficais ao uso de políticas de combate aos efeitos econômicos da pandemia de COVID-19 no Brasil

Abstract

Faced with all the debates that arise about the fiscal situation that the country is in, the fact that the emergence of the coronavirus pandemic in this year of 2020 has drastically affected the fiscal crisis in Brazil. Even being aware that the pandemic is not the cause of fiscal problems, it is known that it contributed to its worsening. Factors such as the speed of contagion of the disease combined with the high number of deaths, and the absence of vaccines and drugs with proven effectiveness ended up spreading an environment of fear and uncertainty in the world. Just as the need for social isolation to reduce the rate of contagion has had direct effects on economic activity worldwide. As part of the economic policies that can solve these problems, it is possible to mention the fiscal policies and rules, which serve to determine the public budget, being composed of the government's decisions on spending and taxation and they are the ones that give the economic orientation of the fiscal policy. In this perspective, the work seeks to analyze the fiscal policies in force in Brazil, with emphasis on the Fiscal Responsibility Law, Golden Rule and Ceiling of Expenses. It also seeks to identify the limitations imposed by the tax rules in force in Brazil for the use of fiscal policies to combat the economic effects of the Covid pandemic19. And to achieve the general objective of this study, the Deductive method will be used. In the specific objectives, a bibliographic review will be made together with a descriptive analysis of data from the national treasury, central bank, and the independent fiscal institution and with them it will be possible to arrive at the results proposed by the chosen study. The pandemic brought challenges to the fulfillment of each of the fiscal rules, with the need to create ways to try to get out of the crisis. Some of these paths were the creation of PEC and new laws to deal with the calamity of the pandemic. It was these mechanisms that gave hope to being able to get out of the enormous socioeconomic crisis that the country is facing with the pandemic. The adoption of PEC’s and Constitutional Amendments were necessary for the tax rules to be made more flexible in the country, so that spending on the pandemic could be tackled without circumventing these tax rules.