Supremo Tribunal Federal, Covid-19 e as finanças públicas: uma análise jurisprudencial com suporte da ciência de dados
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2023
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A Covid-19, com seu devastador impacto sobre a saúde e a economia, também afetou as finanças públicas. Este artigo trata sobre a jurisprudência do STF durante a pandemia em casos relativos às normas que disciplinam as finanças públicas. Com o auxílio computacional, foi realizada a coleta sistemática e exaustiva das decisões da Corte sobre: dívidas de entes subnacionais com a União, precatórios, regras orçamentárias e de responsabilidade fiscal, uso de verbas para o combate à pandemia, gastos com funcionalismo público e normas estaduais sobre emendas parlamentares. A análise qualitativa desse material trouxe como principais achados que (a) a excepcionalidade do contexto da pandemia foi fundamento para diversas decisões em matéria orçamentária; (b) muitas mudanças legislativas nessa área regulamentavam situações que já estavam sendo discutidas pelo STF e a sua atuação pode ter motivado algumas dessas mudanças; e (c) o STF tendeu a atender demandas de desoneração financeira por parte de entes subnacionais, ainda que às custas da União.
The devastating impact of Covid-19 on public health and the economy has also affected the public budget. This article analyses the decisions made during the pandemic by the Brazilian Federal Supreme Court (STF) in cases related to the public finance rules in Brazil. With the support of data science, we carried out a systematic and exhaustive collection of the STF´s decisions on the following issues: debts of local governments with the Federal government, court-ordered public debts (precatórios), budget discipline and fiscal rules, allocation of public funds to respond to the pandemic, state legislation on parliamentary amendments to the public budget. The qualitative analysis of the relevant material shows that: (a) the exceptionality of the pandemic context was the basis for several decisions on these issues; (b) many legislative changes in this area addressed issues that were already being decided by the STF and its rulings may have motivated some of these legislative changes; and (c) the STF has tended to alleviate the budgetary pressure on subnational governments, even if at the expense of the Federal government.
The devastating impact of Covid-19 on public health and the economy has also affected the public budget. This article analyses the decisions made during the pandemic by the Brazilian Federal Supreme Court (STF) in cases related to the public finance rules in Brazil. With the support of data science, we carried out a systematic and exhaustive collection of the STF´s decisions on the following issues: debts of local governments with the Federal government, court-ordered public debts (precatórios), budget discipline and fiscal rules, allocation of public funds to respond to the pandemic, state legislation on parliamentary amendments to the public budget. The qualitative analysis of the relevant material shows that: (a) the exceptionality of the pandemic context was the basis for several decisions on these issues; (b) many legislative changes in this area addressed issues that were already being decided by the STF and its rulings may have motivated some of these legislative changes; and (c) the STF has tended to alleviate the budgetary pressure on subnational governments, even if at the expense of the Federal government.
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