A importância do princípio da sustentabilidade da dívida pública na recuperação fiscal do Estado do Rio de Janeiro

Abstract

The present work analyzes the general panorama of the principle of public debt sustainability in Brazilian law, the factual context in the history of the constitutional amendment process that resulted in the introduction of such principle expressly in positive law (Constitutional Amendment (“EC”) N. 109/2021 – article 163, line VIII, of Federal Constitution of 1988), the theoretical issues involved and their consequences within the scope of the implementation of the Fiscal Recovery Plan of the State of Rio de Janeiro (Federal Supplementary Law (“LC”) 159/2017 and LC 178/2021). Therefore, what would be the criteria and requirements for the realization of such a principle were sought. In addition, the theoretical and philosophical contribution of intergenerational equity and budgetary balance was analyzed from the works of John Rawls to more recent doctrines (e.g. Tremmel).