A sustentabilidade fiscal como instrumento estruturante de realização da equidade intergeracional orçamentária

Abstract

Due to the constant scenarios of fiscal imbalances experienced over the years, the construction of a sustainable fiscal state has become an objective desirable by the states. This search requires, in turn, the implementation of tax measures based on the ideals of fiscal balance and fiscal sustainability. In the Brazilian legal system, fiscal sustainability is a principle of financial law and should be interpreted as a structuring instrument for achieving budgetary intergenerational equity. This is because the consolidation of a sustainable fiscal state demands, by the state and citizens, the solidarity perception about the need to maintain social welfare for present society in order to preserve social welfare for future generations. The principle of fiscal sustainability, therefore, has intrinsic relationship with intergenerational budgetary equity. Based on these premises, the present work seeks to demonstrate how fiscal sustainability enables social justice through its instrumental relationship with intergenerational budgetary equity. For this, the work is initially dedicated to analyze the definition of the concept and the evolution of the idea of fiscal sustainability, passing through its positivation in the Brazilian legal system. Then, it seeks to demonstrate intergenerational equity as a criterion of justice to be achieved by the legal system, specifically the financial. Finally, it aims to elucidate the foundations for fiscal sustainability as an instrument for achieving intergenerational budgetary equity.