Controle judicial do poder reformador fiscal: os princípios fundamentais do financiamento dos direitos sociais na CF/1988

Abstract

The reform promoted by EC No. 95/2016, which established the New Fiscal Regime, establishing maximum limits for the federal government's current expenses and a new way of calculating minimum expenditure on health and education, began an intense debate about the adequate financing of social rights. The discussions arising from the changes promoted by the aforementioned amendment in the costing of social expenses, deepened by the successive normative changes that culminated in EC nº 126/2022 and LC nº 200/2023, norms establishing the New Fiscal Framework, recently adjusted through EC nº 135/2024 and LC nº 211/2024, highlighted the need to define fundamental principles of financing of social rights that allow the Judiciary to verify the compatibility with the text of CF/1988 of legislative changes that directly or indirectly affect the management of social spending in Brazil. This is the objective of this thesis. In this sense, the work begins by analyzing the concept of balance in public accounts, in particular the different conceptions regarding the management of budget deficits. The content of fundamental social rights in CF/1988 is then discussed, in order to demonstrate the constitutional imposition of their adequate financing even in scenarios of greater fiscal restrictions. In addition, the main aspects of judicial control of financial regulations are highlighted, in particular the role played by the Federal Supreme Court. Finally, we move on to defining the fundamental principles for validating the exercise of fiscal reform power, proving its effectiveness as a mechanism for controlling constitutionality by the Judiciary. This is expected to contribute to the construction of a public accounts management model in which the search for fiscal balance observes adequate financing of social rights, guaranteeing the implementation, at the installment plan, of the principle of human dignity, a fundamental normative pillar of the 1988 Federal Constitution.