FUNDO PÚBLICO E ORÇAMENTO PÚBLICO

REVISITANDO A ECONOMIA POLÍTICA PARA UMA DISTINÇÃO CRÍTICA E CLASSISTA

Abstract

Abstract: This article deals with the theoretical differences between the public fund and the public budget. Therefore, it was necessary to explore the contribution of Francisco de Oliveira on the subject, prioritizing the dialogue with Marxist Political Economy. Furthermore, from the methodology angle, it is worth reviewing the bibliography, highlighting part of the production on the subject. However, it does not incur in Public Finance, a discipline that deals with the financial administration of the State, although, due to its relevance, a critical dialogue is established with it, taking caution not to go beyond introductory barriers. Furthermore, the focus of the argument resides in the analysis of categories capable of reproducing the real movement of the “social being” of the public fund, as Behring (2021) warns, in order to then show their links with the public budget. It should be noted that the work presented is the product of our studies and reflections, notably in the form of interventions in courses and lectures that took place between the years 2021 and the first half of 2023. Finally, by way of conclusion, emphasis is placed on the indisputable character of the study of the public fund, with emphasis on the national particularity, in connection with the unveiling of the social policy and the management that accompanies it.