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Oramentria
PARA CONCURSOS PBLICOS
Recife PE
2016
CAPTULO 1
Aspectos Introdutrios
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alicerce para o entendimento da obra. Sabendo que sua jornada
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1.1. Estado
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sobre este a sua cidadania.
1.1.1. Finalidade
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precpua promover o bem comum para que os indivduos e a sociedade
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WILSON ARAJO 21
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22 EDITORA ARMADOR | ADMINISTRAO FINANCEIRA E ORAMENTRIA
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origens da receita pblica: o tributo.
As normas bsicas referentes ao Direito Financeiro e ao
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observaremos o seguinte ncleo: normas jurdicas de direito positivo
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sempre comear no dia 1 de janeiro e terminar no dia 31 de
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Lei n 4.320/64
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CF/88
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1.5. Competncias
1.5.1. Competncia Legislativa
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gerais? As normas gerais representam a regra do jogo oramentrio
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De quem a responsabilidade para iniciar o processo
oramentrio? A Constituio Federal/88 estabelece que compete
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Lei Oramentria Anual) ao Congresso Nacional. O artigo 165 refora
a regra:
CF/88
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III - os oramentos anuais.
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para liquidao de empenhos.
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para liquidao de empenhos.
E) 1 de janeiro a 30 de novembro.
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