O IMPACTO DA EMENDA COMPLEMENTAR 95/2016 NAS POLÍTICAS PÚBLICAS DE EDUCAÇÃO E DE SAÚDE
Keywords:
Emenda Constitucional nº 95/2016; Orçamento Público; Políticas Públicas; Saúde; Educação.Abstract
Promulgated on December 15, 2016, Constitutional Amendment No. 95 establishing a New Tax Regime within the framework of the Union's fiscal and Social Security budgets. EC No. 95/2016 to the Constitution adds nine articles to the Transitional Constitutional Provisions Act (ADCT), Articles 106 to 114. This New Tax Regime begins in 2017 and sets, for the next twenty financial years, individual limits on primary expenditures in various areas of government. Due to its great social impact and repercussion, this proposal aims to analyze the impact of Constitutional Amendment 95/2016 on public health and education policies, taking into account the lag in updating applied to spending limits on public health services actions. and maintenance and development of education. It is necessary to determine the profile of public expenditures and we will review the pertinent legislation for the construction of the public budget with regard to funds for health and education at the federal level, addressing the multiannual plan (PPA), the budget guidelines law (LDO). and the annual budget law (LOA). Aiming to collaborate socially, the research evaluates and exposes - from the deductive method - the suffered and future impacts, related to CE 95/2016, through the analysis of the legal history of public health and education budget formation, analyzing the effectiveness of the budget limit updating metric for these areas and what are the projections for future fiscal years covered by said constitutional amendment.