FUNDAMENTAL SOCIAL RIGHTS, PUBLIC BUDGET AND POSSIBLE RESERVE: THE PROGRESSIVITY DUTH IN PUBLIC SPENDING

Abstract

Linking the public budget to the achievement of fundamental social rights so that there is not only a duty to promote the public authorities of the essential core, but a duty of progressivity in public spending to ensure the realization of such assets and values is the theme put to debate. Therefore, we analyze the effectiveness of social rights, the regressive nature of the Brazilian tax system, the effects of regressive spent on achieving the fundamental rights and the role of the budget in the promotion of social rights and their correlation with reservation possible.