Os efeitos da (des)vinculação dos recursos da União e a flexibilidade orçamentária

This study aimed at investigating the effects of unbinding resources on the allocation of federal resources, as well as on budget flexibility. The deductive methodology was selected, relying on document and bibliographic research. The results revealed the existence of excessive budged rigidity, which forces the incoming federal governments to develop tools that allow the discretionary use of resources, such as the Unbinding of Federal Resources - UFR. Changes in the budget law are required to increase the federal government's capacity to meet the society's needs (not only the bound ones)