Public Budgets

The simple evidenciao is not enough, is necessary that this is directed, if adjusting to each user, allowing it real understanding of the evidenced information and the accompaniment of the performance of the public administrator. Although this classification, the Budget was before everything an inventory of the half ones as which the State and City consisted to take the handle its tasks, therefore still Cities in some rinces of this country exist that they insist on this traditionalistic vision of the Public Budget, this it is, still is seen only as an inventory of the ways used for this. MODERN BUDGET Before the end of century XIX, the State started to have a more modern vision of the Public Budgets, what faire characterized in the phases laissez, starting to intervene as corrector of distortions of the economic system and as of development program, and passed to be seen as a plan that express in money terms, for a period of times defined, the program of operations of the government and the ways of financings of this program. Giacomoni (2000, p.67) detaches that from the decade of 30 with the Keynesiana doctrine, it is that the Public Budget systematically passed to be used as instrument of tax policy of the governments, therefore is of its action that aims at to the stabilization or magnifying of the levels of economic activity. Valley to stand out that in accordance with the importance of the public sector in the general context of the economic activity private public and, that the degree of influence of the Budget can suffer variations from a country for the other. After all, the budget reflects and molds at the same time the economic activities of a nation, is not passive instrument, is much more that a simple plan of the sector of Administration. Therefore the power of abrangncia of prescriptions and expenditures of the public sector provokes specific effect in the income levels.