Budgetary Legal Rule Theory
Flávio Couto Bernardes, Pedro Augusto Costa Gontijo

Faced with the theoretical shortcomings of the structural and functional models of the budgetary legal norm created until now by the doctrinators of Financial Law, the present paper intends to present a new conceptual construction for this normative species. To this end, two central theoretical bases were used, namely the theory of systems and the pragmatic theory of communication. Based on these theoretical assumptions, the weaknesses of the formal, material and sui generis theories of the budget legal norm were pointed out, in order to create a new concept based on a pragmatic communicative system: the budgetary legal rule as disjunctive-integrative communication of conditioned-linked effectiveness. Being an introductory sketch, the present theory stands before the academic community for criticism, refinement, and discussion.

Full Text: PDF     DOI: 10.15640/jlcj.v7n1a5