Acesso à Informação, Controle Social das Finanças Públicas e Democracia: Análise dos Portais da Transparência dos Estados Brasileiros Antes e Após o Advento da Lei nº 12.527/2011

Abstract

The present work aims to analyze the Transparency Websites in Brazilian states and in Federal District in order to verify if these can be considered important instruments of social control of public finances and if these can achieve the standards set by the fiscal responsibility law and the Law nº 12.527/2011, which regulates the access to information. From the beginning of this century, the Government began to adopt a new system for the management of public resources, whose pillars are DPU Nº 48 – Nov-Dez/2012 – ASSUNTO ESPECIAL – DOUTRINA ......................................................................................................... 29 planning, social control and transparency of administrative activities. The principle of transparency, which imposes a duty to present all public data and demands accountability in a clear, objective and understandable form to citizens, became more important. The Government needs to provide in electronic media all data relating to public revenue and expenditure. Thus, the states and the Federal District created the Transparency Websites. There, the Government presents public data and information relating to financial activity of each state, allowing the citizen analysis, participation and control. The paper aims to analyze all the Transparency Websites by applying a questionnaire to verify if the state achieve the standards set by the legislation and if it can provide participation and interaction of citizens, increasing the forms to exercise democracy. The Government needs to modernize its internal structure and follow the social demands. Besides, the citizens need to understand their role in a democratic society, because only thus it will be possible to discuss, to mobilize, to demand changes and to transform the reality.