Revista Fórum de Direito Financeiro e Econômico - RFDFE (ISSN: 2238-8508)

Description

Revista Fórum de Direito Financeiro e Econômico - RFDFE/ Fórum's Public Finance and Economic Law Journal The initiative from professors and Editora Fórum in introducing this Public Finance and Economic Law Journal to the market aims to fill the existing gap in studies pertaining to these two areas of Law. Brazil has Federal, State and Municipal Courts of Auditors, as well as Rio de Janeiro and São Paulo's Court of Auditors. These and other bodies responsible for internal oversight are structures of power that directly use the knowledge herein published in Public Finance Law. The Constitution establishes that any physical or legal person, public or private, that raises, collects, keeps, manages or administers public money, goods or resources or through which the public entity answers, or that in their name assumes undertakings of a pecuniary nature, have an obligation to submit accounting records to these bodies. Oversight on use of these resources shall be carried out under the accounting, financial, budgeting, operational and patrimonial aspects of each federated entity and the public administration's direct and indirect entities in regards to legality, legitimacy, economicity, application of subsidies and the waiver of revenue. In other words, the breadth of the activity is enormous – administrative and jurisdictional – and the extension of what is discussed in public finance has the capability of encompassing practically the entirety of the universe of agents that in some form use public resources in their activities. The same occurs in Economic Law which is, simultaneously, an area of study as well as a method through which one studies the relation between Law and Economics, being of fundamental importance in the analysis of economic policy. Economic Law involves a reflection on legal, fiscal, financial and administrative instruments that are necessary or at the disposal of the State to coordinate and drive the process of development. In this Journal, various topics relating to Economic Law will be addressed, such as competition and antitrust, planning, public services, mineral and petroleum resources, currency, financial system, international commerce, breadth of lex mercatoria, land use and urban reform, social function of property, analysis of the constitutional economic order, economic development and many others. Therefore, this journal is a useful and powerful instrument for presenting and encouraging the debate on legal theory and tendencies that involve Public Finance and Economic Law.