Gestão social das finanças públicas: diretrizes para construção de orçamento participativo a partir da instalação de empreendimentos eólicos no município de Pindaí

Abstract

The research stems from the issue of the absence of participatory budget models in the municipality of Pindaí, Bahia, which, despite the new source of revenue from the taxation of wind power enterprises, limits social participation and the citizen’s right to act as an active subject in public life, thereby impacting human dignity. Set against a backdrop of deep social inequalities, the study addresses the gap in effective civil society participation in the planning and execution of public resources and identifies, in the introduction of new tax sources, an opportunity to propose initiatives that encourage social engagement, considering the public budget as a structuring element for the formulation of public policies. Based on the consolidation of Participatory Budgeting as an alternative to strengthen transparency and democratize public management, the objective is to propose guidelines to enable its implementation regarding resources from wind power taxation, grounded in the principles of social management. Methodologically, the research prioritized the collection and analysis of materials and documents, such as results from studies on participation in Pindaí, minutes from public hearings, municipal budget laws, and revenue reports, as well as the examination of concepts of budgeting (Wampler, 2008; Sintomer, Herzberg, Röcke, 2012; Mello, 2018; Abreu, Câmara, 2015), participation (Gohn, 2019; Oliveira, 2001), and social management (Araújo, 2014; Cançado, 2014), aiming to establish connections with the political, economic, sociocultural, and geographical dimensions of the municipality. The results indicate that the guidelines for implementing Participatory Budgeting should take into account the context of inequalities, overcome the absence of social participation, and use the resources generated from wind energy as an instrument for reducing these inequalities.