National Social Welfare Fund: from theory to social practice

Abstract

The objective of the paper is to analyze the financing of the social assistance in relation to the tax adjustments made in Brazil during the period of 1990-2003. Thus, is introduce, the mark political-legal of Social Assistence is defined. In the second one, it measures the budget execution of the National Fund of Social Assistance, since its introduction in 1996, until 2003.
Key words – Social assistance. Budget execution.