The evolution of budget transparency mechanisms at the federal level and the role of digital portals (2000–2025)

Abstract

This article analyzes the evolution of normative and institutional mechanisms of budget transparency at the federal level from 2000 to 2025, with emphasis on the role of digital portals in disseminating information and strengthening fiscal governance. The study adopted a qualitative, exploratory-descriptive approach, based on bibliographic and documentary research covering constitutional and infraconstitutional norms, regulatory acts of the three branches of government, and institutional information made available on official portals. The findings indicate that budget transparency was progressively consolidated through the 1988 Federal Constitution, the Fiscal Responsibility Law, Complementary Law No. 131/2009, the Access to Information Law, the Open Data Policy, and the Digital Government Law. The study also found that instruments such as the Transparency Portal, Tesouro Transparente, and Siga Brasil expanded public access to budget data, although challenges remain regarding accessibility, data standardization, system interoperability, and the understanding of technical budget language. It concludes that, although the normative framework and digital portals have strengthened active transparency and accountability, the effectiveness of social control still depends on improving the quality and intelligibility of the information made available.