This paper contributes in three ways for the public finance analysis: (i) establish a practical methodology for the public finance analysis in order to indicate possible gains in allocation, efficiency and effectiveness of public policies, (ii) propose a method for public sector accounts consolidation to analyze which areas the public sector allocate its resources, (iii) conducting a general assessment of the allocative role of the Brazilian public sector through international comparisons. This work aims to indicate ways to improve the analysis and the public spending quality. The objective is to ensure that public finance perform its role as a key agent to finance the economic development.
public finance; development; international comparative
