Behind the Scenes of Brazil’s Fiscal Responsibility Law: discussions, stakeholders’ interests, key debates, and foundational documents

Objective: This article aims to investigate the behind-the-scenes aspects of the deliberative process that resulted in the approval of the Fiscal Responsibility Law (FRL), analyzing national and international influences, the pronouncements of the actors involved, and the divergences that marked its formulation.Method: This study adopts a qualitative and exploratory approach, based on content analysis and bibliometric analysis of 967 articles on the FRL. Additionally, 27 meeting minutes from the Special Committee, 28 technical works and studies, and 19 national and international newspaper clippings were examined, with the support of NVivo software for categorizing and processing data.Results: Evidence indicates that the FRL was influenced by international experiences, especially New Zealand’s Fiscal Responsibility Act and IMF recommendations. The discussions focused on personnel expenses, credit operations, and outstanding payables, revealing tensions between the rigidity advocated by oversight bodies and the flexibility requested by states and municipalities.Contributions: This study shows that the FRL results from political negotiations, diverse interests, and international pressures, consolidating principles of planning, transparency, and accountability. The analysis reinforces its understanding as a landmark of public governance in Brazil and supports future reforms and research on fiscal responsibility.