Resumo:
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.
