The purpose of this study is to analyze the characteristics of the Brazilian budgetary process from the perspective of the emancipatory planning. For this purpose, the theories used are strategy formulation, public budget, emancipatory planning and developmentism. The methodology employed to analyze the case is of the qualitative nature for the description of the characteristics constructivist ontological and epistemological interpretativist. Data have been collected by bibliographic and documentary research, in addition to open-end interviews. Interview data have been grouped into categories for the purpose of content analysis with has been done through triangulation with bibliographic and documents. Results are presented from the analysis of the characteristics of the Brazilian budget, noting the evidences and opportunities under the emancipatory perspective. So even with the conclusion that the Brazilian public budget is not considered emancipatory, the research can identify the existence of various emancipatory characteristics, as well as various opportunities that can be developed in the Brazilian budget. This research contributes to the extant literature by providing empirical evidence of the emancipatory planning theory in the Brazilian budgetary process, being a pioneer initiative in Brazil to the study of the budget emancipation.
strategy; development; budget; emancipatory planning
