O orçamento participativo como instrumento de desenvolvimento da cidade e da cidadania
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The fast process of urbanization in Brasil caused the concentration of population in the cities, mainly in the biggest ones. The City By-laws estabilish a set of rules aiming at ordering urban land utilization in favor of collective welfare. The Director Plan, however, is the instrument that gives effectiviness to that rules and is builted by the govermentand and civilians to ensure the partcipation of both in the creation, enforcement and assessment of urban policies. The Plan became a powerful ‘social interest’ tool comprising the identification of demands and previous guidelines (consensus between the society and state) to be included in such Plan and in the Multi-Annual Plan and supported by an Annual Budgetary Act ensuring their fulfillment. Wath is, however, the best kind of Multi-Annual Plan or Annual Budgetary Act to ensure the fulfillment of Director Plan purposes? The answer of this question is the focus of this study and it concludes that the best kind is the Programing Budgetary Act, Annual or Multi-Annual, builted by the goverment and civilians, via consensus, the Participative Budgetary as like as Director Plan.