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This paper presents a framework for the development of Participatory Budgeting assessment models that make it possible to verify whether this new budgeting practice accomplishes the goals of its designers, and whether it is a better alternative to the budgeting tools set forth in the 1988 Brazilian Constitution. PB is often praised in speeches, yet there is insufficient evidence to demonstrate its ability to achieve the desired results. The framework proposed was based on four attributes considered fundamental by its designers: "radicalization of democracy", creation of a new citizenship, improvement of public spending and promotion of local development. These four attributes were analyzed using three different theoretical perspectives: Marxist analysis of the State and Democracy, based on Poulantzas and Macpherson; Institutional analysis, based on Hodgson; and Amartya Sens theses. At the end, the paper presents a minimum number of issues that must be included in assessment proposals of actual cases.

Referenciais teóricos para desenvolver instrumentos de avaliação do Orçamento Participativo