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This article aims to discuss the virtues and frailties of the Independent Fiscal Institution (IFI) of Brazil, an agency created by Resolution No. 42/2016 of the Federal Senate for preparing reports and estimates on fiscal and macroeconomic variables and scenarios, in order to assist parliamentary decisions in the field of public finances with technical and impartial analysis. From a methodological point of view, this work applies a qualitative approach of comparative nature, situating the Brazilian IFI in regard to foreign experience and international best practices as laid out in primary (legislation) and secondary sources (international handbooks and academic studies). Special attention is paid to the case of the United States Congressional Budget Office (CBO). In addition, due to the incipience both of the national IFI and the research on the subject itself, especially in Brazil, this article is markedly exploratory. Thus, the main findings of this work correspond to its bibliographic systematization, discussion and questions on Brazil’s IFI limits and possibilities. In the end, this article concludes that the Brazilian IFI carries evident virtues, such as technical excellence and managerial skills of its leaders. It notes, however, that such Institution may face long-term difficulties due to the legal fragility of its status under the Constitution and the Fiscal Responsibility Law.

A INSTITUIÇÃO FISCAL INDEPENDENTE DO BRASIL EM PERSPECTIVA COMPARADA: EM BUSCA DE VIRTUDES E FRAGILIDADES