The article elaborates on a fiscal legacy created by several measures adopted in Brazil from 2020 to 2022, which have imparted significant financial obligations to the current government. It references the writer's previous article and a more detailed analysis published in the Fiscal Policy Observatory of FGV IBRE, where the impacts of both favorable and unfavorable measures were estimated, including the pension reform and certain fiscal relaxations that increased the financial burden on public finances.

The author estimates that the net balance of measures introduced between 2019 and 2022 will lead to a deficit of approximately R$ 201 billion from 2023 to 2026. Some critics of the author's figures argue that they consider the impact of congressional decisions rather than executive ones, particularly with actions like the expansion of Fundeb and the flexibility of the BPC. Nonetheless, the article emphasizes that irrespective of the origin of these measures, they have contributed to the fiscal challenges confronting the current administration.

In conclusion, the article highlights the ongoing debate around Brazil's fiscal policies and the implications of the previous government's decisions on current governance. It showcases the complex nature of fiscal management where legislative actions have long-lasting impacts, raising concerns about the sustainable financial future of the country as the new administration seeks to address these inherited burdens.