Dilma Rousseff, the beleaguered president of Brazil, has been confronting an effort to remove her from office, accused of violating fiscal laws by using funds from state banks to cover budget shortfalls.

Her opponents claim this strategy eroded confidence among investors, raising the government’s borrowing costs and disregarding measures designed to prevent a return of high inflation.

The president’s supporters contend that Ms. Rousseff was seeking to maintain popular antipoverty projects, and that impeachment over the issue is politically motivated because Ms. Rousseff’s predecessors carried out similar policies.

Here is a guide to the complicated process for impeaching and removing a president from office:

