EMENDAS CONSTITUCIONAIS E DESCENTRALIZAÇÃO FISCAL: EVOLUÇÃO E INTERFERÊNCIAS NA AUTONOMIA FINANCEIRA DOS MUNICÍPIOS

After the Federal Constitution of 1988, Brazilian cities were raised to the position of federal entities with legislative, political, administrative and financial autonomy. Regarding financial autonomy, much is discussed about the dependence that the cities have on intergovernmental transfers, since...

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Autores principales:	Mauro Joaquim Júnior Pacheco, Luiz Antônio Abrantes, Robson Zuccolotto, Roberto de Almeida Luquini
Formato:	article
Lenguaje:	PT
Publicado:	Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2018
Materias:	federalism constitutional amendments fiscal decentralization financial autonomy municipalities Economic growth, development, planning HD72-88
Acceso en línea:	https://doi.org/10.21527/2237-6453.2018.42.180-208 https://doaj.org/article/9fc1b53da2c544ce8ee19eb14d4702d2
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spelling	oai:doaj.org-article:9fc1b53da2c544ce8ee19eb14d4702d22021-11-11T15:16:08ZEMENDAS CONSTITUCIONAIS E DESCENTRALIZAÇÃO FISCAL: EVOLUÇÃO E INTERFERÊNCIAS NA AUTONOMIA FINANCEIRA DOS MUNICÍPIOS1678-48552237-6453https://doi.org/10.21527/2237-6453.2018.42.180-208https://doaj.org/article/9fc1b53da2c544ce8ee19eb14d4702d22018-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=75253741006https://doaj.org/toc/1678-4855https://doaj.org/toc/2237-6453After the Federal Constitution of 1988, Brazilian cities were raised to the position of federal entities with legislative, political, administrative and financial autonomy. Regarding financial autonomy, much is discussed about the dependence that the cities have on intergovernmental transfers, since their incomes are not enough to afford public spendings. The Constitution has been changed in a way that 96 (ninety-six) amendments were approved, some of them focusing on fiscal decentralization. This way, one question is raised: Did those amendments interfere on financial autonomy of the cities? The possibility that the constitutional amendments interfered in the financial autonomy of municipalities was considered, increasing accountability in public policies or interfering in the generation of local incomes. Thus, the main objective of this study was to identify a possible interference of the Constitutional Amendments on the financial autonomy of the cities. The methodology was qualitative and was carried out a descriptive, documental and bibliographic study, based on primary and secondary data, adopting legal-dogmatic methodological aspects. To analyze and process the data, the content analysis was used as a technique. It was realized that in twenty-seven years, the Federal Constitution had twenty-seven changes that can potentially impact the financial autonomy of the cities. From these, 63% had negative implications and 37% had positive implications. The results demonstrate the increased responsibility of the cities regarding public policies. In a smaller proportion, it was realized the increase in the incomes, given the creation and increase of federal taxes that are not shareable.Mauro Joaquim Júnior PachecoLuiz Antônio AbrantesRobson ZuccolottoRoberto de Almeida LuquiniUniversidade Regional do Noroeste do Estado do Rio Grande do Sularticlefederalismconstitutional amendmentsfiscal decentralizationfinancial autonomymunicipalitiesEconomic growth, development, planningHD72-88PTDesenvolvimento em Questão, Vol 16, Iss 42 (2018)
institution	DOAJ
collection	DOAJ
language	PT
topic	federalism constitutional amendments fiscal decentralization financial autonomy municipalities Economic growth, development, planning HD72-88
spellingShingle	federalism constitutional amendments fiscal decentralization financial autonomy municipalities Economic growth, development, planning HD72-88 Mauro Joaquim Júnior Pacheco Luiz Antônio Abrantes Robson Zuccolotto Roberto de Almeida Luquini EMENDAS CONSTITUCIONAIS E DESCENTRALIZAÇÃO FISCAL: EVOLUÇÃO E INTERFERÊNCIAS NA AUTONOMIA FINANCEIRA DOS MUNICÍPIOS
description	After the Federal Constitution of 1988, Brazilian cities were raised to the position of federal entities with legislative, political, administrative and financial autonomy. Regarding financial autonomy, much is discussed about the dependence that the cities have on intergovernmental transfers, since their incomes are not enough to afford public spendings. The Constitution has been changed in a way that 96 (ninety-six) amendments were approved, some of them focusing on fiscal decentralization. This way, one question is raised: Did those amendments interfere on financial autonomy of the cities? The possibility that the constitutional amendments interfered in the financial autonomy of municipalities was considered, increasing accountability in public policies or interfering in the generation of local incomes. Thus, the main objective of this study was to identify a possible interference of the Constitutional Amendments on the financial autonomy of the cities. The methodology was qualitative and was carried out a descriptive, documental and bibliographic study, based on primary and secondary data, adopting legal-dogmatic methodological aspects. To analyze and process the data, the content analysis was used as a technique. It was realized that in twenty-seven years, the Federal Constitution had twenty-seven changes that can potentially impact the financial autonomy of the cities. From these, 63% had negative implications and 37% had positive implications. The results demonstrate the increased responsibility of the cities regarding public policies. In a smaller proportion, it was realized the increase in the incomes, given the creation and increase of federal taxes that are not shareable.
format	article
author	Mauro Joaquim Júnior Pacheco Luiz Antônio Abrantes Robson Zuccolotto Roberto de Almeida Luquini
author_facet	Mauro Joaquim Júnior Pacheco Luiz Antônio Abrantes Robson Zuccolotto Roberto de Almeida Luquini
author_sort	Mauro Joaquim Júnior Pacheco
title	EMENDAS CONSTITUCIONAIS E DESCENTRALIZAÇÃO FISCAL: EVOLUÇÃO E INTERFERÊNCIAS NA AUTONOMIA FINANCEIRA DOS MUNICÍPIOS
title_short	EMENDAS CONSTITUCIONAIS E DESCENTRALIZAÇÃO FISCAL: EVOLUÇÃO E INTERFERÊNCIAS NA AUTONOMIA FINANCEIRA DOS MUNICÍPIOS
title_full	EMENDAS CONSTITUCIONAIS E DESCENTRALIZAÇÃO FISCAL: EVOLUÇÃO E INTERFERÊNCIAS NA AUTONOMIA FINANCEIRA DOS MUNICÍPIOS
title_fullStr	EMENDAS CONSTITUCIONAIS E DESCENTRALIZAÇÃO FISCAL: EVOLUÇÃO E INTERFERÊNCIAS NA AUTONOMIA FINANCEIRA DOS MUNICÍPIOS
title_full_unstemmed	EMENDAS CONSTITUCIONAIS E DESCENTRALIZAÇÃO FISCAL: EVOLUÇÃO E INTERFERÊNCIAS NA AUTONOMIA FINANCEIRA DOS MUNICÍPIOS
title_sort	emendas constitucionais e descentralização fiscal: evolução e interferências na autonomia financeira dos municípios
publisher	Universidade Regional do Noroeste do Estado do Rio Grande do Sul
publishDate	2018
url	https://doi.org/10.21527/2237-6453.2018.42.180-208 https://doaj.org/article/9fc1b53da2c544ce8ee19eb14d4702d2
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EMENDAS CONSTITUCIONAIS E DESCENTRALIZAÇÃO FISCAL: EVOLUÇÃO E INTERFERÊNCIAS NA AUTONOMIA FINANCEIRA DOS MUNICÍPIOS

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