Emendas constitucionais e descentralização fiscal: evolução e interferências na autonomia financeira dos municípios

Em decorrência da promulgação da Constituição Federal de 1988, os Municípios foram alçados à posição de entes federados, com autonomia legislativa, política, administrativa e financeira. No tocante à autonomia financeira, discute-se muito sobre a dependência dos Municípios em relação às transferênci...

Nível de Acesso:openAccess
Publication Date:2015
Main Author: Pacheco, Mauro Joaquim Júnior lattes
Orientador/a: Abrantes, Luiz Antônio
Format: Dissertação
Published: Universidade Federal de Viçosa
Áreas de Conhecimento:
Online Access:http://www.locus.ufv.br/handle/123456789/7582
Citação:PACHECO, Mauro Joaquim Júnior. Emendas constitucionais e descentralização fiscal: evolução e interferências na autonomia financeira dos municípios. 2015. 83f. Dissertação (Mestrado em Administração) - Universidade Federal de Viçosa, Viçosa. 2015.
Resumo inglês:As a result of the Federal Constitution of 1988 enactment, counties were launched into the status of federal entities, and, as such, achieved legislative, political, administrative, and financial autonomy. Regarding its financial autonomy, the counties' dependence on legal and voluntary intergovernmental transfers has been widely discussed, as their own revenues are insufficient to cover all the public expenses of local governments. The situation escalates because there is a significant growth in the social policies which these governments are responsible for. Since 1988, the constitutional scenario has been through considerable changes. The National Congress voted and approved 96 (ninety-six) amendments, and many of these alterations had as a main topic a fiscal decentralization. This scenario raises a question: have the approved constitutional amendments interfered in the counties' financial autonomy? Considering the hypothesis that these constitutional amendments have interfered in the financial autonomy of the counties, it resulted in a growth of the responsibility regarding public policies or in an interference of the formation of current county revenues. Thus, the main objective of this study was to identify the possible interferences originated by the constitutional amendments to the financial autonomy of the counties. To that end, this research analyzed the institutional context on which occurred the constitutional amendment proposals, identified the constitutional amendments that interfered in the counties' financial autonomy, and evaluated the effects on their autonomy. Choosing the qualitative method, it took place in a descriptive, documental, and bibliographic research backed by primary and secondary data. The study adopts the legal-dogmatic branch and the legal-descriptive and legal-interpretive methods. For the analysis and treatment of the data, the paper used the technical content analysis. It has found that in its twenty-seven year term, the Federal Constitution went through twenty seven alterations potentially capable of impacting the financial autonomy of the counties, 63% of which have had a negative impact, and the remaining 37% a positive impact. The results showed a growth in the counties' responsibility towards public policies, along with a rise of its expenditures. In a lesser extent, a growth in revenues has been observed, as the creation and increase of taxes by the Union fell on those that are not shareable.