Tributação e as desigualdades regionais na federação: um desafio à efetivação das políticas públicas municipais

• Ano de defesa: 2020
• Autor(a) principal: Gomes, Andressa
• Orientador(a): Duarte, Clarice Seixas
• Banca de defesa: Jardim, Eduardo Marcial Ferreira , Scapin, Andréia Cristina
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Direito Político e Econômico
• Departamento: Faculdade de Direito (FDIR)
• País: Brasil
• Palavras-chave em Português: município; federalismo fiscal; políticas públicas; efetividade
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://dspace.mackenzie.br/handle/10899/28410

The objective of this work is to analyze the Municipal public entity inserted in the federative context of Brazil according to the Federal Constitution of 1988, specifically, with regard to its financial autonomy for concreteness of public policies. Therefore, it was necessary to contextualize it in the 1988 Constitution from the perspective of Fiscal Federalism, considering mainly the fact that Brazil is a country marked by the heterogeneity of cultures, histories and socioeconomic indices and how this can serve as a basis for taxation fair and public policies that well meet the specific demands that each Municipality or region may demand. As a hypothesis to minimize regional inequalities and, concomitantly, the formulation of effective public policies in the political, economic and social aspects, we suggest as a relevant instrument the Public Consortia to be further developed and intensified in the poorest regions of the country served, including, as a means combating regional inequalities.