Municipal autonomy and the Fiscal Federalism Brazilian

Bibliographic Details
Main Author: Nayara Giroldo, Camila
Publication Date: 2012
Other Authors: Kempfer, Marlene
Format: Article
Language: por
Source: Revista do Direito Público
Download full: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/12846
Summary: This article aims to analyze the situation of the municipality before the Brazilian Federative Pact, with respect to their financial autonomy. To this end, it examines your environment as federal member with respect to their autonomy, effectively demonstrating that the municipality only shall enjoy full form when you reach your financial independence. There is, through budget analysis of the municipality that the genesis of his economic deficit is the constitutional division of powers for the tax institution whose collection is economically insufficient (Art 145 II and III, Art. 149-A, Art. . 156 Federal Constitution), causing depend on intergovernmental transfers, notably the Participation Fund of Municipalities. This system does not strengthen cooperative federalism, as it makes it vulnerable Municipality as to the tax policies of other federal members.
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spelling Municipal autonomy and the Fiscal Federalism BrazilianAutonomia Municipal E O Federalismo Fiscal BrasileiroFederação. Federalismo fiscal. Autonomia financeira municipal. Receita municipal. Transferências intergovernamentaisThis article aims to analyze the situation of the municipality before the Brazilian Federative Pact, with respect to their financial autonomy. To this end, it examines your environment as federal member with respect to their autonomy, effectively demonstrating that the municipality only shall enjoy full form when you reach your financial independence. There is, through budget analysis of the municipality that the genesis of his economic deficit is the constitutional division of powers for the tax institution whose collection is economically insufficient (Art 145 II and III, Art. 149-A, Art. . 156 Federal Constitution), causing depend on intergovernmental transfers, notably the Participation Fund of Municipalities. This system does not strengthen cooperative federalism, as it makes it vulnerable Municipality as to the tax policies of other federal members.O presente artigo objetiva analisar a situação do Município perante o Pacto Federativo brasileiro, no que tange a sua autonomia financeira. Para tanto, examina-se o seu enquadramento como membro federativo no que tange à sua autonomia, demonstrando que efetivamente o Município só a gozará de forma plena quando alcançar sua independência financeira. Verifica-se, por meio da análise orçamentária do Município que a gênese do seu déficit econômico se encontra na repartição constitucional de competências para a instituição de tributos cuja arrecadação é economicamente insuficiente (Art. 145 II e III; Art. 149-A e Art. 156 Constituição Federal), fazendo com que dependa de transferências intergovernamentais, notadamente o Fundo de Participação dos Municípios. Este sistema não fortalece o federalismo cooperativo, à medida que torna o Município vulnerável em relação às políticas tributárias dos demais membros federativos.Universidade Estadual de Londrina2012-12-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/1284610.5433/1980-511X.2012v7n3p3Revista do Direito Público; v. 7 n. 3 (2012); 3-201980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/12846/11714Nayara Giroldo, CamilaKempfer, Marleneinfo:eu-repo/semantics/openAccess2015-11-17T18:02:50Zoai:ojs.pkp.sfu.ca:article/12846Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2015-11-17T18:02:50Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv Municipal autonomy and the Fiscal Federalism Brazilian
Autonomia Municipal E O Federalismo Fiscal Brasileiro
title Municipal autonomy and the Fiscal Federalism Brazilian
spellingShingle Municipal autonomy and the Fiscal Federalism Brazilian
Nayara Giroldo, Camila
Federação. Federalismo fiscal. Autonomia financeira municipal. Receita municipal. Transferências intergovernamentais
title_short Municipal autonomy and the Fiscal Federalism Brazilian
title_full Municipal autonomy and the Fiscal Federalism Brazilian
title_fullStr Municipal autonomy and the Fiscal Federalism Brazilian
title_full_unstemmed Municipal autonomy and the Fiscal Federalism Brazilian
title_sort Municipal autonomy and the Fiscal Federalism Brazilian
author Nayara Giroldo, Camila
author_facet Nayara Giroldo, Camila
Kempfer, Marlene
author_role author
author2 Kempfer, Marlene
author2_role author
dc.contributor.author.fl_str_mv Nayara Giroldo, Camila
Kempfer, Marlene
dc.subject.por.fl_str_mv Federação. Federalismo fiscal. Autonomia financeira municipal. Receita municipal. Transferências intergovernamentais
topic Federação. Federalismo fiscal. Autonomia financeira municipal. Receita municipal. Transferências intergovernamentais
description This article aims to analyze the situation of the municipality before the Brazilian Federative Pact, with respect to their financial autonomy. To this end, it examines your environment as federal member with respect to their autonomy, effectively demonstrating that the municipality only shall enjoy full form when you reach your financial independence. There is, through budget analysis of the municipality that the genesis of his economic deficit is the constitutional division of powers for the tax institution whose collection is economically insufficient (Art 145 II and III, Art. 149-A, Art. . 156 Federal Constitution), causing depend on intergovernmental transfers, notably the Participation Fund of Municipalities. This system does not strengthen cooperative federalism, as it makes it vulnerable Municipality as to the tax policies of other federal members.
publishDate 2012
dc.date.none.fl_str_mv 2012-12-05
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/12846
10.5433/1980-511X.2012v7n3p3
url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/12846
identifier_str_mv 10.5433/1980-511X.2012v7n3p3
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/12846/11714
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Revista do Direito Público; v. 7 n. 3 (2012); 3-20
1980-511X
reponame:Revista do Direito Público
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Revista do Direito Público
collection Revista do Direito Público
repository.name.fl_str_mv Revista do Direito Público - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv ||rdpubuel@uel.br
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