O federalismo fiscal cooperativo numa visão multidisciplinar pós pandemia

• Autor(a) principal: Dutra, Roberta de Amorim
• Data de Publicação: 2023
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/39411
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Federalismo; Federalismo fiscal cooperativo; Pandemia covid19; Federalism; Cooperative fiscal federalism; Covid-19 pandemic

The present study aims to demonstrate the importance and the increasingly constant need to effectively adopt the pact of cooperative federalism, brought by our Constituent Assembly, but which has been forgotten over time, mainly due to the difficulty in dealing with the number of entities that integrate it. The difficulties of integration and measures of collaboration between theses andntes, causes the increasing intervention of the Federal Union, weakening the other federated entities, with the abusive exercise of their centralizing attributions, assuming a posture in disfavor of local competences, in order to make them merely secondary entities. This way of acting contributes to the increase of regional inequalities existing in the federation and disregards the axis of federalism designed by our constituent legislator, that is, the intrinsic protection of federative interests as a whole. The multidisciplinary view of the present study occurs to the extent that it goes through the studies of political science, general theory of the State, constitutional, financial, tax and economic law. We must reintegrate the spirit of the constituent legislator with national cooperation policies, using the optimization and maximum efficiency of the state in favor of the federation, with the application of the federative principles of subsidiarity, loyalty, coordination and cooperation as inducing vehicles for the reduction of existing regional and social inequalities, the principle of cooperation being the pendulum of balance of the federative balance