O pacto federativo na constituição federal de 1988: análise da competência tributária e da repartição das receitas tributárias

• Autor(a) principal: Mota, Marina Giacomelli
• Data de Publicação: 2015
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/23868
• topic: federalismo; entes federativos; competência tributária; distribuição de renda; autonomia financeira; federalism; federalism entities; tax jurisdiction; income distribution; financial autonomy; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

This is an analysis of the Federal Pact, from the aspect of the tax issue, which involves taxing power of each federal entity and, therefore, revenue distribution between them. Since the moment that Brazil has established itself as a federalist country, thus, adopted a decentralized mode of political power and administrative organization, it is up to federal entities, by means of a coordination relationship and cooperation pursue national development and the enforcement of the fundamental rights of citizens by ensuring the integrity of the Social and Democratic State of Law. Since the tax collection is the main source of income of the Union, states, Federal District and municipalities, is from the fiscal federalism, that public policies are thought. Thus, in the first chapter, is made a historical presentation of federalism in the Brazilian State and its relationship with each moment lived by the country. In the second chapter, is discussed the taxing power constitutionally attributed to federal entities. Continuing, the third chapter dealt with the distribution arising from the tax collection revenue. And at the last chapter, is related the issue of allocation of tax powers to with division of revenues.