Capacidade financeira e fiscal dos municípios alagoanos: a relação entre a arrecadação tributária e a dependência do FPM

Abstract

The discussion of this work is carried out around an analysis from the perspective of law combined with economics in relation to the financial aspects that involve the municipal administration of Alagoas in constitutional federalism. The difficulty in equalizing resources for all federated entities is evident for all those who make up the federative pact, but even more so in relation to smaller contexts, especially municipalities. In this sense, the work seeks – through scientific methods of bibliographical review and analysis of quantitative research data, obtaneid by the Accounting and Tax Information System and the Brazilian Institute of Geography and Statistics – verify the application of constitucional federalism, especially in the local aspect, and what Factors can positively an negatively influence this approach, whether in relation to the role of the manager or even then operationalization of municipal tax collection, in addition to demonstrating the importance of the Municipal Participation Fund (FPM) in the totality of these resources. Furthermore, it involves a discussion about the real application of resources in fundamental rights for the local population, through an analysis based on the Federal Constitution of 1988. Finally, the work is concentrated on verifying data to observe the relationship between taxes, the FPM, population growth and the economic perfomance of municipalities in Alagoas.