Consórcio público como instrumento para melhoria das contas municipais: um estudo envolvendo o contexto alagoano a partir da dependência financeira municipal em relação às transferências intergovernamentais

Abstract

Municipal financial autonomy is the basis of all other autonomies. The Federal Constitution of 1988 formally elevated the municipality to the level of a federative entity on an equal footing with the Member States and the Union. However, part of the Brazilian doctrine disputes whether in fact there was the end of the hierarchy between the units of the federation. The lack of own resources, together with the financial dependence on intergovernamental transfers for the fulfillment of constitutional obligations, opens the discussion on Brazilian fiscal federalism and the role of municipalities in this model. Delimiting this dissertation to the Alagoas context, we seek to study the financial dependence of Alagoas municipalities in relation to intergovernmental transfers, presenting the intermunicipal public con sortium as na instrument of cooperation that can help municipalities to overcome the chronic subordination to these resources, more precisely the consortium management in the fiscal/tax area. Through a historical-legal study of federal and state constitutional norms, as well as infra-constitutional norms, including municipal autonomy, the socioeconomic reality of Alagoas and the influence that this has on local finances, as well as the difficulties encountered by administrations in increasing their revenues, at the end of the work, the creation of public consortia that operate in municipal tax management/administration is proposed. To carry out the research, a methodology based on the legal, financial and economic literature on the subject was used. Furthermore, research was carried out by official bodies – federal and state – or linked to municipalities, to support the theses raised correctly on the subject. The work aims to add to the context of Alagoas a study on the financial reality of the state's municipalities and the consortium management.