Autonomia financeira municipal e efetivação do federalismo fiscal cooperativo no Brasil

Abstract

The Cooperative Federalism is the way the Constituent framed the 1988 Constitution in order to better achieve the aspirations of the Welfare State from the closer federal ties. Municipal participation to the Brazilian Federation, from this novel system, provides a glimpse of the desire to establish decentralization and Democracy in Brazil. Thus, Municipalities, States, Federal District and the Union shall, by means of intergovernmental cooperation, seek to fulfill the social plans recommended in constitutional and infra-constitutional norms that defend fundamental social rights. It appears that the Federalism Theory little studying its financial side of the Federalism. And, as the tax is the main source of financing of the current state, to look again at the financial side means seeking the real problems and also the solutions to the questions of the effectiveness of the countless of social rights. Therefore, in this work, is used as a research universe the aspect of fiscal federalism in its cooperative bias and, through this theoretical framework, we analyze how is the tax-federal relationship in Brazil in relation to municipalities. We seek the constitutional norms and the infra-constitutional norms understand how the practice affects the federative system of sharing tax revenue on transfers of revenue derived destined to municipal entities. Therefore, we seek the theory of cooperative fiscal federalism identified in the constitutional rules, to analyze how the current federal practice affects municipal financial autonomy and, consequently, the effectiveness of the Social State of the constitutionally internalized model in 1988. To perform research, we used the indirect method based on the literature of legal science, political and economic on the subject. In addition, we used research conducted by public organisms or institution linked to the municipalities to support the arguments now raised about municipal financial autonomy. The reseach aimed to add the study of federalism two issues of great importance and that to date are little worked in the research hitherto carried out: the cooperative fiscal federalism and municipal autonomy.