Os impactos jurídico-financeiros da “nova” sistemática de rateio do fundo de participação dos estados e a autonomia federativa dos estados membros: o caso de Alagoas

Abstract

In the federative model adopted in Brazil, there is a federation with three levels, the Union, the states and the municipalities, where, purposely, it does not have clearly defined frontiers to distribute competences between each of the federative levels, in order to allow a free cooperation among all its components. For this reason, it is said that Brazil has adopted a cooperative model of federalism. In this state form, it assumes the guarantee of the full autonomy of its components, characteristic inherent in any federative model. In countries with huge social gaps, economic and political differences between the central power and the other federative entities, or between entities of the same level, the financial aspect of the federation gains importance as an instrument of homogenization of the federative environment, there is even a is specifically concerned with the financial aspect of a federation, called fiscal federalism. At the brazilian context, one of the instruments that deserve greater prominence and emphasis as an instrument of reaffirmation of fiscal federalism of cooperation is the FPE, whose constitutionality of the apportionment form has been challenged over the years, which is why it deserves to be studied and analyzed under the prism of the relevance that it has for the finances of most of the brazilian states, especially the state of Alagoas.