Municipal autonomy and the Fiscal Federalism Brazilian

Abstract

This article aims to analyze the situation of the municipality before the Brazilian Federative Pact, with respect to their financial autonomy. To this end, it examines your environment as federal member with respect to their autonomy, effectively demonstrating that the municipality only shall enjoy full form when you reach your financial independence. There is, through budget analysis of the municipality that the genesis of his economic deficit is the constitutional division of powers for the tax institution whose collection is economically insufficient (Art 145 II and III, Art. 149-A, Art. . 156 Federal Constitution), causing depend on intergovernmental transfers, notably the Participation Fund of Municipalities. This system does not strengthen cooperative federalism, as it makes it vulnerable Municipality as to the tax policies of other federal members.