EMENDAS CONSTITUCIONAIS E DESCENTRALIZAÇÃO FISCAL: EVOLUÇÃO E INTERFERÊNCIAS NA AUTONOMIA FINANCEIRA DOS MUNICÍPIOS

• Main Authors: Mauro Joaquim Júnior Pacheco, Luiz Antônio Abrantes, Robson Zuccolotto, Roberto de Almeida Luquini
• Format: Article
• Language: Portuguese
• Published: Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2018-01-01
• Series: Desenvolvimento em Questão
• Subjects: federalism; constitutional amendments; fiscal decentralization; financial autonomy; municipalities
• Online Access: http://www.redalyc.org/articulo.oa?id=75253741006
• ISSN: 1678-4855; 2237-6453

After the Federal Constitution of 1988, Brazilian cities were raised to the position of federal entities with legislative, political, administrative and financial autonomy. Regarding financial autonomy, much is discussed about the dependence that the cities have on intergovernmental transfers, since their incomes are not enough to afford public spendings. The Constitution has been changed in a way that 96 (ninety-six) amendments were approved, some of them focusing on fiscal decentralization. This way, one question is raised: Did those amendments interfere on financial autonomy of the cities? The possibility that the constitutional amendments interfered in the financial autonomy of municipalities was considered, increasing accountability in public policies or interfering in the generation of local incomes. Thus, the main objective of this study was to identify a possible interference of the Constitutional Amendments on the financial autonomy of the cities. The methodology was qualitative and was carried out a descriptive, documental and bibliographic study, based on primary and secondary data, adopting legal-dogmatic methodological aspects. To analyze and process the data, the content analysis was used as a technique. It was realized that in twenty-seven years, the Federal Constitution had twenty-seven changes that can potentially impact the financial autonomy of the cities. From these, 63% had negative implications and 37% had positive implications. The results demonstrate the increased responsibility of the cities regarding public policies. In a smaller proportion, it was realized the increase in the incomes, given the creation and increase of federal taxes that are not shareable.