O federalismo fiscal brasileiro e a autonomia do município

Abstract

This present work intends to consider the situation of the Municipality before the Brazilian Federative Agreement, as regards to its financial autonomy. Thus, it examines the framing of municipalities as a federative member, analyzing its political, administrative, legislative autonomy and, mainly, tax and financial autonomy. It can be seen that, through the Municipality’s budgetary assessment, its economic deficit is due to the methodology of constitutional allocation of tax and budgetary competencies, resulting in the municipal entity being depend on intergovernmental transfers, mainly from the Municipal Participation Fund, making the Municipality vulnerable to the tax and budgetary policies of other federal entities.