Análise da viabilidade de aplicação das incorporações propostas pela PEC 188/2019 aos municípios paranaenses

Abstract

The creation of municipalities in Brazil was driven by the categorization in the status of federative entity, by the Federal Constitution of 1988 and was configured in a process that resulted in the creation of 1,447 new entities. In 2022, the number of municipalities in Brazil is 35% higher than in 1988, with the creation of several small municipalities, maximizing the importance of intergovernmental transfers, in particular the Municipalities Participation Fund. The municipalist expansion was due to factors such as the need for the population to be closer to the municipal headquarters, which allows for a greater degree of participation in public decisions. There is also the question of the search for electoral power and for more public resources. Currently, Brazil has 5,570 municipalities, many of which do not manage to collect relevant amounts through their own taxes, determined by the Constitution. In this context, the Proposal for Constitutional Amendment 188/2019, known as the PEC of the Federative Pact, suggests the incorporation of municipalities with own revenue of less than 10% of their current net revenue and population of up to five thousand inhabitants, called in this study of municipalities to be incorporated, the other borderline and financially sustainable. This dissertation, through documentary and bibliographical research, of a qualitative and quantitative nature, aims to verify the potential impact of the application of this mechanism in the State of Paraná, where 100 of its 399 municipalities can be incorporated. To achieve this objective, the study will identify the municipalities subject to be incorporated, after which the indicators (fiscal, social, payment capacity, educational and environmental) and estimates (weighted indicators) of these post-incorporation data will be presented. Once this presentation is concluded, the data has been consolidated in order to determine, for each of the incorporating municipalities, the feasibility or non-feasibility of the proposed incorporation in PEC 188/2019, with considerations about its impacts. The study concluded that there are, in Paraná, 65 municipalities with the potential to be incorporators, of which only 10 this proposal should bring more advantages than disadvantages, considering the indicators used, demonstrating that the application of this mechanism of the PEC, if enacted, must find relevant difficulties of different orders. It is worth mentioning that these incorporations are scheduled for 2025 and, until then, some municipalities that are currently being incorporated may change this situation and, thus, maintain their current status.