Navegando por Assunto "Federalismo fiscal"

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O ICMS Verde como instrumento de equidade intraestadual no Pará
(Centro Universitário do Estado do Pará, 2018) Nóbrega, Bernardo Mendonça; Tupiassu, Lise Vieira da Costa; Gros-Désormeaux, Jean-Raphaël; Fonseca, Luciana Costa da; Scaff, Luma Cavaleiro de Macêdo
This research has as its main objective to analyze if the public policy of the Green ICMS, an instrument intergovernmental transfer of part of the ICMS revenue to the Municipalities based on the fulfillment of environmental criteria, in the State of Pará is an instrument that promotes intrafederative equity. Based on the analysis of the existence of intrafederative inequality in the State of Pará, equity criteria were identified through studies of Liam Murphy, Thomas Nagel, John Rawls's theory of justice, and environmental. Through the PER model the equity criteria were analyzed in conjunction with the conditioners of the Green ICMS and revealed a focus on the municipal response element as the main driver of this equalization. The municipal response, however, is limited by territorial interference by the other government spheres, affecting the Municipalities' capacity to fulfill part of the Green ICMS criteria. In this context, the element of Environmental Management, due to its wide scope, and its role in meeting the other criteria, was considered the more appropriate factor for the Municipalities. However, it is the factor considered less important by the Green ICMS and analyzed data indicated a low exercise of Environmental Management among the Municipalities studied.
O pacto federativo fiscal brasileiro e a PEC nº 10/2019: uma análise sobre o fortalecimento da autonomia político-financeira municipal
(Centro Universitário do Estado do Pará, 2019-06-14) Silva, Carolina Lanhellas Mangas da; Pamplona, Karla Marques; Mendes Filho, Sérgio Fiuza de Mello
The present work aims to analyze the PEC 10/2019 of the Federal Senate in the current context of the Brazilian fiscal federal pact, with a view to its collaboration in strengthening the political-financial autonomy of Brazilian municipalities. Thus, in the first chapter, the autonomy of the municipalities was considered, considering the Federative Fiscal State and the characteristics of the current fiscal federative pact. Then, in the second chapter, the dependence of municipalities on compulsory transfers and constant delays in the transfer of these revenues was presented, according to the current Brazilian fiscal federal pact. Finally, PEC 10/2019 was analyzed on the proposal to authorize the Union to carry out confiscations of the State Participation Fund and the Federal District to pass them on to the municipalities, in the absence of transfer of the share party that is entitled to such in relation to ICMS and IPVA. This analysis has the purpose of verifying to what extent such an alteration can contribute to the strengthening of municipal autonomy.
O pacto federativo fiscal e os efeitos dos incentivos fiscais federais e estaduais na receita transferida dos municípios e na sua autonomia municipal
(Centro Universitário do Estado do Pará, 2019-06-24) Morgado, Lorena Barroso; Pamplona, Karla Marques; http://lattes.cnpq.br/5228348047968891; Silveira, Alexandre Coutinho da; http://lattes.cnpq.br/7902423151331560
The current work presents the Fiscal Federalism approved by the Federal Constitution of 1988, where it alludes to the political and financial autonomy that were protected to the federal entities, especially to the Municipalities, members of the Brazilian Federation that, despite having constitutional attributions, are still highly dependents to the Union and States in political and financial manners. The objective of this research is to raise the discussion about municipal autonomy and the degree of vulnerability of these entities in relation to the capacity to fulfill their local public needs, as well as to demonstrate the current composition of all revenues of municipal entities. Next, an analysis of the primary intergovernmental transfers to the municipalities, revenues received from other federal entities aiming at fiscal equalization, is discussed as opposed to the consequences that the tax exemption of the Central Government and the State-members may affect the transferred revenue and, therefore, municipal autonomy. Thus, the question is whether the federal and state tax exemptions of taxes subject to be shared with municipalities, considering that the Union and states would not bear with these expenses, and reduce compulsory transfers to the municipalities, would violate the principles of fiscal federalism and political isonomy, while clarifying which entity should be responsible for this funds reduction, considering the current Brazilian Federative State. Finally, a critical analysis of the jurisprudential understandings signed by the Federal Supreme Court on the matter is presented. In this way, it becomes necessary to impose limits on both the union’s and the states’ rights, bearing in mind the concretization of a cooperative and harmonious federative system, so that tax incentives take precedence only over the corresponding parcel to the federative unit, wich provides the benefits.