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    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.