O pacto federativo fiscal brasileiro e a PEC nº 10/2019: uma análise sobre o fortalecimento da autonomia político-financeira municipal

Abstract

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.