Uma análise fiscal dos novos muinicípios mineiros: dependência e distorções federativas

• Ano de defesa: 2016
• Autor(a) principal: João Gualberto de Araujo Junior
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Minas Gerais; UFMG
• Palavras-chave em Português: Municípios brasileiros; Transferências intergovernamentais; Federalismo fiscal; Emancipação; Ciência política; Minas Gerais Municipios; Federalismo
• Link de acesso: http://hdl.handle.net/1843/BUBD-A8ZMKN

In the 1990s , Brazil underwent a wave of emancipation of municipalities. The major reason was a double incentive guaranteed by the 1988 Constitution : the elevation of the local government to the third level of federation entity and the largest adjustment in the history of the Fundo de Participação dos Municípios (FPM). This emancipationist phenomenon was based on the theoretical benefits of administrative and fiscal decentralization . Two decades later, what is perceived are the antithesis of those advantages have as guarantors distortions of intergovernmental transfers, major fiscal equalization tools in the federation. This assessment is based on analysis of fiscal trajectory of the last municipalities borned in the state of Minas Gerais.