Federalismo e guerra fiscal: uma análise dos fundamentos brasileiros

Abstract

This article deals with the Federative Pact considering the approach of the arrangement described by the topics of fiscal federalism and fiscal war. The objectives of the work were i) to discuss Brazilian Federalism as a determining factor for the Fiscal War; ii) propose solutions to the problems of the Brazilian federal pact and; iii) To analyze the municipal dependence in relation to the collection of the budget, so the work aims to answer, what are the fundamentals that justify Fiscal Federalism in Brazil? The research is descriptive containing bibliographic procedures, whose intention was to identify and characterize fiscal federalism and the fiscal war in Brazil. It was also a documentary research with regard to the data researched, in the sense to bring more information of government data as it reflects the current situation of the issue of the Municipal Participation Fund. Finally, the experimental technique was used because the research had a labor character in the sense that if the Pearson Correlation is used to better elucidate the dependency of a municipality towards the Union. Regarding the results it can be seen that the municipalities are dependence on the union, and that federalism is also a way of making the state efficient in its collection.