Reforma do Pacto Federativo: uma análise qualitativa dos impactos na gestão pública municipal perante a proposta de Emenda Constitucional 45/2019.

Abstract

This work has the purpose of analyzing the proposal to reform the Brazilian federative pact manifest in the Federal Congress and the impacts on municipal public management. With this presumption, the Proposed Constitutional Amendment 45/2019 will be asked to change the Brazilian tax structure in order to ensure full autonomy for the State and Municipal entity against the Union. Developed from the Federal Constitution of 1988, the Federative Pact currently architects the political and administrative arrangement in constitutive definitions. It comprises a set of constitutional means that characterize the legal instruments, the financial premises, the detention of conditioned taxes and guardianship the activities of all federative entities in executions before Brazilian society. By consummarizing the proposed objective of the research in the face of analysis to the official document and elucidating the precepts present, it is found that for municipal development purposes, the Proposal for a Constitutional Menu will provide the sovereignty of management of municipalities when the collection and its budget execution, but with reservations. It awaits approval and implementation for future considerations and the construction of new studies, covering the problem addressed in an operational way.