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O Estado federativo fiscal e o comportamento do sistema de transferências intergovernamentais na receita pública dos municípios do Estado do Pará: uma análise sob as perspectivas da equalização fiscal e do desenvolvimento
(Universidade Federal do Pará, 2014) PAMPLONA, Karla Marques; MATHIS, Armin; http://lattes.cnpq.br/8365078023155571
The paper presents, first, a theoretical investigation on the structure of Fiscal Federalism Brazilian state, outlining the concept, fundamentals and their peculiarities; therefore, analyzes the behavior of the Brazilian federal fiscal pact after the advent of the Federal Constitution of 1988 and the political-administrative and financial decentralization, demonstrating the considerable participation of intergovernmental transfers in government revenue available from subnational entities, particularly since 2000, standing out the high participation in the Brazilian municipal revenue. The second chapter elucidates the composition, methods, features and functions of the legal system of intergovernmental transfers in the current Brazilian federative state, emphasizing the need to link with the fiscal equalization and development. Finally, the last chapter discusses the behavior of intergovernmental transfers in government revenue from Parámunicipalities in the period 1989 a 2012, compared to the own collection, tax collection and revenue available, as well as analyzes their impact by mesoregions compared with PIB and IDH-M, in order to evaluate locally the performance of fiscal equalization and development.