Navegando por Assunto "Federalismo fiscal"

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Uma Análise da influência das normas de gestão fiscal responsável na trajetória recente do Estado do Pará
(Universidade Federal do Pará, 2022-12-20) BORBA, Dualyson de Abreu; COSTA, Eduardo José Monteiro da; http://lattes.cnpq.br/4243685710731997
This work aims to verify if the national responsible fiscal management standards have contributed significantly to a possible change in the trajectory of Pará towards development. To this end, the following specific objectives were conceived: a) to analyze the historical institutional formation of the State of Pará in the Amazonian context, with emphasis on the recent institutional scenario; b) Investigate the main responsible fiscal management indicators outlined in the post-1988 Brazilian conjuncture; c) Verify the influence of the federalist model on the conformation of the national, regional and state institutional matrix; d) contrast the socioeconomic and fiscal management indicators of the State of Pará, from 2011 to 2020. The discussion has been considered important, since these standards have occupied a prominent role especially with regard to the discussion related to interrelation between social and fiscal responsibility. To achieve its objectives, the research will have as its central theoretical landmark the general neoinstitutionalist precepts of Douglass North, to be complemented by converging conceptual contributions. The methodology adopted was an exploratory, qualitative-quantitative, bibliographic and documentary approach, so that the inductive method will be used to assist in understanding the object of research and in achieving the respective proposed objectives. The data collected refer to the period between 2011 and 2020. The hypothesis initially proposed was that the mere formal compliance with Pará's fiscal management rules has not contributed significantly to the improvement of development indicators at the state level. In the conclusion there was the confirmation of the hypothesis, given that the good results obtained by the State of Pará, regarding the responsible fiscal management criteria, did not necessarily represent a favorable institutional change in development, so that there were no major advances regarding the indicators of the state social sphere. The dissertation also proposes a draft legislative indication, to be sent to parliamentarians who make up the Pará bench in the Federal Senate, aiming to motivate the competent parliamentary committee to conduct studies to subsidize consequent legislative proposition that culminates in the modernization of the Federal Law of Fiscal Responsibility.
Acesso aberto (Open Access)
Federalismo Fiscal da Dívida Pública e o STF: um estudo de caso a partir do MS nº 34.023 e da ACO nº 3363
(Universidade Federal do Pará, 2021-09-20) GUIMARÃES, Arthur Porto Reis; SCAFF, Fernando Facury; http://lattes.cnpq.br/3214760192523948; https://orcid.org/0000-0002-5484-4108
The main objective of the present research is to describe the fiscal federalism of the public debt starting from the Federal Constitution of 1988 and to investigate the role of the Supreme Court in the inter-federative conflicts involving the public debt of the member states, having as case studies the Writ of Mandamus (MS) nº 34.023 and the Original Civil Action (ACO) nº 3363. Thus, the dissertation chapters are organized through the following specific objectives: to analyze the constitutional design of public debt fiscal federalism in the 1988 Constitution, with an emphasis on exposing the federal functions and relations performed by the Union, Senate and subnational government; understand the process of reversing cooperative and solidary fiscal federalism through the economic policy promoted by the Union, with constitutional changes that affected the distribution of resources to States; to analyze how the dynamics of public debt federalism pressure the government relations in Brazil, causing successive fiscal judicial conflicts between the Union and States; based on case studies, to evaluate how the decisions of the Supreme Court in the inter-federative conflicts changed the fiscal federalism of public debt. The main result of the research exposes the fiscal federalism of public debt as the constitutional design of the normative complex of legal and political relations of public indebtedness of subnational entities, plus the primordial performance of autonomous entities and institutions in the authoritative political-legal process of operations, normative regulation, definition of limits and imposition of control. This complex intertwining generates friction and disagreements between the Union, endowed with a threefold function - manager, guarantor, creditor -, and the States submitted to an infinity of federal legislative and infra-legal rules to have access to credit operations. In this conflicting inter-federative financial relationship, the STF acted to promote the federative balance and reduce the differences between political entities. The STF did not encourage the Union to grant privileges to States or to grant new debt forgiveness, but rather, it intermediated the composition of a political solution between central and subnational governments, like an authentic Federation Court, participating in the dynamics of fiscal federalism of public debt.