Banca de DEFESA: JULIO CAIO CESAR RODRIGUES VASCONCELOS SOBRINHO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : JULIO CAIO CESAR RODRIGUES VASCONCELOS SOBRINHO
DATE: 29/11/2021
TIME: 14:00
LOCAL: Google Meet
TITLE:

THE PUBLIC CONSORTIUM AS AN INSTRUMENT FOR THE IMPROVEMENT OF MUNICIPAL ACCOUNTS: a study involving the Alagoas context from the municipal financial dependence on intergovernmental transfers

KEY WORDS:

Municipal financial autonomy; municipal finance; intergovernmental transfers; fiscal federalism; intermunicipal public consortium; Alagoas municipalities

PAGES: 127
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUBÁREA: Direito Público
SPECIALTY: Direito Constitucional
SUMMARY:

Municipal financial autonomy is the basis of all other autonomies. The 1988 Federal Constitution elevated the municipality to the level of federative entity on an equal footing with the Member States and the Union. However, part of the Brazilian doctrine disputes whether there was in fact an end to the hierarchy between the units of the federation. The lack of own resources, combined with financial dependence on intergovernmental transfers for the fulfillment of constitutional obligations, opens the discussion about Brazilian fiscal federalism and the role of municipalities in this model. Thus, the theme was delimited, in the present work, to the Alagoan context, that is, the financial dependence of the Alagoas municipalities in relation to intergovernmental transfers, presenting the intermunicipal public consortia as a cooperation instrument that can help the municipalities to overcome chronic subordination. these resources. Through a historical-legal study of federal and state constitutional rules, as well as infra-constitutional rules, it seeks to understand how municipal financial autonomy, verifying the socioeconomic reality of Alagoas, the influence it has on municipal finances and what are the difficulties for the administration in increasing of its revenues, proposing in the end the creation of consortia that help in the municipal tax management. To carry out the research, a methodology was used based on the legal, economic and geographic literature on the topic. In addition, research was carried out by official bodies - federal and state - or linked to the municipalities, in order to subsidize the theses raised about the topic. The work aims to add to the context of Alagoas the study on the financial reality of state municipalities and consortium management.

BANKING MEMBERS:
Presidente - 2223577 - GABRIEL IVO
Interno - 1458406 - FABIO LINS DE LESSA CARVALHO
Externa à Instituição - LUCIANA GRASSANO DE GOUVÊA MÉLO - UFPE