O pacto federativo na constituição federal de 1988: análise da competência tributária e da repartição das receitas tributárias
Tipo
Dissertação
Data de publicação
2015-02-03
Periódico
Citações (Scopus)
Autores
Mota, Marina Giacomelli
Orientador
Pierdoná, Zélia Luiza
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Francisco, José Carlos
Santos, Nelida Cristina dos
Santos, Nelida Cristina dos
Programa
Direito Político e Econômico
Resumo
This is an analysis of the Federal Pact, from the aspect of the tax issue, which involves taxing power of each federal entity and, therefore, revenue distribution between them. Since the moment that Brazil has established itself as a federalist country, thus, adopted a decentralized mode of political power and administrative organization, it is up to federal entities, by means of a coordination relationship and cooperation pursue national development and the enforcement of the fundamental rights of citizens by ensuring the integrity of the Social and Democratic State of Law. Since the tax collection is the main source of income of the Union, states, Federal District and municipalities, is from the fiscal federalism, that public policies are thought. Thus, in the first chapter, is made a historical presentation of federalism in the Brazilian State and its relationship with each moment lived by the country. In the second chapter, is discussed the taxing power constitutionally attributed to federal entities. Continuing, the third chapter dealt with the distribution arising from the tax collection revenue. And at the last chapter, is related the issue of allocation of tax powers to with division of revenues.
Descrição
Palavras-chave
federalismo , entes federativos , competência tributária , distribuição de renda , autonomia financeira , federalism , federalism entities , tax jurisdiction , income distribution , financial autonomy
Assuntos Scopus
Citação
MOTA, Marina Giacomelli. O pacto federativo na constituição federal de 1988: análise da competência tributária e da repartição das receitas tributárias. 2015. 164 f. Dissertação (Mestrado em Direito) - Universidade Presbiteriana Mackenzie, São Paulo, 2015.