Pacto federativo brasileiro e a guerra entre os estados
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Tipo
TCC
Data de publicação
2019-06-05
Periódico
Citações (Scopus)
Autores
Santos, Joquebedi de Jesus
Orientador
Gioia, Fulvia Helena de
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Resumo
O presente estudo visa a análise da forma de Estado adotada pelo Sistema Constitucional Brasileiro de 1988, que estabelece regras para a atuação dos entes federados inclusive no âmbito tributário, dando-lhes autonomia e poderes para o exercício de suas competências, com o objetivo de manutenção do Pacto Federativo. Entretanto, pela necessidade dos entes federados de subsistência econômica, é revelado um grande problema que surge diante da insuficiência da arrecadação, com tributos próprios, exclusivamente, e com a possibilidade de benefícios fiscais, gerando uma Guerra Fiscal entre os Estados. Em razão de tais problemas, frequentemente surgem propostas a fim de alterar a Constituição Federal no que se refere às competências tributárias e repartição de receitas esperando que os problemas sejam solucionados. Todavia, a estipulação dada por Cláusula Pétrea de preservação do Pacto Federativo deve ser observada, não podendo ser abolida.
The present study aims at analyzing the state form adopted by the Brazilian Constitutional System of 1988, which establishes rules for the performance of federated entities, including in the tax area, giving them autonomy and powers to exercise their competencies, with the objective of maintaining of the Federal Pact. However, due to the need of the federated entities for economic subsistence, a great problem arises that arises from the insufficiency of the tax revenue, with its own taxes, exclusively, and with the possibility of fiscal benefits, generating a Fiscal War between the States. Because of these problems, there are often proposals to change the Federal Constitution regarding tax competencies and revenue sharing, hoping that the problems will be solved. However, the stipulation given by Immutable Clause for the preservation of the Federative Pact must be observed, and can not be abolished.
The present study aims at analyzing the state form adopted by the Brazilian Constitutional System of 1988, which establishes rules for the performance of federated entities, including in the tax area, giving them autonomy and powers to exercise their competencies, with the objective of maintaining of the Federal Pact. However, due to the need of the federated entities for economic subsistence, a great problem arises that arises from the insufficiency of the tax revenue, with its own taxes, exclusively, and with the possibility of fiscal benefits, generating a Fiscal War between the States. Because of these problems, there are often proposals to change the Federal Constitution regarding tax competencies and revenue sharing, hoping that the problems will be solved. However, the stipulation given by Immutable Clause for the preservation of the Federative Pact must be observed, and can not be abolished.
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Palavras-chave
federalismo , pacto federativo , constituição federal , cláusula pétrea , guerra fiscal , estados , federalism , federal pact , federal constitution , immutable clause , fiscal war , states