Federalismo fiscal brasileiro: uma análise hodierna da configuração das transferências constitucionais estaduais.

Abstract

The present work had as its central objective to analyze the current configuration of the constitutional transfers to the Brazilian regional government spheres (states). In order to consolidate the desired objective, the conception and main characteristics of the Federal State were defined, as well as the fiscal perspective of Brazilian federalism, demonstrating tax competencies and the evolution of the division of intergovernmental revenues and transfers in the country, the configuration of the constitutional transfers to the states and the Federal District in the year 2018. In order to obtain the information, a bibliographic review was done on the subject, using books, scientific articles, theses, dissertations, and other relevant materials that deserved analogous analytical treatment. Data were collected exclusively from formal sources, such as the electronic portals of the respective states and federal public administration bodies. The methodology used was mostly quantitative, based on descriptive statistics. As a result, it has been found that states that are less economically developed usually have lower absolute and relative levels of own revenue, as a result of which they depend on supplementary provisions that are legally carried out through constitutional transfers. Thus, at present, constitutional transfers are fundamental to alleviating budget constraints (confirmed affirmation in the strong fiscal redistribution of the period under study) for less developed states.