Captação de recursos municipais : Um estudo do desenho institucional do seu aparato burocrático.

Abstract

Differently of another nations that adopted the Federalist State Model, Brazil inserted the Cities on its politic and administrative structure, recognizing the city as an autonomous entity able to organize itself, granting them political, administrative and financial autonomy. Based on this contexto, this study has the objective of analyizing wich are the revenue sources that comprises the cities’ finantial resources, observing how they survive financially. It will be observed specifically, which are the revenue sources that are constitutionally reserved and how they spend those resources. Before start to detail the revenues categories and expenses that belong to these entities, it was relevant to draw a brief history of the brazilian federation and, especially to show a panorama of the current situation of this state model, placing the city in this contexto, than, destach the role of it in the curret Brazilian Constitution, as well to list the points that lead the completion of the budget process, such as the laws and the principles that guide it, and finally pointing wich is the best way to follow to pontetiate the revenue collection of the City. Although the financial autonomy was given to the cities, and as they can raise revenues of their competence, few of them actually enjoy their financial potential for surviving exclusively of their own revenues, where largely depends a lot from another sources, including the constitutional transfers coming from the other spheres of government.