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Master's Dissertation
DOI
10.11606/D.2.2010.tde-26082011-160728
Document
Author
Full name
Luiz Carlos Fróes Del Fiorentino
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2010
Supervisor
Committee
Conti, José Mauricio (President)
Assoni Filho, Sérgio
Scaff, Fernando Facury
Title in Portuguese
As transferências intergovernamentais no federalismo fiscal brasileiro
Keywords in Portuguese
Competência legislativa
Competência tributária
Direito tributário
Federalismo
Fundo de participação
Transferência de recursos
Abstract in Portuguese
A presente dissertação tem por objetivo analisar as normas que disciplinam as transferências intergovernamentais no ordenamento jurídico brasileiro implantado com o advento da Constituição Federal de 1988, mostrando a sua importância como instrumento tendente a assegurar a autonomia dos entes federativos. O trabalho tem início com o estudo do Estado Federal e suas principais características, do estudo do Federalismo Fiscal, assim como a definição, principais características, objetivos e justificativas das transferências intergovernamentais no ordenamento jurídico brasileiro. Em seguida, haverá a demonstração e a sistematização de algumas das transferências intergovernamentais no federalismo fiscal implantado pela Constituição Federal de 1988, verificando as formas de distribuição de receita entre os entes federativos, de modo a possibilitar o alcance da efetiva autonomia financeira de cada um. Por fim, os principais pressupostos teóricos decorrentes da análise do texto positivo serão aplicados na prática, com o breve exame de alguns casos controvertidos na doutrina e na jurisprudência.
Title in English
The intergovernmental transfers in the Brazilian fiscal federalism
Keywords in English
Conveyance of income
Federation
Hypotheses
Intergovernmental transfers
Abstract in English
This masters´ thesis has the purpose of analyzing the provisions which rule the intergovernmental transfers in the Brazilian legal order implemented with the establishment of the Federal Constitution of 1988, showing its importance as instrument to ensure the independence of the federal units. The work started with the study of the Federal State and its main characteristics, the study of the Fiscal Federalism, as well as the definition, main characteristics, goals and justifications of the intergovernmental transfers in the Brazilian legal order. Then, there comes the demonstration and systematization of some intergovernmental transfers in the fiscal federalism implemented by the Federal Constitution of 1988, checking the income distribution of forms between the federative units, in order to allow each one to achieve its effective financial independence. Finally, the main theoretical assumptions resulting from the analysis of the positive text will apply in practice, with the brief examination of some controversial cases in the doctrine and in the jurisprudence.
 
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Publishing Date
2011-09-08
 
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