Federalismo fiscal brasileiro

Abstract

The Federal Constitution of 1998 introduced new dimensions to the country’s federative framework, giving the municipalities the ‘’status’’ of autonomous federate entities. Beyond the politic decentralization, the Constitution also promoted the tributary decentralization , instituting a new arrangement for the distribution of competences and tributary transferences among the federates. Due to the political and economical changes that occurred in the last two decades, the tributary arrangement proposed by the Constitution of 1988 was changed and the ideal of a cooperating federative pact among the federates was depreciated, resulting in a predatory and competitive federalism, considering the lack of mechanisms that could promote the cooperation in the intergovernmental relations.