• JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
  • JoomlaWorks Simple Image Rotator
 
  Bookmark and Share
 
 
Master's Dissertation
DOI
https://doi.org/10.11606/D.2.2019.tde-10072020-012351
Document
Author
Full name
Pedro Igor Mantoan
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2019
Supervisor
Committee
Scaff, Fernando Facury (President)
Lochagin, Gabriel Loretto
Massonetto, Luís Fernando
Rubinstein, Flávio
Title in Portuguese
O federalismo fiscal brasileiro e a experiência do FUNDEB: aplicação do modelo de equalização fiscal
Keywords in Portuguese
Desigualdades regionais
Federalismo fiscal
FUNDEB
Fundos de destinação
Fundos de equalização
Fundos de participação
Transferências intergovernamentais
Abstract in Portuguese
A presente pesquisa visa analisar a forma pela qual os critérios atualmente vigentes de compartilhamento federativo das riquezas nacionais se relacionam com as desigualdades regionais do país. Parte-se de um diagnóstico acerca da situação do Federalismo Fiscal Brasileiro, analisando-se a forma de rateio adotada no país: rateio de fontes de arrecadação e rateio do produto arrecadado. Na forma de rateio de fontes, buscase analisar seu mecanismo diante da realidade percebida e possibilidade de realização econômica da autonomia política pretendida pelo federalismo. No rateio do produto da arrecadação, subdividem-se a repartição direta de receitas tributárias e a repartição indireta por meio de fundos. Destaca-se ainda a forma de rateio da receita patrimonial decorrente da exploração de recursos naturais não renováveis. Verifica-se, a partir de tal análise, a insuficiência do mecanismo de rateio para o cumprimento dos objetivos constitucionais de cooperação federativa e superação das desigualdades regionais. Diante de tal constatação, busca-se o aprimoramento dos critérios vigentes a partir do exame do modelo experimentado pelo Fundo de Manutenção e Desenvolvimento da Educação Básica (FUNDEB), o qual insere no ordenamento brasileiro o critério de Equalização Fiscal como parâmetro alocativo, interagindo vinculação de receita com transferências intergovernamentais e execução integrada de políticas públicas nos três níveis federativos. Busca-se, então, a partir da experiência do FUNDEB avaliar a aplicabilidade do modelo de Fundo de Equalização para a realidade brasileira, de modo a se implementar a equidade como critério norteador das relações federativas no país.
Title in English
Brazilian Fiscal Federalism and the FUNDEB experience: fiscal equalization model application.
Keywords in English
Destination Funds
Equalization Funds
Fiscal Federalism
FUNDEB
Intergovernmental transfers
Participation Funds
Region inequalities
Abstract in English
The present research aims to analyze how the current criteria of federative sharing of the national wealthy are related to regional inequalities of the country. It is based on a diagnosis about the Brazilian Fiscal Federalism condition, examining the form of distribution implemented by the country: revenue sources apportionment and proceeds collected apportionment. In the revenue sources apportionment, it is sought to analyze its mechanism according to the perceived reality and economic realization possibility of the political autonomy sought by federalism. In the proceeds collected apportionment, a subdivision: the direct distribution of tax revenues and the indirect allocation through funds. It also highlights the form of apportionment of the income from nonrenewable natural resources exploitation. Through this analysis, the insufficiency of apportionment mechanism to fulfill the constitutional objectives of federative cooperation and regional inequalities overcoming is verified. According to that, it is sought to improve the current criteria by examining the model attempted by Basic Education Maintenance and Development Fund (FUNDEB), which inserts in Brazilian system the Fiscal Equalization criteria as an allocative parameter of revenues from intergovernmental transfers and integrated implementation of public policies at the three federative levels. It is pursued, therefore, from FUNDEB experience to evaluate the Equalization Fund model applicability to Brazilian reality, in order to implement equity as a guiding criterion of the federative relations in the country.
 
WARNING - Viewing this document is conditioned on your acceptance of the following terms of use:
This document is only for private use for research and teaching activities. Reproduction for commercial use is forbidden. This rights cover the whole data about this document as well as its contents. Any uses or copies of this document in whole or in part must include the author's name.
Release Date
2022-07-10
Publishing Date
2020-07-28
 
WARNING: Learn what derived works are clicking here.
All rights of the thesis/dissertation are from the authors
CeTI-SC/STI
Digital Library of Theses and Dissertations of USP. Copyright © 2001-2023. All rights reserved.