Repartição das receitas tributárias e a inviabilidade econômica dos municípios

Abstract

This article critically discusses the distribution of tax revenues and the establishment of financially unsustainable municipalities in order to investigate the parameters for the creation of Brazilian municipalities, identifying what the determining factors are, as well as to discover the technical criteria for the establishment of new cities. The theoretical framework adopted is the neo constitutionalism strand, while the methodologies used are critical-dialectical and bibliographical. The results of the article were in the following direction: the need to restructure the criteria for the creation of new municipalities; feasibility of reforms that increase the self-financing capacity of the cities; greater flexibility of public accounts; establishment of controllership bodies at the municipal level.