MUNICIPAL PUBLIC MANAGEMENT AND FINANCIAL DEPENDENCE IN FRONT OF THE 1988 FEDERATIVE PACT
DOI:
https://doi.org/10.12662/2359-618xregea.v13i2.p24-34.2024Keywords:
municipal public management, financial autonomy, heterogeneityAbstract
In order to understand the main impacts of the financial autonomy of Brazilian municipalities following the 1988 Constitution, the aim of this study was to present a review of the subject, looking at the contexts of municipal public management and the reflections of heterogeneity as a differentiating factor for each reality. Data collection began with a search of the Google Scholar and CAPES databases, as well as the selection of articles through exploratory readings. The study is relevant because it demonstrates some of the flaws in the federative pact inaugurated by the 1988 Federal Constitution, especially with regard to difficulties in municipal financial management as a result of the inefficient distribution of tax powers between different localities. This scenario is a real paradox.
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