Ilusão do pacto federativo cooperativo e os custos dos direitos sociais

Abstract

The article discusses the Brazilian fiscal federalism model, punctuating his difficulties and, above all, the imbalance in the allocation of tax revenues, thus compromising the effective consolidation of a cooperative federal pact. There is a distortion between the financial capacity of the municipalities and the universe of his administrative competency, even with the constitutional transfers, revealing a real system of financial subjection in the face of the Union and the member States. Thus, the limits of the welfare state, with the urgent benefits of fundamental public services, are increased by the financial failure of Municipalities, in requiring a review of administrative competencies in the federal state. The article questions also some proposals for fiscal reform, because they can express a legal limit on the regulation of social rights only because of the lack of budgetary resources.