Do federalismo dualista ao federalismo de cooperação – a evolução dos modelos de estado e a repartição do poder de tributar

Abstract

The federal pact, inaugurated by the Brazilian Constitution of 1988, explicitly redistributed the political and financial autonomy to the entities of the Federation, formed by the union of States and Municipalities. The elected model, despite the purpose of promoting greater decentralization, ended up showing systemic inefficiencies, disclosed by the concentration of power in the hands of Union. In such context, the article aims to analyze the federalist models, presented from a historical perspective, highlighting the main dysfunctions of the current Democratic State of Law. In this sense, when observing the format of fiscal federalism, we see a centralization of power and resources by the Union, compromising the effective autonomy of peripheral entities.

Keywords

• Taxation
• federalismo
• democracy