Constitutional transfers in Brazil: a bibliographic study on the FPM - municipal participation fund

Abstract

The federalism distributed different competencies and attributions to the federated entities and mechanisms of the public accounts balance was established of the entities so that they do not compromise their capacity to provide public policies, called intergovernmental transfers, highlighting the FPM. It aims to reduce horizontal and vertical imbalances between governments and improve the tax system. The present study aims to identify and describe how FPM has been studied in scientific articles by the Brazilian academy, considering, for periodicals, from 1993 to 2017, and from events from 2005 to 2017. Bibliographic research was used. The main results are the low publication volume on the FPM specific topic, the articles concentration in a group present in the same institution. Finally, it is noted that the research indicates planning and fiscal management importance of the municipality, in order to better explore the municipality fiscal capacity and minimize intergovernmental transfers dependence.

Keywords

• fpm
• pesquisa bibliográfica
• transferências intergovernamentais