Análise da dependência das transferências intergovernamentais dos municípios paraibanos

Abstract

The Federal Constitution of 1988 promoved the descentralization and give autonomy to the counties, promoved measure of sharing with the purpose of strengthen the fiscal federalism. This Constitution also ruled the system of intergovernmental transfers. This system has the objective to correct inequalities between federated entities, where own resources don‟t satisfy thex necessities of the regional government, so this transfers are done of the high government to the more low level of government, where the federal government pass on the resources of the states and counties. In this way this study has the objective to analyze the level of dependence in the counties of Paraíba of intergovernmental transfers at the year of 2016. This is an exploratory and describe study, the analyses occurred through observance indicators of level of dependence transfers and parcel of transfers, in a relation of population of counties. With the result verified that little municipalities been the more dependents of this transfers, so this confirm the literature that this study has come.