Sano, HironobuBrito, Johnatan Rafael Santana de2017-11-232017-11-232017-08-21BRITO, Johnatan Rafael Santana de. Finanças públicas e federalismo fiscal: uma análise da efetividade fiscal dos municípios brasileiros. 2017. 886f. Tese (Doutorado em Administração) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2017.https://repositorio.ufrn.br/jspui/handle/123456789/24356The Brazilian fiscal-federative structure presents some peculiarities that make it distinct, especially with regard to the competences related to local governments. The transfer model and the occurrence of the flypaper effect and fiscal illusion raise questions about the fiscal management behavior of Brazilian municipalities. The autonomous nature of these spheres of government is questioned from a budgetary perspective, given the existing reliance on resources from both vertical and horizontal transfers. In addition, the decentralized nature of the model accentuates the level of fiscal imbalance in the municipalities, generating doubts as to the fiscal effectiveness of these entities. Given this context, the research question is: what is the functional pattern of fiscal behavior derived from the organizational structure of Brazilian fiscal federalism. The purpose of this thesis is to present an analysis of the Brazilian fiscal-federative model in the light of the municipalities' perspective, considering the budgetary autonomy and the effective fiscal imbalance, in order to understand the differences in the levels of fiscal effectiveness obtained by the governments localities and thus to observe the standard of the fiscal management of the municipalities in face of the structure of the Brazilian model. The hypothesis raised is that the aspects intrinsic to the fiscal-federative model practiced in Brazil, such as the transfer system and the flypaper effect, not only affect the fiscal management of the municipalities, but are also preponderant factors for the functioning of the model itself, consequence, a pattern of almost compulsory and not autonomous behavior. In order to observe these questions, a Coefficient was constructed that performs the function of managerial parameter to identify the level of fiscal effectiveness of the smallest sphere of government (Fiscal Effectiveness Coefficient of municipalities - CEFM), which is an analytical proxy of the structure of Brazilian fiscal federalism. In addition to the budgetary variables, we considered some socioeconomic characteristics of the municipalities, a cluster analysis was applied in order to group them according to their similarities and thus to be able to later observe the changes in the clusters caused by the inclusion of the fiscal parameter. As results, it was verified the occurrence of distinct levels of fiscal effectiveness of the municipalities and the verification of the mentioned pattern of behavior to which the municipalities are classified according to the aspects that the fiscal-federative model imposes on them.Acesso AbertoFederalismo fiscalAutonomia orçamentáriaDesequilíbrio fiscal efetivoEfetividade fiscalMunicípiosdoctoralThesisCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO