Elali, André de Souza DantasSouza, Tibério Clemente Rodrigues de2023-01-262023-01-262022-12-16SOUZA, Tibério Clemente Rodrigues de. Tributos no processo de desenvolvimento social e econômico dos municípios no federalismo fiscal brasileiro. Orientador: André de Souza Dantas Elali. 2022. 97f. Trabalho de Conclusão de Curso (Graduação em Direito) - Departamento de Direito Público, Universidade Federal do Rio Grande do Norte, Natal, 2023.https://repositorio.ufrn.br/handle/123456789/51047The present research deals with an analysis of the Tributes in the process of social and economic development of the municipalities in the Brazilian fiscal federalism, through a bibliographical revision of theoretical understandings of authors cited throughout the text, as well as analyzes official data on taxes and public finances. The aim of this research is to examine the fundamentals of taxes and their importance for the economic and social development of the country. Brazil represents a three-level federation of 26 states, a Federal District comprising the national capital, Brasilia, and 5,568 municipalities. Brazil represents one of the most decentralized federations comparedtootherdevelopingnations.In1989,less than 50% of consolidated spending between federal andlocalgovernmentswascontrolledby the federal government. The new Brazilian Constitution promulgated on October5,1988has given broad autonomous powers to states and counties in certain fiscal and spending functions. The municipal governments of other federations are generally servants of state governments, while the Brazilian Constitution recognizes their independent status. A review of tax and expenditure assignment is therefore fundamental for an examination of intergovernmental tax relations in Brazil. Next, we review expenses and tax allocation in Brazil; reflect on the conceptual basis for this attribution and present a comparative perspective on this issue based on the experiences of the selected federations.Attribution 3.0 Brazilhttp://creativecommons.org/licenses/by/3.0/br/Direito tributárioPolíticas tributáriasDesenvolvimento econômicoDesenvolvimento socialFederalismoTax lawTax policiesEconomic developmentSocial developmentFederalismbachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS