Small municipalities in the context of the federative pact and tax collection self-sufficiency Eduardo Leandro de Queiroz e Souza, Renato Braz Mehana Khamis

Abstract

 This article discusses the possibility of maintaining Municipalities, even if they are considered economically unviable from the perspective of revenue self-sufficiency, with the Constitutional status of a federated entity. It debates the fact that their own revenues are not sufficient for the provision of public services within their competencies, and the consequent need for transfers from the State and the Union itself. Political, geographical, and population factors are debated to understand the aforementioned constitutional status.