Evolução dos Aspectos Legais e dos Montantes de Transferêncios Realizadas pelo Fundo de Participação dos Municípios
Carlos Eduardo Gasparini
Rogério Boueri Miranda
This article discusses the legal and financial evolution of the Municipalities Participation Fund ? FPM. Initially, the importance of the fiscal transfers in the federative context is studied, and both the positive (as the reduction of the fiscal gap) and the negative aspects of such transfers are discussed. After that, we critically describe the legal evolution of the FPM and it historical roots. At this point, a detailed description of the repartition rules is made. A financial evaluation of the functioning system was also performed. In this evaluation we try to describe the evolution of the resources redistributed by the FPM, but also its regional, state and municipal distribution.
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