O descumprimento dos requisitos fiscais do CAUC e o financiamento municipal: uma análise sobre a burocratização do serviço e o princípio da eficiência

Abstract

The current research aims at presenting the impact bureaucracy, which accrues from fulfilling fiscal requirements demanded by the Auxiliary Service of Information for Voluntary Transfers (ASIVT), causes to the municipal public funds as it constitutes a barrier for the obtainment of financial resources from the Union. In this pathway, there was concern about describing how this service works, its characteristics, the way it operates, and the fiscal items to be achieved by the municipal public managers as a way of obtaining tributary resource transfers that arise from the Union. This way, it was expatiated information about the formation of the Brazilian Federal Estate, the changes occurred after the advent of the Republic Constitution with emphasis on the issue of the promotion of Counties as federative entities and its constitutional consequences, in confrontation with the emergence of standards contained in the Fiscal Responsibility Law. ASIVT purposes were described, as it was created with the objective of expliciting if there is compliance with legal conditions for the effectiveness of the voluntary government transfers of federal funds, which would hasten the finding of regularity in attesting the expected fiscal requirements in the legal system, without the need of presenting documents, for every process between public entities, which brings an overall slowdown. Nevertheless, the research presented and analysed the effects in the municipal financial field in face of the bureaucratic institutional phenomenon incorporated to the stringency of the demand of numerous tax requirements which compose the ASIVT that end up preventing those transfers to the counties. In order to develop the present paper, it was utilized as a methodological resource the qualitative research in terms of performing a study, comparisons, constructions and conclusions regarding the budgeting dependency of counties on the Union financial resources and the consequences for the consecution of the local public policies occasioning a reflection about the use of the current model for voluntary transfers with the need of performing a systematic review with the aim of reaching the objective for which it was created.