Article 11, Sole Paragraph of the Fiscal Responsibility Law

This book analyses the characteristics of political federalism in the broadest sense and, in particular, Brazilian fiscal political federalism and the national federative pact. In this vein, the phenomenon of fiscal municipalisation is analysed, with the increase in transfers of resources to municipalities and the guarantee of autonomy as a federative entity, implemented in the Political Charter of 1988. The international scenario of fiscal responsibility is analysed, inspiring the Brazilian Fiscal Responsibility Law, which establishes the administrative sanction expressed in the sole paragraph of art. 11, raising questions about the autonomy of municipalities and the characteristics of tax competence. The answer was obtained through the position of the Federal Supreme Court, which analysed the constitutionality of the provision.