Emendas impositivas municipais: um estudo de caso no município de Santana do Livramento/RS

Abstract

The Constitutional Amendment 86/2015 instituted municipal Impositional Amendments and these were regulated in the Municipality of Santana de Livramento with Amendment 114/2017 that were implemented only in 2018. In view of this, this research aims to answer the following question: How the Amendments Taxes from the Legislative Power affect the development of the Budget of the Municipality of Santana do Livramento? Complementarily, we sought to verify the areas favored with resources and the criteria used to define the allocation of Imposing Amendments, listing the possible benefits and inhibiting factors that may affect their development. Finally, we tried to explore whether this instrument can stimulate popular participation in the definition of resources. As a theoretical basis, the themes of Governmental Planning, Participatory Budgeting and Impositional Amendments were addressed. To answer the research question, a qualitative, descriptive study was developed through a Case Study in the Municipality of Santana do Livramento. Data were collected through documental survey and semi-structured interviews. The collected data were described, categorized and analyzed based on the analysis of their content. In addition to meeting the problem and objectives, with the research it was possible to identify the main benefits of this initiative, as well as to visualize the main barriers for the Impositional Amendments to become an effective instrument of popular participation. As main contributions, it was found that the Amendments are still in the maturing phase, requiring greater dialogue between the Powers. However, it was found that the Amendments allow meeting the demands of part of the population that was not covered by the budget.