Municípios pequenos emancipados no Paraná após a Constituição Federal de 1988: análise e discussão das receitas próprias, insuficiência financeira e implicações territoriais

Abstract

The 1988 Federal Constitution marked a turning point in Brazil’s political and administrative decentralization, fostering the creation of new municipalities across the country. This article aims to analyze the process of emancipation of small municipalities in the State of Paraná after 1988, with emphasis on their fiscal sustainability and financial sufficiency. Data from the Brazilian Institute of Geography and Statistics (IBGE) and the Accounting and Fiscal Information System for the Brazilian Public Sector (SICONFI) were used, encompassing population and financial information from the 2000, 2010, and 2022 Censuses. The results show that among the 81 municipalities emancipated in Paraná after 1988, 79 are classified as small, with most depending on intergovernmental transfers, particularly from the Municipal Participation Fund (FPM). Despite this dependence, population growth and administrative progress were observed in several municipalities, indicating that emancipation has contributed to expanding access to public services and improving quality of life. Only four municipalities exceeded the 10% threshold of Own Revenue (RP), the criterion established by PEC 188/2019 as a parameter of financial sufficiency. The findings suggest that the extinction of municipalities with low RP would be both unfeasible and counterproductive, given their importance for territorial cohesion and regional development. It is concluded that the challenge does not lie in the existence of small municipalities but in the need for consistent public policies that strengthen their administrative and financial autonomy.