Federalismo e Autonomia Municipal: Comprometidos Pela não Repartição da Receita do ICMS.

The article analyzes the relationship between the constitutional distribution of ICMS revenue to municipalities, the municipal autonomy, enshrined in the current Federal Constitution, and the form of federalist state, with the objective of understanding the impacts of not allocating this revenue on the autonomy of these federated entities and in the federative pact itself. This is a descriptive and analytical study with a qualitative approach that focuses on a case involving the state of Santa Catarina and its electric power company, involving donation of ICMS to the Social Fund of the state without the respective distribution, from which are considered the relations of the three institutes mentioned, their legal consequences and reflexes in the municipalities. The conclusion is that the non-constitutional distribution of ICMS revenue, in addition to disrespect for constitutional law, severely violates the other two guiding principles of current Brazilian constitutionalism, municipal autonomy and federalism. [ABSTRACT FROM AUTHOR]