The book "Municipal Public Management" presents the main characteristics and arrangements of the tax administration of Brazilian municipalities. With the new legal order established by the Federal Constitution of 1988 and the decentralisation of public services between the federal entities, above all the attributions of municipal competences.

We will address the role of the municipality in fiscal federalism and its quest to realise the principle of autonomy and self-sufficiency. We will study the main taxes that make up the constitutional tax jurisdiction of municipalities, including ISS, IPTU, ITBI, fees, improvement contributions, public lighting contributions, etc.

In addition to intergovernmental transfers and onlending, especially from the federal and state spheres. We will learn how the public budget is managed, including the management of income and expenditure through the relevant legal instruments.

We will examine the composition and functioning of the municipal tax administration in its supervisory and collection activities, identifying the main shortcomings and challenges. .