Emendas impositivas municipais: um estudo de caso no município de Erechim/RS

Abstract

This article analyzes the impact of municipal mandatory amendments on the budget planning process and the implementation of public policies, focusing on the Municipality of Erechim/ RS. Through a legislative review and analysis of data provided by the Erechim City Hall, the study evaluates the challenges and opportunities that individual mandatory amendments present for municipal public management. It proposes strategies to enhance th eir effectiveness, ensuring that the allocation of public resources is carried out efficiently and aligned with community priorities, thus contributing to the strengthening of public policies.