A INTERPRETAÇÃO CONSTITUCIONAL DO STF EM MATÉRIA DE FEDERALISMO FISCAL: UMA ANÁLISE CRÍTICA DOS PRECEDENTES E TENDÊNCIAS DECISÓRIAS NOS CASOS DE REPARTIÇÃO DE RECEITAS (2014-2024)

From the mid-20th century onwards, Brazil experienced a period of intense urbanization and industrialization, driven by government policies to replace and encourage local production. This change, marked by the expansion of workers to urban centers, resulted in socioeconomic disparities that persist to this day. The inequality in the distribution of resources, with the concentration of funding and talent in certain regions, exacerbates existing disparities and hinders the creation of a more equitable scientific ecosystem. To overcome these challenges, aggravated by Brazil's vast territorial extension, the country has implemented several strategies that consider the fundamental objectives of the Republic; one of them is revenue sharing and tax incentives. Despite this, the interpretation given by the Supreme Federal Court, especially in emblematic cases such as ADI 5.929, suggests a tendency to prioritize economic efficiency over regional assets. The role of Brazilian fiscal federalism in overcoming regional asymmetries and its real effectiveness are the subjects of investigation in this article. To this end, the hypothetical-deductive method was developed and the research technique was bibliographical survey, documentary analysis and case study. Regarding the proposed methodology, the study will be based on the analysis of decisions handed down by the Supreme Federal Court, in terms of general repercussion, in the last 10 years (period from 2014 to 2024), with a specific focus on issues related to fiscal federalism and revenue sharing mechanisms. The second methodological moment will consist of an in-depth qualitative analysis of the interpretative methods used by the STF, using the content analysis techniques proposed by Laurence Bardin, adapted to the legal context. This stage will include the identification and categorization of the different hermeneutic methods used by the Court, such as systematic, teleological, historical and literal interpretation, as well as the analysis of how these methods relate to the results of the decisions in terms of their impact on fiscal federalism.