Repercussão geral em matéria tributária e a vinculação da administração pública municipal: um estudo da prática da Região Metropolitana de Vitória

Abstract

The dissertation investigates the effects of the theses established by the Brazilian Federal Supreme Court under the general repercussion system within the scope of Municipal Public Administration, with a focus on the practices of municipal attorney offices in the Metropolitan Region of Vitória, particularly in tax matters. The study begins with the observation that the consolidation of a system of binding precedents—especially after the enactment of the 2015 Civil Procedure Code—has imposed new duties of coherence and uniformity on both administrative and judicial decisions. However, the adherence of municipalities to STF theses still faces institutional, interpretative, and normative resistance, often justified by the principle of strict legality and the perceived lack of binding effect on the Executive Branch. The research adopts a qualitative methodology, based on bibliographic and empirical analysis through the application of questionnaires to municipal attorneys. The results reveal that factors such as fluctuating case law from higher courts, the absence of internal regulation, and the interpretative autonomy of municipal legal departments influence how these theses are incorporated into administrative practice. The study concludes that, although the binding decisions of the Supreme Court are part of administrative legality, their effective implementation requires institutional efforts toward normative rationalization, the strengthening of legal certainty, and a cultural shift in the practices of municipal entities.