Controle do Tribunal de Contas e a sua atuação: necessária intervenção referente ao instituto dos royalties

Abstract

The paper analyzes lines about the nature and control exercised by the Courts of Accounts, through a legal, bibliographical, comparative and systemic analysis. Indeed, it highlights the effervescence of the institute of royalties as a financial compensation of an indemnity nature, as a result of the impact generated by the extraction of natural resources and, as a consequence, there is a dialectic about the federative distribution of resources from royalties. However, given the predominance of mining royalties in the State of Minas Gerais, it dictates the constant imbalance in its effective collection in relation to oil royalties, considering the actual impacts caused. Finally, it brings up considerations about the institute of contemporary constitutionalism as a way of solving the uproar.