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is case of education deals with the economic crisis of collection of federative entities and the problems arising from subterfuges for the reduction of transfers between federative entities, especially the developments resulting from ICMS Agreement n ° 73/04, established by the Brazilian states, for concession of exemption from the Tax on Goods and Services (ICMS) in the operations or benefits destined to the organs of the Executive Power of the direct state public administration and its foundations and autarchies. e application of this case is intended for undergraduate and postgraduate courses in Administration, Accounting, Law and Economics, as it involves situations related to these areas of knowledge. Its purpose is to shed light on the reasons and consequences of the tax breakdown resulting from the use of said agreement by some Brazilian states, relating it to the eories of the Agency and Public Choice and Fiscal Federalism, especially with regard to risk moral and incentives for the agent, represented here by the states, to maximize their benefits over the principal (municipalities). e present work is based on current national and state legislation. e data were collected through analysis of documents and accounting reports made available through the transparency portal, and they were treated through content analysis. us, by exploring the conflicts of agencies resulting from fiscal federalism and Lauro Vinício de Almeida Lima, et al. “FARINHA POUCA, MEU PIRÃO PRIMEIRO”: Repartição tributária e... PDF generado a partir de XML-JATS4R por Redalyc Proyecto académico sin fines de lucro, desarrollado bajo la iniciativa de acceso abierto the incentive mechanisms of the allocation of public resources, the resolution of this case of education enables students to expand their knowledge and analytical skills on the relationship between theories and realities practices in public management, helping them to reflect on government tax collection practices, as well as reflecting the state tax burden on those hired by government management and their impact on public finances of municipal governments.

“FARINHA POUCA, MEU PIRÃO PRIMEIRO”: REPARTIÇÃO TRIBUTÁRIA E O RISCO MORAL NO FEDERALISMO FISCAL BRASILEIRO