“…More recently, examining data from 2008-2009and 2015, Contarato, Lima, and Leal (2019 observed that there was a growth in per capita spending despite the economic crisis, suggesting that the existence of some form of protection in relation to this link. In any event, the recurring reduction of federal funding, especially after Constitutional Amendment n. 95 (2016), has ended up pressuring the budgets of other entities, generating a need for alternative sources of revenue (Funcia, 2019;Pereira, Oliveira, & Faleiros, 2019). During this period, however, studies demonstrate a loss of capacity in the supply of resources as O'Dwyer, Graever, Britto, Menezes, and Konder (2019) show in a study of municipalities within the state of Rio de Janeiro.…”