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Title: Federalismo fiscal à brasileira: algumas reflexões
Authors: Afonso, José Roberto R.
Keywords: Política tributária - Brasil
Fiscal policy - Brazil
Federalismo - Brasil
Federal government - Brazil
Impostos - Brasil
Taxation - Brazil
Issue Date: Dec-1999
Publisher: Banco Nacional de Desenvolvimento Econômico e Social
Abstract: In a country of continental dimensions with profound economic and social differences between regions, as well as an inadequate political and electoral system, fiscal federalism in Brazil is facing major challenges as it approaches the end of the century. There is a need to reconcile price stability and the resumption of development with a fiscal structure characterized by a high degree of decentralization of fiscal powers and resources that favors state and municipal governments, as well as less developed units and regions. The federal government needs to perform na adequate coordinating role, while sub-national governments must adopt a minimum degree of harmonization between their fiscal authority and their spending. Despite the difficulties and complexities, the Brazilian federation has been relatively stable. There is nevertheless a need to anticipate events and to adopt reforms that prevent a reversion of this situation and that make the federation stronger, more united and more democratic.
Other Identifiers: SERRA, Jose; AFONSO, José Roberto R. Federalismo fiscal a brasileira: algumas reflexões. Revista do BNDES, Rio de Janeiro, v.6, n.12 , p. [3]-29, dez. 1999.
Appears in Collections:Produção BNDES - Artigos

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