Fiscal federalism in Brazil
An overview
Bibliographic Data
| ID | 16829994 |
|---|---|
| Authors | José Serra, José Luis Peris Serra (0000-0003-3780-2659, Federal Government of Brazil), José Roberto R Afonso (0000-0002-8434-5764, Fundação Getulio Vargas) |
| Year | 2007 |
| Volume | 2007 |
| Issue | 91 |
| Pages | 29-51 |
| Publication date | 2007-06-03 |
| Open Access | No |
| Type | ARTICLE |
| Venue | CEPAL review (JOURNAL) |
| Journal identifiers | ISSN: 0251-2920 • E-ISSN: 1684-0348 |
| Publisher | United Nations Publications (PUBLISHER • US) |
| DOI | 10.18356/425cf532-en |
| OpenAlex | W126195503 |
| Language | EN |
| References cited | 2 |
Although the states and municipalities that comprise the Brazilian Federation have considerable autonomy in raising their own tax income and spending public funds, this is not the outcome of a planned decentralization process. The improvement in fiscal indicators at the subnational-government level since the promulgation of the Fiscal Responsibility Act has made a major contribution to the success of the country’s macroeconomic stabilization policy. Nonetheless, the Federation is seen as a major stumbling block for reform of the tax system. As a contribution to the debate on federative balance in the division of fiscal responsibilities, this paper makes a diagnostic study of the federative framework and recent institutional changes, and proposes a new federative agenda
Autonomy · Block grant · Central government · Decentralization · Economic policy · Economics · Federalism · fiscal federalism · Fiscal policy · Local government · Macroeconomics · Market economy · Political science · Politics · Promulgation · Public economics · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Public Administration · Taxation and Compliance Studies
| Highly cited | No |
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