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Descentralização subnacional, autonomia e disparidade fiscal no Brasil

Author

Listed:
  • Alberto Porto

    (Facultad de Ciencias Económicas de la Universidad Nacional de La Plata)

  • Walter Rubén Rosales

    (Facultad de Ciencias Económicas de la Universidad Nacional de La Plata)

Abstract

Este artigo é um estudo aplicado às finanças públicas subnacionais, focado nos aspectos de descentralização, autonomia e incidência fiscal territorial no Brasil, sendo apresentadas medidas e estimativas de descentralização, autonomia e igualdade territorial de oportunidades (de despesas, receitas próprias e transferências). O setor subnacional e o impacto regional de políticas fiscais alternativas são avaliados. Os resultados mostram que os estados e municípios são um grupo muito heterogêneo, que há fortes desequilíbrios fiscais horizontais, que as transferências têm um componente distributivo que as atenua, mas não as compensa totalmente, e que se espera um papel crescente dos governos municipais.

Suggested Citation

Handle: RePEc:ekm:cgpc00:v:24:y:2019:i:78:id:77994
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