IDEAS home Printed from https://ideas.repec.org/a/ekm/repojs/v15y1995i3p297-310id1244.html
   My bibliography  Save this article

Fiscal federalism in Brazil

Author

Listed:
  • Fernando Rezende

Abstract

Brazilian fiscal federalism is heavily marked by the regional inequalities and thestrong municipalist tradition of the country. These aspects were dominant for building themodel finally adopted by the 1988 Constitution, which aggravated the vertical and horizontalunbalances in the distribution of fiscal resources, bringing new claim for further reforms.This paper addresses the difficulties faced since then for pushing proposals for redressing theabove-mentioned unbalances and point out the challenges to be met in order to bring thefiscal decentralization process in line with the ultimate goals of efficiency and accountabilityin the use of public resources. JEL Classification: H20; H77.

Suggested Citation

  • Fernando Rezende, 1995. "Fiscal federalism in Brazil," Brazilian Journal of Political Economy, Center of Political Economy, vol. 15(3), pages 297-310.
    • Handle: RePEc:ekm:repojs:v:15:y:1995:i:3:p:297-310:id:1244
    as

    Download full text from publisher

    File URL: https://centrodeeconomiapolitica.org.br/repojs/index.php/journal/article/view/1244/1229
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Fiscal federalismo; intergovernamental relations; tax;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ekm:repojs:v:15:y:1995:i:3:p:297-310:id:1244. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Brazilian Journal of Political Economy (Brazil) (email available below). General contact details of provider: https://centrodeeconomiapolitica.org/repojs/index.php/journal/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.