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Distribuição dos recursos tributários, carga tributária e reforma tributária: impacto nos municípios

Author

Listed:
  • Frederico Gonzaga Jayme Jr

    ()

  • Valéria C. V. Santos

    ()

Abstract

The aim of this paper is to analyze the recent evolution of the Tax Burden and the fiscal federalism in Brazil, taking into consideration its effects on sub national levels. More precisely, it intends to show how fiscal federalism changed in the last ten years, and how this behavior imposes vertical and horizontal fiscal conflicts. Besides, this study analyzes the distribution of the Tax Burden in Brazil, since the number of no fiscal contributions as well as a regressive the fiscal structure leads to a fiscal structure that contributes to income concentration in Brazil.

Suggested Citation

  • Frederico Gonzaga Jayme Jr & Valéria C. V. Santos, 2003. "Distribuição dos recursos tributários, carga tributária e reforma tributária: impacto nos municípios," Textos para Discussão Cedeplar-UFMG td205, Cedeplar, Universidade Federal de Minas Gerais.
  • Handle: RePEc:cdp:texdis:td205
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    File URL: http://www.cedeplar.ufmg.br/pesquisas/td/TD%20205.pdf
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    Keywords

    Brazil; tax burden; fiscal federalism;

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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