Fiscal federalism in Brazil

Fernando Rezende ()

Brazilian Journal of Political Economy, 1995, vol. 15, issue 3, 297-310

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.

Keywords: Fiscal federalismo; intergovernamental relations; tax (search for similar items in EconPapers)
Date: 1995
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