Artículos de revistas
Fiscal federalism in Brazil: an overview
Registro en:
Cepal Review. Comision Economica Para America Latina Y El Caribe, n. 91, n. 29, n. 51, 2007.
0251-2920
WOS:000253725700002
Autor
Serra, J
Afonso, JRR
Institución
Resumen
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. 91 29 51