Descentralização fiscal: revendo idéias
- Authors
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José Roberto Rodrigues Afonso
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- Keywords:
- Descentralização administrativa, Reforma tributária
- Abstract
- The Brazilian Federation features an accentuated degree of decentralization, as much in terms of the political and institutional configuration as at the level of the tax and fiscal indicators. The majority of the analysts and participants in the national debate do not know the evolution and structure of the government accounts, and, even less, the comparisons with international experience. There is much to do in the administrative arena and in the infraconstitutional legislation to organise and further the process of fiscal decentralization, though all this depends on what the central government (in the sense of its political powers), above anything else, assumes a firm desire to decentralize, transfer power to the state and municipal governments.
- Downloads
- Issue
- Vol. 15 No. 2 (1994)
- Section
- Artigos
- License
- A remessa dos artigos à revista implica a cessão dos direitos autorais à FEE.