Descentralização fiscal: revendo idéias

José Roberto Rodrigues Afonso


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


Descentralização administrativa; Reforma tributária

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ISSN 1980-2668