Aspectos conceituais das relações financeiras intergovernamentais

Resumo

This article is aimed at analising the relationship among Brazilian government levels. In order to set a background, one looks into the major studies dealing with the experience of other countries and gives special attention to the analytical framework according to which those studies are carried out. The intergovernmental relations in Brazil can be classified as transfers related or not to a tax sharing system, as well as state and local governments indebtedness. It is a major finding of the study that the grant system played a decisive role in decentralizing government expenditures during the eighties. The 1988 Constitution enhance the observed trends towards finance and fiscal decentralization, but with new changes in the grant structure benefiting state and local governments's autonomy.

Ficha do documento

Tipo

Artigo científico

Ano

1992

Instituição

Universidade de São Paulo. Faculdade de Economia, Administração, Contabilidade e Atuária

Fonte

Estudos Econômicos

Idioma

Português

Acesso

Não informado

DOI

10.11606/1980-53572211jrra

Identificador

oai:revistas.usp.br:article/158775

Licença

http://creativecommons.org/licenses/by-nc/4.0

Temas

Finanças PúblicasDesenvolvimento RegionalGestão Municipal

Palavras-chave

finanças públicasfederalismo fiscalrelações intergovernamentaisdescentralização fiscalPublic financefiscal federalismintergovernmental transfersfiscal decentralization