O ajuste fiscal nos estados 1998-2007

Resumo

The purpose of this report is to investigate the process of fiscal adjustment of the Brazilian states in the last ten years. There is wide consensus that the critical variables of the increasing sustentability of fiscal equilibrium at the state level are Law nº 9.496/97 that linked the state debt renegotiation to the implementation of a deep fiscal adjustment program and the mandatory fiscal conditions imposed by Fiscal Responsibility Law. The report shows that the pattern of fiscal adjustment in most of Brazilian states was marked by a strong increase of the tax receipts. In fact, the policies put in place by the state authorities did not focus on the level and composition of public expenditure. As a result, despite the merits of the primary surplus obtained by most of Brazilian states, we observe that they were achieved by a poor fiscal adjustment pattern since the surpluses were essentially due to an increased tax burden.

Ficha do documento

Tipo

Relatório

Ano

2008

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/13353

Temas

EconomiaFinanças Públicas

Palavras-chave

Ajuste fiscal estadualSuperávit primárioCarga tributáriaAdministração de empresasTributosSuperavit (Economia)