Federalismo fiscal à brasileira: algumas reflexões

Abstract

In a country of continental dimensions with profound economic and social differences between regions, as well as an inadequate political and electoral system, fiscal federalism in Brazil is facing major challenges as it approaches the end of the century. There is a need to reconcile price stability and the resumption of development with a fiscal structure characterized by a high degree of decentralization of fiscal powers and resources that favors state and municipal governments, as well as less developed units and regions. The federal government needs to perform na adequate coordinating role, while sub-national governments must adopt a minimum degree of harmonization between their fiscal authority and their spending. Despite the difficulties and complexities, the Brazilian federation has been relatively stable. There is nevertheless a need to anticipate events and to adopt reforms that prevent a reversion of this situation and that make the federation stronger, more united and more democratic.