Texto para Discussão, Instituto de Pesquisa Econômica Aplicada (IPEA) 1908
The objective of this study is to investigate the fiscal capacity of the Brazilian states in the light of estimates of their indices of Autonomy, adopting as timeframe analysis the period following approval of the Fiscal Responsibility Act, passed in the year 2000. The text provides a brief discussion of the concept of Federalism, Fiscal Federalism, and the issues related to resource allocation and federal conflicts. Then a brief description of the major economic events that occurred in the Brazilian economy in the period 1990-2010 and its repercussions in the tax structure of the federated entities is made. A special chapter discusses the indicators investigated. It is also analyzed the trajectory of the Index Autonomy of the states, through a cut sub-regional. Given the regional approach is possible to perceive the existence of a strong asymmetry in the fiscal capacity of the states due to the high degree of regional income disparity in this country's federalist scenario.
intergovernmental relations federalism governance capabilities regional and local development