A economia política da vinculação de receitas no Brasil

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

This thesis intends to discuss the structure of earmarked receipts in Brazil, its peculiarities and its effective impacts over the fiscal policy, and to analyse, under the political economy point of view, the reasons for which this excessive earmarking degree came up in the country, as well as its intertemporal process of conformation to the needs of a well managed and consistent economic policy. More specifically, it discusses the evolution of the earmarking degree in Brazil and its political circumstances since the promulgation of the Federal Constitution in 1988, and the perspectives of sustainability of the current fiscal regime, relied upon a strongly earmarked tax system and upon a budgetary model with strong preponderance of the Executive branch.

ASSUNTO(S)

vinculação de impostos economia orçamento sistema tributário economia política política fiscal contribuições sociais

ACESSO AO ARTIGO

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