Earmarked revenues after the Federal Constitution of 1988 Rigidity or flexibility? : the case of CIDE-Combustíveis / A vinculação de receita pós-Constituição Federal de 1988 - rigidez ou flexibilidade? : o caso da CIDE-combustíveis

AUTOR(ES)

Karlo Eric Galvão Dantas

DATA DE PUBLICAÇÃO

2008

RESUMO

After the Federal Constitution of 1988 and, especially, after the monetary stability brought about by Plano Real in 1994, a persistent increase in mandatory expenses has been noticed in Brazil, mainly in the social area. The growth of mandatory expenses, the high level of mandatory financial transfers, imposed by laws and the Constitution itself, the obligation of a minimum for application of financial resources in some specific areas and the expansion of a series of revenues legally earmarked to a particular category of expenditure have left a strict margin of maneuver for a consistent Fiscal Policy. As a consequence, the Brazilian government started to pursue new funding to finance these expenses. As a result, the Federal Government has increased the tax burden, by creating new taxes often earmarked to urgent and essential expenditures. We argue that, paradoxically, the main purpose of this increase on earmarked revenues in the Brazilian budget is to make it more flexible and not rigid and this target is being successfully accomplished. We illustrate the point with an analysis of a particular federal contribution, named CIDE (stands for Contribuição de Intervenção no Domínio Econômico), which is a tax on petroleum, gas and alcohol trade, including imports. CIDE was implemented in 2002 and is a clear case in which the creation of a new tax did not reduce the flexibility of the bugetary process. It has happened not only because of a Federal Law that allows to freed part of some earmarked revenues DRU (stands for Desvinculação de Receitas da União) , but also because of the underutilization and diversion of the new tax, and the migration of the original resources that supported the areas earmarked to other expenditures.

ASSUNTO(S)

cide-combustíveis vinculação de receitas earmarked revenues economia contribuição de intervenção no domínio econômico - cide-combustíveis. budget rigidity rigidez orçamentária orçamento público federal contribuição de intervenção no domínio econômico

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