Responsabilidade fiscal e gasto público no contexto federativo / Fiscal responsability and public expenditure in a federal context


IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia




The object of this research is to present a study on how public expenditure could undermine the goals of compliance with the Fiscal Responsibility Law. The study covers the analysis of the features and peculiarities of the Brazilian fiscal federalism, in the face of difficulties arising from the so-called fiscal war breaks out because of the autonomy of federated entities, as well as the pursuit of immediate tax resources at any cost. In the context of federal structure, shall be reviewed successive drafts of the tax reform. In the end, it will be proposed the possible solutions to the issue of uncontrolled public debt, from the perspective of the Fiscal Responsibility Law. The theme is relevant, especially in the face of claims of society for a slowing in the increase of tax burden, which reached historically unprecedented rates, and increased pressure for higher government expenditure, especially those related to social security, education, public safety and health.


federalism federalismo fiscal responsibility gastos públicos orçamento público (direito financeiro) public expenditure reforma tributária responsabilidade fiscal

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