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fbtwitterlinkedinvimeoflicker grey 14rssslideshare1
Coutinho, Mauricio C. (1996)
Publisher: Institute for the Study of the Americas
Languages: English
Types: Article
Subjects: ECO, LAW
By means of an analysis of the tax revenue performance within the period\ud 1989-93, this paper aims to provide further insights into the relation between\ud inflation and fiscal structure in Brazil, stressing issues of distribution and equity.\ud This paper gives: (a) a brief summary of the Brazilian fiscal system under the\ud 1988 Constitution; (b) a description of the federal experience in sharing\ud revenues; (c) a comment on the effects of inflation on revenues and budgetary\ud results; (d) an overview of the tax performance in the period 1988/93; (f) a\ud review of equity and allocative effects.
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    • 12 For an authoritative discussion of the fiscal reform under military rule, see Oliveira, F.A. A Reforma Tributaria de 1966 e a Acumulagao de Capital (B.Horizonte: Ed. Oficina de Livros, 1991) (2nd ed.).
    • 13 Two texts provide valuable information on the negotiations preceding the 1988 Constitution as well as the main features of the tax system: Oliveira, F.A. Crise, Reforma e Desordem do Sistema Tributario Nacional (Campinas: Unicamp, 1992); Rezende, F.
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