Population census, new "municípios" and tax reform impacts of the financial position of brazilian "municípios"
This paper evaluates the impacts of the inclusion of new population data, the creation of new "municípios" and the tax reformulation to be implemented in Brazil on the federal and state transferences of resources to Brazilian "municípios". In the first case,...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 1993 |
| País: | Brasil |
| Institución: | Fundação Getulio Vargas (FGV) |
| Repositorio: | Revista de Administração Pública |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.periodicos.fgv.br:article/8655 |
| Acceso en línea: | https://periodicos.fgv.br/rap/article/view/8655 |
| Access Level: | acceso abierto |
| Palabra clave: | Fund participation of municipalities municipal finance tax reform new municipalities census. Participación en el Fondo de los municipios las finanzas municipales reforma fiscal nuevos municipios censo. Fundo de participação dos municípios finanças municipais novos municípios censo demográfico. |
| Sumario: | This paper evaluates the impacts of the inclusion of new population data, the creation of new "municípios" and the tax reformulation to be implemented in Brazil on the federal and state transferences of resources to Brazilian "municípios". In the first case, data from the 1991 population census is substituted for estimates now in use in calculating municipal shares in the other "municípios" shares in that amount, and its effects are calculated. Finally, the possible effects of a reformulation in the Brazilian tax system, as discussed presently in the Congress, is estimated. |
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