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,...

Descripción completa

Detalles Bibliográficos
Autores: Azzoni, Carlos Roberto, Isai, João Yo
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.
Descripción
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.