Download Constitutional Engineering in Brazil: The Politics of by Celina Souza PDF

By Celina Souza

The e-book investigates why a rustic dealing with concerns that had to be tackled national selected to decentralize whilst it moved from authoritarianism to democracy. It discusses the occasions of the Brazilian constituent meeting and investigates the result of decentralization on the subnational sphere. the implications recommend that there has been an absence of social consensus on what was once to be completed by way of decentralization. They recommend that political and fiscal elements effect the results of decentralization, hence exposing the bounds of decentralization on coverage results.

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By Celina Souza

The e-book investigates why a rustic dealing with concerns that had to be tackled national selected to decentralize whilst it moved from authoritarianism to democracy. It discusses the occasions of the Brazilian constituent meeting and investigates the result of decentralization on the subnational sphere. the implications recommend that there has been an absence of social consensus on what was once to be completed by way of decentralization. They recommend that political and fiscal elements effect the results of decentralization, hence exposing the bounds of decentralization on coverage results.

Show description

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Additional resources for Constitutional Engineering in Brazil: The Politics of Federalism and Decentralization

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The decrease in gross revenue from 25 percent of GDP between 1970-83 to 20 percent in 1989 was not because of a policy for the reduction of tax, but because of inflation, subsidies, tax relief and recession. Since 1991 gross revenue has increased but has remained stable at around 23 percent of GDP, similar to what was achieved during the 1970s, when inflation was lower and the economy grew at higher levels. 6 The financial resources of subnational governments further increased after the 1988 Constitution.

S On the other hand, the federal government's tax revenue declined from 16 percent of GOP in 1980 to 14 percent in 1991, whereas revenue from the contributions has risen. 3. One feature of the Brazilian tax system is its constant change. Some examples can be cited. )) The same amendment created the federal temporary tax on financial transactions (IPMF) and determined its extinction in 1994. The IPMF was approved by Congress after nine months of intense negotiations and has been the subject of several legal actions since its promulgation.

These trends worsened the distributive cleavages between levels of government because there were fewer resources to share and to transfer. The decrease in gross revenue from 25 percent of GDP between 1970-83 to 20 percent in 1989 was not because of a policy for the reduction of tax, but because of inflation, subsidies, tax relief and recession. Since 1991 gross revenue has increased but has remained stable at around 23 percent of GDP, similar to what was achieved during the 1970s, when inflation was lower and the economy grew at higher levels.

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