出版社：Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas
摘要：Concordam os estudiosos que, sem a política tributária vigente, seria difícil a execução da maior parte dos programas realizados no período de 1965 até hoje. Mas os especialistas também estão de acordo em que essa mesma política vem gerando sucessivas distorções ao longo dos anos. O governo central transformou-se no grande tomador de decisões, quase sempre sem a participação dos governos estaduais e locais, que perderam boa parte dos recursos que administravam como uma espécie de sacrifício para o atendimento das prioridades nacionais.
其他摘要：The article endeavors to provide a contribution to the debate now being greatly focused in the country's political and institutional framework, as concerns Tax Reform. Discussions involving the system of taxation established by Constitutional Amendment n. ° 18/65 and regulated by Act n. ° 5.172/66 and its complementary legal dispositions have largely expanded within several sectores of society, particularly during 1982 and 1983. The Federal Government itself instituted a special task-force to study the matter, as determined in Interministerial Order MF/Seplan n.O 063/82. Parallel to said body, a number of demonstrations arised from different social segments with an interest in the problem. The study tries to present a summary of these lines of thought and also of recent trends on the reform, being in itself a descriptive and informative study on the many and sometimes discrepant views, exposed about political and administrative questions emanating from the tributary system now being enforced, and that recommed the system's modification.
