期刊名称：Canadian Journal for New Scholars in Education
电子版ISSN：1916-9221
出版年度：2012
卷号：13
期号：103
页码：92-114
语种：Portuguese
出版社：Canadian Society for Studies in Education
摘要：The main objective of this paper is to examine the Tax Reform promoted by the Federal Constitution of 1988 and its implications in the first half of the 1990s. Despite the critical approach, which seeks to analyze the conflicts and contradictions related to the social process, it was focused on the government analysis, with less emphasis for the social movements’ struggles. The Union was responsible for most of the taxes collection, and it was favored the rise of legal transfers among the federal entities. The municipal governments, after strong growth, were the primary beneficiaries by increasing their revenues due to the transfers instead of fiscal effort increase. As a result, it was structured a regressive tax where the workers eventually contributed more than the elites in the consumption of goods, in a system considered as of low quality.
关键词：Fiscal Federalism;Federal Constitution of 1988;Tax Reform;Federalismo Fiscal;Constituição Federal de 1988;Reforma Tributária.
