Federalismo fiscal no Brasil pós-Constituição Federal de 1988 e seus desdobramentos na primeira metade dos anos de 1990

Abstract

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.