Federalist reform and tax reengineering as prerequisites for the reduction of regional inequalities

Authors

  • Aldimar Alves Vidal e Silva Universidade Estadual de Londrina

DOI:

https://doi.org/10.5433/2178-8189.2007v11n0p133

Keywords:

Federalism, cooperativism, inequality, regionalism, taxation.

Abstract

This study observes the national scenery from two perspectives: the fiscalism and its relations with the federation and the federative fiscalism in relation to the socio-constitutional project. It analyzes the national fiscalism, taxation and revenue sharing by the source and the product; it identifies some incorrections in the distribution of the product of revenues collected and some federative paradoxes, not only in the concentration of revenues in the Union’s hands, but also in the inability to manage transfers or to coordinate local interests in relation to the national ones.

Author Biography

Aldimar Alves Vidal e Silva, Universidade Estadual de Londrina

In memorian. Mestrando do curso de Direito Negocial da Universidade Estadual de Londrina (UEL).

Published

2007-12-15

How to Cite

Silva, A. A. V. e. (2007). Federalist reform and tax reengineering as prerequisites for the reduction of regional inequalities. Scientia Iuris, 11, 133–144. https://doi.org/10.5433/2178-8189.2007v11n0p133

Issue

Section

Artigos