Federalist reform and tax reengineering as prerequisites for the reduction of regional inequalities
DOI:
https://doi.org/10.5433/2178-8189.2007v11n0p133Keywords:
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.