An analysis of the contribution system for the public federal budget: problems and perspectives of the Brazilian fiscal federalism

• Grant number: 17/12929-5
• Support Opportunities: Scholarships in Brazil - Scientific Initiation
• Start date: September 01, 2017
• End date: August 31, 2018
• Field of knowledge: Applied Social Sciences - Economics - Fiscal and Monetary Policies
• Principal Investigator: Fabiana Fontes Rocha
• Grantee: Brunno Pastro Xavier de Oliveira
• Host Institution: Faculdade de Economia, Administração e Contabilidade (FEA). Universidade de São Paulo (USP). São Paulo , SP, Brazil

Abstract

Based on the fiscal federalism established in Brazil, we intend to analise how its structure triggered the strengthening of the contribution system and in which way it has impacted the Union public account in terms of tax concentration and budget rigidity. In order to do that, we will discuss the revenue raising mechanism associated with DRU using data for 1999 - 2015. (AU)