Revisão dos critérios de rateio dos fundos de participação

Authors

  • Luiz Arruda Villela

DOI:

https://doi.org/10.11606/1980-535723n10lav

Keywords:

revenue charing, tax reform

Abstract

This paper describes the revenue sharing criteria and
proceedings in Brazil, and evaluate its distortions.
Furthermore, the author advances proposals of a new mechanism of distribution of revenues, which simplifies current practice and improves the constitution objective: promote social and economic balance, without penalizing own tax effort

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References

VILLELA, Luiz Arruda. Fundos de Participação dos Estados e Municípios: avaliação dos critérios de rateio. Recife: SUDENE, 1989.

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Published

01-12-1993

Issue

Vol. 23 No. Especial (1993): Reforma Fiscal

Section

Não definida

License

Copyright (c) 1993 Luiz Arruda Villela

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

By submitting an article, the author authorizes its publication and attests that it has not been submitted to any other journal. The original article is considered final. Articles selected for publication are proofread for grammatical and orthographic errors. The journal does not pay rights for published articles. The Institute of Economic Research from the School of Economics, Business and Accounting of the University of São Paulo (Instituto de Pesquisas Econômicas da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo) owns the journal's copyright.

How to Cite

Villela, L. A. (1993). Revisão dos critérios de rateio dos fundos de participação. Estudos Econômicos (São Paulo), 23(Especial), 225-254. https://doi.org/10.11606/1980-535723n10lav