FISCAL FEDERALISM, INSTITUTIONAL INCOME EQUALIZATION AND THE NATIONAL POLICY FOR REGIONAL DEVELOPMENT (PNDR): AN ANALYSIS WITH PANEL DATA

• Autor(a) principal: Paiva, Claudio Cesar
• Data de Publicação: 2018
• Outros Autores: Quaglio, Gislaine de Miranda, Fonseca, Gleison Lopes
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Análise Econômica (Online)
• Texto Completo: https://seer.ufrgs.br/index.php/AnaliseEconomica/article/view/52459
• topic: Fiscal Federalism; Fiscal equalization; PNDR; R10; R50; H72; H77; Federalismo fiscal; Equalização fiscal; PNDR; R10; R50; H72; H77

The paper proposes a reflection on the complexity involving the misallocation of institutional income in Brazil, through the analysis of imbalances of institutional income and fiscal management of subnational entities. The inter and intra-regional income disparity is high and equalization mechanisms are ineffective to equate the vertical gap and the horizontal gap, which shows the need for continuous improvement of the institutions responsible for relations and federal policies. The idea is that the vision of territorial planning ad opted by the National Policy for Regional Development (PNDR) to reduce regional disparities should consider addressing the gap sand weaknesses of fiscal federal entities. The results found may indicate a situation of heterogeneity between the groups, however, the focus of analysis followed for a finding of internal heterogeneity in each group. In this sense, the research allowed, above all, to highlight problems such as the precariousness of the Brazilian tax system and municipal fiscal policies, and can subsidize an agenda of policy-related proposals, such as a PNDR, of legislative and institutional changes in the regional theme.