FISCAL FEDERALISM IN BRAZIL AND IN THE EUROPEAN UNION

被引：0

作者：

Catarino, Joao Ricardo ^{[1
,2
,3
]}

Abraham, Marcus ^{[4
,5
,6
]}

机构：

[1] Univ Lisbon, Ciencias Sociais Especialidade Adm Publ, Lisbon, Portugal

[2] Univ Lisbon, Leciona Fiscalidade Financas Publ Gestao & Direit, Inst Super Ciencias Sociais & Polit, Lisbon, Portugal

[3] Inst Politecn Lisboa, ISCAL, Lisbon, Portugal

[4] Univ Estado Rio De Janeiro, Direito Financeiro & Tributario, Rio De Janeiro, Brazil

[5] Univ Estado Rio De Janeiro, Direito Publ, Rio De Janeiro, Brazil

[6] Univ Estado Rio De Janeiro, NEFIT, Nucleo Estudos Financas & Tributacao, Rio De Janeiro, Brazil

来源：

REVISTA ESTUDOS INSTITUCIONAIS-JOURNAL OF INSTITUTIONAL STUDIES | 2018年 / 4卷 / 01期

关键词：

Federalism; Decentralization; Public Finance; Taxation;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

This paper presents the issue of fiscal federalism in Brazil and in the European Union. It shows a brief overview of the relations between the member states of the Brazilian Federation and the European Union, the general concepts of fiscal federalism as a scientific field focused on the study of the division of functions of the public financial sector between the different levels of government and the challenges faced by Brazil and the European Union in the search for a better institutional and financial arrangement among its components.

引用

页码：186 / 210

页数：25

共 50 条

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