| Titre | Fédéralisme fiscal, attributions fiscales constitutionnelles et péréquation régionale : Etats-Unis, Allemagne et Brésil dans une perspective comparée | |
|---|---|---|
| Auteur | M. Joao Paul Bachur, avocat, assesseur spécial au ministère fédéral de l'éducation, Brasilia | |
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Revue | Revue française d'administration publique |
| Numéro | no 119, décembre 2006 | |
| Page | 439 | |
| Résumé anglais |
Fiscal federalism, constitutional attributions of fiscal competencies
and regional equalization : USA, Germany and Brazil in comparative perspective.
This paper addresses the institutional and constitutional aspects of the Brazilian
federal system with the view to deal with the problem of regional equalization. The paper
develops an analytical framework focusing on the articulation between constitutional
fiscal attributions (including the taxation competencies sharing and the main related
transfers) and the task of regional equalization in Brazil, starting by an comparative
institutional study involving the United States of America, Germany and Brazil. Source : Éditeur (via Cairn.info) |
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| Article en ligne | http://www.cairn.info/article.php?ID_ARTICLE=RFAP_119_0439 |
