The Six Pillars of Brazilian Fiscal Federalism

Abstract

One of the serious problems existing in the political-economic administration in Brazil, comes from the adoption of management models existing in other countries, without, however, make the necessary and essential adaptations to our own reality. Observing the Brazilian Fiscal Federalism, one can notice some peculiarities that can mischaracterize the concept of fiscal federalism. Therefore, in this study, the pillars on which Fiscal Federalism is based will be approached Brazilian Government, in order to provide information subsidies that enable understand our reality. Based on these studies, we conclude that Fiscal Education is disseminating element, essential for the population in general, to become aware on the socioeconomic role of taxes, providing more knowledge public management, giving citizens possibilities critical and technical, to gauge the degree of equity and efficiency of our Federalism Supervisor.