Notes on fiscal federalism, competitive federalism and financial constitution in Brazil

Abstract

The objective of this paper is to assist research in fiscal federalism, using national and foreign doctrines not only from the legal area, but also from political science and economics. We make a brief review and reflection on some theories that address legal, political and economic aspects of fiscal federalism. In particular, the following points are addressed: general notions of fiscal federalism; Thomas Dye's doctrine of competitive federalism; the theory of financial constitution; and the role of planning and intergovernmental transfers in the implementation of public policies. The research is theoretical, with the support of documental analysis and the deductive method.