Uma análise comparada do federalismo fiscal e tributário no Brasil e nos Estados Unidos

Abstract

This article aims to analyze the structure of the Fiscal Federalism of Brazil and the United States, in order to find points of convergence between them. In this sense, a check is made about their intergovernmental transfers and tax structure, comparing them to the expenses of the federal government and other federative entities. The methodology used corresponds to an empirical study about fiscal federalism with quantitative and qualitative approach. Thus, it can be seen that Brazilian states and municipalities depend significantly on government transfers, while US states and municipalities have a tax collection system that does not depend so much on transfer schemes.