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Previous issue date: 1986 / This research intends to contribute to' the ana1ysis of the brazi1ian rea1ity through Espirito Santols case, comprehending the period Df 1946 to 1980, trying to demonstrate the fi[lancia1 dependency Df the state governments ref1ected on the 10ss of their own income and the.necessary autonomy for'its use. In a retrospecti ve v i e I': i t has been observed an excessi ve tendency to centra1ization shown by the brazilian federa1ism main1y after the 1967 tax reform wich estab1ished·a strict control of the Union on the tax incomes and action of the states, reducing its autonomy on tax legislation. FinanciaI and political centralization caused the loss of the previously acquired privileges bj' the state governments as well as the limitation of the autonomy in terms of fiscal politics. There was an attempt.to compensate an outstanding reduci:.ion of the state tax incomes by establishing the transfers mechanism whlch despi te their redistributive functions imposes a series Df requirements' and determinations for its application. From this assertion on the fiscal po1itics starts to be analised in Espirito Santo State observing the state administration during this período We come to a conclusion that the constant financiaI crisis that occurred limi ted the creation of a s tate fiscal poli tics. With this, we kno\\l th2t the states became mere adminis'crati ve agents just reproducing the major decisions ma de by the federal government. GeneralJ.y speaking, thcre \'.ias an attempt to prove the fin3flciaJ. deper:d8flcy anaJ.ysis of the basis and the resources Df the allocation. It was observed that the economical basis did not permit the enlargement of the income taxes demonstrating a, high dependency of intergovernmental transfers and waiting for the enlargement of indebtment to serve the investment decisions. AlI this reflected on the expansion limitation of the public expenses. A high- credi t dependency did not permi t the search af investments requested by the state development politics. Thedimension of the phenomenon was evaluated by the process of the resources allocation through th~ neoclassic and Marxist vision. lt is worth outstanding that the neoclassic vision revealed a conduction of the expenses to attend the public welfares, the investments, the social welfares and the ones relatedto the health and . education. But it was the analisys of the Maixist vision that made it possible to reveal the concentrati6n of the resources for the arran~1ement of the joint stock in damage of the ones related to the joint expenses of the production. P,nother important consequence of the financiaI dependency was the aggravation of state government's fiscal crisis. For this, there was the contribution of the pressures in favor af higher expenses which made easier the process of stock accumulation and in Espirito Santo's case also the ones manifested with the implantation of great projects. This monography intends to contribute to the coming deeper studies to éxplain the state government's financiaI dependency. / o estudo pretende contribuir para a análise da realidade brasileira, através do caso do Estado do Espírito Santo, no período compreendido entre 1946 a 1980, tentando demonstrar a dependência financeira dos governos estaduais refletida na perda de receitas próprias e da necessária autonomia para a sua utilização. Numa visão retrospect.iva observa-se uma excessiva tendência à centralização manifestada pelo federalismo brasileiro, principalmente, depois da Reforma Tribut.ária de 1967, que estabeleceu um rigoroso controle da União sobre as receitas tributárias e sobre a ação dos Estados- membros, reduzindo sua autonomia em matéria de legislação tributária. A centralização financeira e política fez com que os governos estaduais perdessem 8S prerrogativasanteriorrnente adquiridas e tivessem limitada sua autonomia em;matéria de politica fiscal. Tentou-se compensar a acentuada redução das receitas tributárias estaduais lnstituindo- se o mecanismo das transferências que, a despeito de suas funç5es redIstributi vas, impõe uma série de exig§ncias e determinações para a sua aplicação. A partir dessa constataç50 passa-se a analisar a política fiscal no Estado do Espírito Santo observando-se as administrações estaduais nesse período. Cheg~-se à conclusão de que as sucessivas crises financeiras ocorridas limitaram a formulação de uma política fiscal estadual. Com isso, constat3-se que os estados passaram a ser rneros agentes administrativos reproduzindo as decis5es maiores formuladas pelo governo federal. Em linhas gerais, tentou-se comprovar a dependência fi
| Identifer | oai:union.ndltd.org:IBICT/oai:bibliotecadigital.fgv.br:10438/8730 |
| Date | January 1986 |
| Creators | Vieira, Clóvis Abreu |
| Contributors | Silva, Fernando Antonio Rezende da, Medeiros, Antonio Carlos de, Escolas::EBAPE, Campos, Anna Maria Monteiro |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Source | reponame:Repositório Institucional do FGV, instname:Fundação Getulio Vargas, instacron:FGV |
| Rights | Todo cuidado foi dispensado para respeitar os direitos autorais deste trabalho. Entretanto, caso esta obra aqui depositada seja protegida por direitos autorais externos a esta instituição, contamos com a compreensão do autor e solicitamos que o mesmo faça contato através do Fale Conosco para que possamos tomar as providências cabíveis., info:eu-repo/semantics/openAccess |
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