A brief analysis of the Federalism in Brazil

Abstract

The purpose of this paper is to present an analysis of the Federalism in Brazil, addressing its perspectives from a tax perspective. For this, we sought to investigate the meaning of the term federalism, its historical background in national and world terms, as well as its application in Brazil since the proclamation of the Republic in 1889, emphasizing, however, the period of duration of the current Brazilian Constitution, dated 1988. In this regard, some proposals have been presented which have not come to be applied, as well as others that are under study or full implementation. Therefore, we performed a brief review of the existent bibliography on the theme, combined with opinions of specialists on the subject. Based on this theoretical framework, we sought to define what the current state of federalism in Brazil is, what steps led to this context, and what the options for the future are.