Democracy, fundamental rights and public finance: a constitutionalist criticism of the Steuerle-Roeper Index

Authors

DOI:

https://doi.org/10.5380/rinc.v8i1.72768

Keywords:

fundamental rights, fiscal democracy, fiscal rigidity, Steuerle-Roeper Index, constitutionalist criticism.

Abstract

The article proposes to critically discuss the concept of fiscal democracy as operationalized by the means of the Steuerle-Roeper Index. It is assumed that the contemporary sociohistorical context comprises a scenario of crisis or decline of democracies, largely explained by the fiscal difficulties faced by the States. The Fiscal Democracy Index is discussed as a promising scientific contribution for the attribution of empirical tangibility to such a reality. However, a difficulty is identified concerning the non-consideration of fundamental rights as condition for the possibility of democratic politics. Finally, an example from the Brazilian constitutional system is presented in order to illustrate the article´s theoretical argument. 

Author Biography

Francisco Mata Machado Tavares, Universidade Federal de Goiás

Professor adjunto na Universidade Federal de Goiás (Goiânia-GO, Brasil). Docente permanente do Programa de Pós-graduação em Direitos Humanos (mestrado e doutorado). Doutor em Ciências Políticas pela Universidade Federal de Minas Gerais. E-mail: franciscotavares@ufg.br.

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Published

2021-09-14

How to Cite

TAVARES, Francisco Mata Machado. Democracy, fundamental rights and public finance: a constitutionalist criticism of the Steuerle-Roeper Index. Revista de Investigações Constitucionais, [S. l.], v. 8, n. 1, p. 161–183, 2021. DOI: 10.5380/rinc.v8i1.72768. Disponível em: https://revistas.ufpr.br/rinc/article/view/72768. Acesso em: 24 dec. 2025.

Issue

Vol. 8 No. 1 (2021): January/April

Section

Original articles

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