The fiscal disputes between Brazilian states were among the significant characteristics of the second half of the nineties in that country. This article analyses the so-called fiscal war and its impact on federative relationships, seeking to identify the set of factors that led to it. I also look at its relationship to the problem of unequal development between the diverse regions of the country. In order to illustrate the generalization of inter-state conflicts on fiscal matters, I examine different «fronts» in this war, such as the automotive industry, the information technology sector and agroindustry. Finally, I conduct a synthesis of perspectives for dealing with the problem, considering the recomposing of the federative pact along more constructive and equal bases.
fiscal war; federative relationships; regional development; Tax on the Circulation of Commodities and Services (ICMS)
