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

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