Resumo

ANDERSON, George. Federalismo en el siglo XXI: tendencias y prospectivas. Doc. aportes adm. pública gest. estatal [online]. 2007, n.9, pp.15-25. ISSN 1851-3727.

Federalism emergence at a worldwide level and its constitution as a problem concerning the 21st C are discussed. By analyzing different experiences, the progress of federalism is related with the growth of democratization and its social pressure so the local voice expresses itself in politics. Studying in depth the fiscal aspect of federalism, some openended questions are presented to be discussed. Faced to the tendency towards expenditure decentralization, it is worth noting the discussion on the delegation of powers to municipalities to both, collect taxes and observe the role they play. The matter regarding how far it is possible to go with the purpose of leveling the resources or minimizing the differences between states is tackled. Finally, the problem of tolerance, -cultural and political-, within a federal system as regard competency in tributaries subjects between states and provinces is approached.

Palavras-chave : Federal systems; Fiscal federalism; Decentralization.

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