Resumo

REZENDE, Fernando. Descentralização e transferencias intergovernamentais de recursos na América Latina: Argentina, Brasil e Colômbia. Doc. aportes adm. pública gest. estatal [online]. 2007, n.9, pp.55-102. ISSN 1851-3727.

Designing and operating resource-transference regimes from central governance to sub nationals ones; the nurturing and supporting fiscal decentralization processes, without collecting taxes that entail hard challenges are presented. An analysis of such challenges and difficulties to overcome them is discussed in the present study. Three analyses from different countries offering diverse and interesting fields of study to observe two aspects involved are discussed. As it is stated, the objective is not to find in each one of the experiences a universal solution. The search for answers by formulating true questions, a thorough study of the consequences and opening of a fluent dialogue are important issues to discuss and necessary to obtain the maximum consensus as regard what is necessary to do in each one of the cases so the fiscal decentralization processes render the expected results. Under that perspective, the considered experiences offer useful elements for an adequate understanding and identification of problems as a possible road to go in each case.

Palavras-chave : Fiscal decentralization; Federalism; Fund transference; Latin America.

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