Brazil is a federation composed by the Federal Government, twenty-six states and the Federal District and 5,570 municipalities. The organization of the national health system is a shared responsibility of this three spheres of government and must comply to the constitutional principles of...

This text aims to analytically reflect on the decentralized execution process of the National School Feeding Program (PNAE), especially after an innovation that occurred through Law No. 11.947/2009, with the requirement that all federative entities commit a minimum of 30% of financial transfers...

This study describes China's tax system and the applied tax policies against the covid-19 crisis, which were the Value Added Tax (VAT) deferral and Corporate Income Tax (CIT) deductions. China has a tax system following international standards, having a unified and decentralized tax agency. The...

The current dynamics of sharing competences and financial resources exposes the need to remodel and refine intergovernmental relations through processes of coordination and cooperation in order to minimize asymmetries. It is in this context that public consortia have been standing out in the...

Brazilian society has been facing a new historical cycle since the second half of the last decade, whose most relevant characteristic is the adoption of the neoliberal reforms of the 1990s on a more systemic basis, forming an ultraliberal inflection - a concept that refers to the meaning of the...

This paper discusses the role of the state governments in the Brazilian federative system in the post-1988 Federal Constitution period, which is much characterized by cooperative and competitive mechanisms between the Union and the states and among the states themselves. The state governments...