Thesis (MPA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: This theoretically guided qualitative and quantitative study aims at investigating the extent to which centralization of fiscal powers in the Namibian State has been detrimental to development activities of the Okavango Regional Council. A further aim is to make recommendations and suggest balanced inter-governmental fiscal relations between central and regional governments in Namibia. The significance" of this study lies in the fact that, since the abolition of homelands in Namibia by the incumbent goven:rrnent in the 1990s, no comprehensive study has been carried out to analyze the socio-economic implications of such centralization of powers by central government. The study demonstrates that the degree of autonomy afforded to regional governments in Namibia stagnates their role as socio-economic development agents/facilitators. The study also examines the causes of disparities between centnil and regional governments. Important among the causes is the legal framework, which does not specify a fixed sharing formula. A number of corrective measures are suggested by the study. Among these measures are the decentralisation of functions that can be efficiently performed by regional governments, assignment of taxes to regional governments and amendment of existing legislation to allow for a balanced inter-governmental relations policy. The study further suggests that decentralization of functions to regions needs to be carefully planned and implemented because to lack of resource endowment and experienced personnel in the regions. / AFRIKAANSE OPSOMMING: Hierdie teoreties-gefundeerde kwalitatiewe en kwantitatiewe studie is daarop gemik om te bepaal tot watter mate die sentralisering van fiskale magte in die Namibiese regering 'n nadelige effek op die ontwikkelings-aktiwiteite van die Okavango Streeksraad gehad het. Nog 'n doelwit (van die studie) is om aanbevelings en voorstelle te maak vir die daarstelling van gebalanseerde inter-regeringsverhoudings tussen sentrale- en streeksowerhede in Namibië. Die waarde van hierdie studie lê in die feit dat, sedert die afskaffing van tuislande in Namibië deur die huidge regering in die 1990s, geen omvattende ondersoek nog gedoen is om die sosio-ekonomiese implikasies van so 'n sentralisering van magte deur die sentrale regering te ontleed nie. Die studie dui aan dat die mate van selfbestuur wat aan streeksowerhede in Namibië toegeken is, hulle rol as die agente/fasiliteersders van sosio-ekonomiese ontwikkeling kniehalter. Die studie ondersoek ook die oorsake van die verskille wat tans tussen sentrale- en streeksowerehede bestaan. Een van die hoofredes hiervoor blyk te wees die feit dat die bestaande resraamwerk/statutêre nie 'n vaste formule (vir die deling van mag) bepaal nie. 'n Aantal korrektiewe maatreëls word deur die studie aan die hand gedoen. Die aanbevelings sluit onder andere in maatreëls om dié funskies te densentraliseer wat effektief deur streeksowerhede gedoen kan word, die toekenning van belasting aan streeksowerhede en die wysiging van bestaande wetgewing om voorsiening te maak vir 'n gebalanseerde interregeringsverhoudingsbeleid. Die studie beveel verder aan dat die desentralisering van funkies na streke noukeurig beplan en geimplementeer moet word in die lig van 'n gebrek aan middele en ervare personneel in die streke.

Thesis (MPA)--Stellenbosch Univeristy, 2007. / ENGLISH ABSTRACT: Decentralisation is a growing phenomenon worldwide. However, the detail of its implementation determines whether desired objectives are achieved or not. The thesis extensively interrogates this concept from economic, philosophical and political theoretical perspectives, with emphasis on the economic rationale. An international perspective has also been utilised for informing the investigation. Reference is made, in this regard, to both federal and unitary states of the developed and developing world. Botswana, a unitary and developing African country, has been found to be facing more or less the same challenges that undermine the desired benefits of fiscal decentralisation in all developing countries. However, political maturity (which is a prerequisite for decentralisation reforms) - a predictably stable commodity in Botswana -sets it apart from most other developing, if not all, African countries. With regards to decentralisation, a number of considerations framed the analysis. Firstly, the established consecutive approach to Botswana 's centralised economic planning and management has been found to be counter-productive to the financial decentralisation process. This has resulted in an over-regulated local public sector that is not conducive for taking stock of local initiative and being innovative in local affairs, mainly due to an ambiguous institutional framework. Secondly, an ad hoc financial transfer mechanism, that is neither stable nor predictable, clearly undermines integrated financial management and strategic fiscal planning at municipal level. Thirdly, a one-size-fits-all approach to the assignment of expenditure responsibilities to all municipalities, small and large, as well as urban and rural, serves as another constraint. Finally, a lack of stable and buoyant sources of own revenues, as well as inadequate capacity to utilise fully the already existing internal revenues, has created grant economies that survive on a principle of beggar-thyneighbour to actualise their mandates. This? in turn undermines their? significance for the electorates at local level who turn to the national government even for minor local issues that should be addressed within the areas of local jurisdiction.The thesis concludes with recommendations regarding a redesign of the institutional framework, intergovernmental financial transfers, expenditure assignments and generation of internal revenue. It is critically important that the Government of Botswana should develop a strong policy framework, build a strong consensus within the political and bureaucratic circles and coordinate and integrate these reforms through strong capacity-building mechanisms at local governments. Finally, the capacity of the national government to monitor the process cannot be overemphasised. That is, the decentralisation process should initially be centralised with gradual decentralisation processes to allow for flexibility well aware of the fact that decentralisation structures are always in transition. / AFRIKAANSE OPSOMMING: Desentralisasie is wel 'n wereldwye verskynsel, maar suksesvolle implementering vereis aandag aan detail. Die desentralisasiekonsep word in hierdie tesis grondig ondersoek vanuit 'n ekonomiese, filosofiese, sowel as politieke perspektief. Die rol van ekonomiese beginsels in die desentralisasieproses geniet spesiale verwysing. Om die ondersoek so omvattend moontlik te maak is internasionale bronne geraadpleeg, afkomstig vanuit sowel federale as unitere state asook uit ontwikkelde en ontwikkelende lande. Botswana, 'n ontwikkelende Afrika land met 'n unitere staatsvorm, ondervind uitdagings wat, soos in enige ander ontwikkelende land, die voordele van fiskale desentralisasie ondermyn. Politieke volwassenheid en stabiliteit is van die voorvereistes waaraan 'n staatsbestel moet voldoen om desentralisasie suksesvol toe te pas. Gelukkig skiet Botswana in die opsig geensins tekort nie, inteendeel, dit is juis hierdie eienskap wat hom van die meeste - indien nie alle ander - Afrikalande onderskei. Heelwat oorweging is geskenk aan die bepalende faktore rondom desentralisasie. Botswana se gevestigde gesentraliseerde ekonomiese beplanning- en bestuurstelsel is gei'dentifiseer as die belangrikste teenproduktiewe struikelblok wat die finansiele desentralisasieproses ontspoor. Kenmerkend van 'n sentralistiese institusionele raamwerk is 'n oorgereguleerde plaaslike openbare sektor wat nie die skep van eie inisiatief en ondernemende bestuur bevorder of ag op die belangrikheid daarvan slaan nie. Tweede in belangrikheid is 'n onstabiele, ad hoc finansiele oordragmeganisme waarop daar nie peil getrek kan word nie en wat pogings om gei'ntegreerde finansiele bestuurspraktyke en strategiese fiskale beplanning op munisipale vlak te vestig, belemmer. Die derde hindernis is die owerhede se onwilligheid om te besef dat daar geen pasklare benadering bestaan wat by al die uiteenlopende tipes (in terme van grootte en ligging, plattelands tot stedelik) plaaslike besture verantwoordelik bestedingspraktyke sal vestig nie. Laastens is 'n wydlopende gebrek aan stabiele en lewenskragtige, eie inkomstebronne, sowel as onvoldoende kapasiteit om reeds beskikbare, interne belastinginkomste doeltreffend aan te wend, nadelig vir plaaslike regering. Pogings om te verseker dat 'n eie plaaslike raad so 'n groot as moontlike toekenning uit die staatskas ontvang, veroorsaak dat aanliggende rade dan nie hulle regmatige deel ontvang nie. Plaaslike rade se oormatige afhanklikheid van die sentrale regering vir finansiele oorlewing, ondermyn die legitimiteit van plaaslike politici. Laasgenoemde soek gewoon te maklik die oplossing vir 'n plaaslike probleem by die sentrale regering, eerder as om dit self aan te durf Die tesis sluit met aanbevelings oor 'n herontwerpte institusionele raamwerk wat kan lei tot sinvoller finansiele tussenregeringsoordragte, taakgedrewe uitgawes en die skepping van eie, interne belastingbron. Dit is van kritieke belang dat die regering van Botswana 'n stewige beleidsraamwerk ontwikkel en dan konsensus daaroor verkry tussen die politici en burokrasie. Die integrasie en ko-ordinasie van hierdie hervormings kan slegs geskied indien dit gepaard gaan met lewenskragtige kapasiteitsontwikkeling op plaaslike bestuursvlak. Die sentrale regering sal egter eweneens eie kundigheid moet ontwikkel om die proses te monitor, want die desentralisasieproses sal aanvanklik vanaf die middelpunt geskied en geleidelik uitkring. Dit sal buigsaamheid en begrip verg omdat desentralisasie in wese voortdurende oorgang impliseer.

Esta tese tem como objetivo averiguar se políticas de cooperação intergovernamentais, tais como consórcios e Arranjos de Desenvolvimento da Educação (ADEs), se constituem como mecanismos de equalização de condições de oferta e resultados educacionais nos municípios brasileiros. Em 2011, 35% dos municípios do país integravam algum destes arranjos de cooperação intergovernamental, contemplando quase metade da população brasileira. A pesquisa foi constituída em três fases, sendo que as duas primeiras possuíam os objetivos, respectivamente, de construir um panorama da participação municipal em arranjos de cooperação intergovernamental, e de verificar a influência da participação dos municípios nos diferentes arranjos em relação às variáveis educacionais selecionadas. Para tanto, nestas fases da pesquisa foram analisadas as capacidades estatais e resultados educacionais de municípios em situação socioeconômicas semelhante, porém com a diferença de comporem uma ou mais formas de cooperativismo intergovernamental, com base nos dados de 2011. A terceira fase da pesquisa partiu de indícios, observados nas fases anteriores, de que os municípios integrantes do ADE do Vale do Jequitinhonha apresentavam melhores resultados educacionais do que os demais municípios em situação socioeconômica e demográfica semelhantes, e buscou investigar se tais indícios poderiam estar vinculados à participação dos municípios neste arranjo, através de um estudo longitudinal que abarcou o período entre 2007 e 2015. Nas três fases da pesquisa foram utilizadas técnicas da estatística descritiva e de análise multivariada, como regressões e constituição de agrupamentos de municípios, de forma a minimizar o efeito das variáveis associadas a aspectos socioeconômicos e demográficos. Os resultados da análise descritiva foram muito semelhantes à análise inferencial: para a maior parte das variáveis examinadas capacidade estatal, condições de oferta e resultados educacionais a variação mais significativa se deu entre os agrupamentos de municípios com perfil socioeconômico e demográfico semelhantes, do que segundo o tipo de cooperação intergovernamental estabelecido, reiterando a relevância das condições socioeconômicas nas condições de atendimento e dados educacionais. Com relação à análise longitudinal, a partir do caso do ADE do Vale do Jequitinhonha, verificou-se uma melhoria significativa no IDEB ao longo do período observado e uma redução na desigualdade de resultados entre os municípios do referido ADE. No entanto, apesar de o comportamento dos municípios que integravam o ADE ter sido muito superior ao dos municípios brasileiros em geral, e também dos municípios brasileiros que integravam arranjos de cooperação intergovernamental em 2011, este foi bastante semelhante ao dos municípios dos respectivos agrupamentos socioeconômicos do estado de Minas Gerais. Os dados apresentados retratam a situação dos municípios integrantes de consórcios e Arranjos de Desenvolvimento da Educação e reiteram análises realizadas sobre bons resultados dos municípios de Minas Gerais em relação aos demais municípios brasileiros. Com relação à hipótese da pesquisa, seus resultados demonstram que tais mecanismos de cooperação intergovernamentais, no formato como estão atualmente estruturados, não tem contribuido para a redução da desigualdade de atendimento, oferta e resultados educacionais entre os municípios brasileiros. / This thesis aims to investigate whether intergovernmental cooperation policies, such as public consortia and Education Development Arrangements (ADEs), constitute mechanisms for equalization of educational provision and outcomes in Brazilian municipalities. In 2011, 35% of the country\'s municipalities were part of some kind of intergovernmental cooperation arrangement, encompassing almost half of Brazilian population. The research was conducted in three phases. The first two had the objectives, respectively, of building a panorama of municipal participation in intergovernmental cooperation arrangements, and examining the influence of municipal participation in different types of intergovernamental cooperation related to the selected educational variables. Therefore, in these phases of the research, the state capacities and educational results of municipalities in similar socioeconomic situation were analyzed, but with the difference of composing one or more forms of intergovernmental cooperation, based on 2011s data. The third phase of the research was based on evidence from previous phases that the municipalities that are members of the ADE do Vale do Jequitinhonha showed better educational results than the other municipalities in similar socioeconomic and demographic situations, and sought to investigate whether such evidence could be linked to the municipal participation in this arrangement, through a longitudinal study that covered the period between 2007 and 2015. In the three phases of the research, descriptive statistics and multivariate analysis techniques were used, such as regressions and the constitution of clusters of municipalities, in order to minimize the effect of associated variables such as socioeconomic and demographic aspects. The results of the descriptive analysis were very similar to the inferential analysis: for most of the examined variables state capacity, offered conditions and educational outcomes the most significant variation occurred among groups of municipalities with similar socioeconomic and demographic profile than according to the type of intergovernmental cooperation established, reiterating the relevance of socioeconomic conditions in terms of service and educational data. Regarding to the longitudinal analysis, related to the case of the ADE do Vale do Jequitinhonha, there was a significant improvement in the IDEB over the observed period and a reduction in the inequality of results among the member municipalities. However, although the behavior of the member municipalities of the ADE was much higher than that of the Brazilian municipalities in general, and also of the Brazilian municipalities that integrated intergovernmental cooperation arrangements in 2011, this was very similar to the municipalities of the state of Minas Gerais, from the same socioeconomic groups. The data presented the situation of member municipalities of public consortia and Education Development Arrangements, and reiterate the analisis about the good results of Minas Gerais municipalities in relation to other Brazilian municipalities. In relation to the initial hypothesis of this research, its results demonstrate that such intergovernmental cooperation arrangements, as they are currently structured, have not contributed to the reduction of the inequalities regarding educational conditions and indicators among Brazilian municipalities.

O Governo federal prioriza seus aliados locais na provisão de recursos públicos? Utilizando dados do Projeto Mais Médicos para o Brasil - programa do Ministério da Saúde que visa a provisão de saúde básica e o aumento da densidade médica nos municípios brasileiros -, esta dissertação estima o impacto do alinhamento partidário entre governos federal e municipal sobre os indicadores de médicos transferidos e de probabilidade de participação dos municípios no programa. São testadas ainda a existência de punição a municípios governados por partidos de oposição e efeitos diferenciados do alinhamento partidário para subamostras de municípios. Os resultados sugerem que não há privilégio aos municípios governados pelo partido do Governo Federal nem punição aos governados pela oposição. As evidências sinalizam também uma má focalização do programa e a existência de efeito do alinhamento partidário sobre a participação municipal no programa entre municípios governados por prefeitos em segundo mandato. / Does the federal government prioritize its local\'s allies on the provision of public resources? Using data of the Projeto Mais Médicos para o Brasil - an ongoing program from the Brazilian Ministry of Health that targets the provision of basic health services and the increase of the physicians per capita rate by transferring professionals to the Brazilian municipalities -, this dissertation assesses the impact of the political alignment between federal and local governments on the number of physicians transferred to municipalities and the municipalities\' probability of participation. The results suggest that the current federal government does not prioritize same-party municipalities nor penalizes the ones governed by the opposition parties. Evidence also indicate poor targeting of the program and the existence of party alignment effect on municipal participation among municipalities governed by second term mayors.

A presente dissertação tem por objetivo analisar as normas que disciplinam as transferências intergovernamentais no ordenamento jurídico brasileiro implantado com o advento da Constituição Federal de 1988, mostrando a sua importância como instrumento tendente a assegurar a autonomia dos entes federativos. O trabalho tem início com o estudo do Estado Federal e suas principais características, do estudo do Federalismo Fiscal, assim como a definição, principais características, objetivos e justificativas das transferências intergovernamentais no ordenamento jurídico brasileiro. Em seguida, haverá a demonstração e a sistematização de algumas das transferências intergovernamentais no federalismo fiscal implantado pela Constituição Federal de 1988, verificando as formas de distribuição de receita entre os entes federativos, de modo a possibilitar o alcance da efetiva autonomia financeira de cada um. Por fim, os principais pressupostos teóricos decorrentes da análise do texto positivo serão aplicados na prática, com o breve exame de alguns casos controvertidos na doutrina e na jurisprudência. / This masters´ thesis has the purpose of analyzing the provisions which rule the intergovernmental transfers in the Brazilian legal order implemented with the establishment of the Federal Constitution of 1988, showing its importance as instrument to ensure the independence of the federal units. The work started with the study of the Federal State and its main characteristics, the study of the Fiscal Federalism, as well as the definition, main characteristics, goals and justifications of the intergovernmental transfers in the Brazilian legal order. Then, there comes the demonstration and systematization of some intergovernmental transfers in the fiscal federalism implemented by the Federal Constitution of 1988, checking the income distribution of forms between the federative units, in order to allow each one to achieve its effective financial independence. Finally, the main theoretical assumptions resulting from the analysis of the positive text will apply in practice, with the brief examination of some controversial cases in the doctrine and in the jurisprudence.

Made available in DSpace on 2016-04-25T20:20:08Z (GMT). No. of bitstreams: 1 Edna Luzia Almeida Sampaio.pdf: 1870136 bytes, checksum: 0ae876247eff92b2260dcd34202a5e6e (MD5) Previous issue date: 2011-03-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The present study deals with two basic questions: The State as organizer of the competition for different capitals in a certain society and the organization of the institutional field in the implementation of education politics, having for organizational structure the federalism. For an analysis of these convergent dimensions (State, federalism and institutional field in the scope of the education), it is taken as case study the Politics of Formation of Professors, from the concrete reality of the State of Mato Grosso and the cities of Cuiabá and Cáceres. What it intents is to understand how interlaced the federative arrangement of patrimonial trace and the pertaining to school system, in view of its regulating function in the cultural stock market. As conducting wire of the case study the politics of formation of professors was selected. The federalism while model of administrative political organization of the State, whose principles if base on the United States model, composes the problematization of the reality politics in question. The education politics reflect this model that legitimizes as univocal form to think the State, strengthening the dispersion of the politics and, at the same time, promoting the reinforcement of the local power. The spite of this, the principle of autonomy of the federate beings is submerged by the abyssal inequality that misrepresent the concepts of State and Cities as entities equivalents with severe effect on the capacity of government of each being and on the access the different types of capitals, in special the cultural capital / O presente estudo trata de duas questões fundamentais: O Estado enquanto organizador da concorrência por diferentes capitais em uma dada sociedade e a organização do campo institucional na implementação de políticas de educação, tendo por estrutura organizativa o federalismo. Para uma análise dessas dimensões convergentes (Estado, federalismo e campo institucional no âmbito da educação) é tomado como objeto as Políticas de Educação, com enfoque na Política de Formação de Professores. Parte-se do geral para chegar à realidade concreta do Estado de Mato Grosso e os municípios de Cuiabá e Cáceres e, neste último, a análise de uma unidade escolar. O que se pretende é compreender como se entrelaçam o arranjo federativo de traço patrimonialista e o sistema escolar, tendo em vista sua função reguladora no mercado de capital cultural. Como fio condutor do estudo de caso foi selecionado a política de formação de professores. O federalismo enquanto modelo de organização político- administrativa do Estado, cujos princípios se baseiam no modelo estadunidense, compõe a problematização da realidade política em questão. As políticas de educação refletem esse modelo que se legitima como forma unívoca de pensar o Estado, reforçando a dispersão das políticas e, ao mesmo tempo, promovendo o fortalecimento do poder local. A despeito disso, o princípio de autonomia dos entes federados é soçobrado pela desigualdade abissal que deturpa os conceitos de Estado e Municípios como entidades equivalentes com efeitos severos sobre a capacidade de governo de cada ente e sobre o acesso a diferentes tipos de capitais, em especial o capital cultural

Made available in DSpace on 2016-04-26T14:52:58Z (GMT). No. of bitstreams: 1 Edna Luzia Almeida Sampaio.pdf: 1870136 bytes, checksum: 0ae876247eff92b2260dcd34202a5e6e (MD5) Previous issue date: 2011-03-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The present study deals with two basic questions: The State as organizer of the competition for different capitals in a certain society and the organization of the institutional field in the implementation of education politics, having for organizational structure the federalism. For an analysis of these convergent dimensions (State, federalism and institutional field in the scope of the education), it is taken as case study the Politics of Formation of Professors, from the concrete reality of the State of Mato Grosso and the cities of Cuiabá and Cáceres. What it intents is to understand how interlaced the federative arrangement of patrimonial trace and the pertaining to school system, in view of its regulating function in the cultural stock market. As conducting wire of the case study the politics of formation of professors was selected. The federalism while model of administrative political organization of the State, whose principles if base on the United States model, composes the problematization of the reality politics in question. The education politics reflect this model that legitimizes as univocal form to think the State, strengthening the dispersion of the politics and, at the same time, promoting the reinforcement of the local power. The spite of this, the principle of autonomy of the federate beings is submerged by the abyssal inequality that misrepresent the concepts of State and Cities as entities equivalents with severe effect on the capacity of government of each being and on the access the different types of capitals, in special the cultural capital / O presente estudo trata de duas questões fundamentais: O Estado enquanto organizador da concorrência por diferentes capitais em uma dada sociedade e a organização do campo institucional na implementação de políticas de educação, tendo por estrutura organizativa o federalismo. Para uma análise dessas dimensões convergentes (Estado, federalismo e campo institucional no âmbito da educação) é tomado como objeto as Políticas de Educação, com enfoque na Política de Formação de Professores. Parte-se do geral para chegar à realidade concreta do Estado de Mato Grosso e os municípios de Cuiabá e Cáceres e, neste último, a análise de uma unidade escolar. O que se pretende é compreender como se entrelaçam o arranjo federativo de traço patrimonialista e o sistema escolar, tendo em vista sua função reguladora no mercado de capital cultural. Como fio condutor do estudo de caso foi selecionado a política de formação de professores. O federalismo enquanto modelo de organização político- administrativa do Estado, cujos princípios se baseiam no modelo estadunidense, compõe a problematização da realidade política em questão. As políticas de educação refletem esse modelo que se legitima como forma unívoca de pensar o Estado, reforçando a dispersão das políticas e, ao mesmo tempo, promovendo o fortalecimento do poder local. A despeito disso, o princípio de autonomia dos entes federados é soçobrado pela desigualdade abissal que deturpa os conceitos de Estado e Municípios como entidades equivalentes com efeitos severos sobre a capacidade de governo de cada ente e sobre o acesso a diferentes tipos de capitais, em especial o capital cultural

Thesis. 1975. M.C.P.--Massachusetts Institute of Technology. Dept. of Urban Studies and Planning. / Bibliography: leaves 196-200. / M.C.P.

Thesis. 1975. M.C.P.--Massachusetts Institute of Technology. Dept. of Urban Studies and Planning. / Includes bibliographies. / M.C.P.

A presente dissertação tem por objetivo analisar as normas que disciplinam as transferências intergovernamentais no ordenamento jurídico brasileiro implantado com o advento da Constituição Federal de 1988, mostrando a sua importância como instrumento tendente a assegurar a autonomia dos entes federativos. O trabalho tem início com o estudo do Estado Federal e suas principais características, do estudo do Federalismo Fiscal, assim como a definição, principais características, objetivos e justificativas das transferências intergovernamentais no ordenamento jurídico brasileiro. Em seguida, haverá a demonstração e a sistematização de algumas das transferências intergovernamentais no federalismo fiscal implantado pela Constituição Federal de 1988, verificando as formas de distribuição de receita entre os entes federativos, de modo a possibilitar o alcance da efetiva autonomia financeira de cada um. Por fim, os principais pressupostos teóricos decorrentes da análise do texto positivo serão aplicados na prática, com o breve exame de alguns casos controvertidos na doutrina e na jurisprudência. / This masters´ thesis has the purpose of analyzing the provisions which rule the intergovernmental transfers in the Brazilian legal order implemented with the establishment of the Federal Constitution of 1988, showing its importance as instrument to ensure the independence of the federal units. The work started with the study of the Federal State and its main characteristics, the study of the Fiscal Federalism, as well as the definition, main characteristics, goals and justifications of the intergovernmental transfers in the Brazilian legal order. Then, there comes the demonstration and systematization of some intergovernmental transfers in the fiscal federalism implemented by the Federal Constitution of 1988, checking the income distribution of forms between the federative units, in order to allow each one to achieve its effective financial independence. Finally, the main theoretical assumptions resulting from the analysis of the positive text will apply in practice, with the brief examination of some controversial cases in the doctrine and in the jurisprudence.