The paper presents, first, a theoretical investigation on the structure of Fiscal
Federalism Brazilian state, outlining the concept, fundamentals and their
peculiarities; therefore, analyzes the behavior of the Brazilian federal fiscal pact
after the advent of the Federal Constitution of 1988 and the political-administrative
and financial decentralization, demonstrating the considerable participation of
intergovernmental transfers in government revenue available from subnational
entities, particularly since 2000, standing out the high participation in the Brazilian
municipal revenue. The second chapter elucidates the composition, methods,
features and functions of the legal system of intergovernmental transfers in the
current Brazilian federative state, emphasizing the need to link with the fiscal
equalization and development. Finally, the last chapter discusses the behavior of
intergovernmental transfers in government revenue from Parámunicipalities in the
period 1989 a 2012, compared to the own collection, tax collection and revenue
available, as well as analyzes their impact by mesoregions compared with PIB and
IDH-M, in order to evaluate locally the performance of fiscal equalization and
development.
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