Resumo

BARJA, Gover. Second-generation fiscal decentralization:: a brief review. Tinkazos [online]. 2011, vol.14, n.29, pp. 109-122. ISSN 1990-7451.

Second-generation fiscal decentralizationis a theoreticalreferencetowhatshould be understood as an “efficient” decentralization in thesense of containingan incentive structurethat can simulatecompetition and bringaboutanalignment of intereststowardsmarketbaseddevelopment. Thetheoreticalreference can be usedtoanalyzethepractice of decentralization in terms of deviationsfromthetheory, thusmakingitpossibletoidentifythe incentives contained in thepolitical and fiscal institutions of thedecentralizationmodelimplemented and thebehaviourthey induce.

Palavras-chave : fiscal decentralization; institutional economy; political institutionality; economic institutionality; tax jurisdiction ; efficiency; equityconflict ; inflexible Budget.