“…These trends can be summarized as follows: on the one hand, the agenda of the transition period for democracy, driven by the return of direct elections, the fiscal strengthening of subnational entities and the innovations of the Federal Constitution of 1988, which emphasized the strengthening of local governments; on the other, the transformations promoted by neoliberal reforms of the 1990s, with monetary stabilization measures, state administrative reform, renegotiation of state debts, privatization of banks and state enterprises, Unbundling of Federal Government's Revenues -DRU, among others, who have created a recentralizing impulse [9][10][11][12][13][14] .…”