Origin, conceptualization, typology, and theoretical proposal of fiscal federalism.

Abstract

This paper mainly exposes the conceptual and theoretical bases related to federalism and fiscal federalism; in such a way that it is possible to understand, first, the origin of federalism and its conception, and second, it is addressed in relation to the distribution of powers and the federal theoretical models: Dual Federalism, Cooperative Federalism, Competitive Federalism and Federalism asymmetric; likewise, the theoretical proposal of fiscal federalism is referred to and within this the centralizing and decentralized models, associated with the discussion regarding which sphere of government should address fiscal functions.