It directs the government to hand about half its tax revenue to the 27 states and 5,500 (often financially incontinent) municipalities.

• 它指令政府将大约一半的税收分发到27个州（注：巴西包括26个州和一个首都联邦区）和5500个（通常挥霍财政的）市政当局（注：巴西在州下设市，全国共有5562个市）。