Describir: Intergovernmental fiscal relations in Latin America :

  ______    _____    _    _    __   __    _____      ___              
 /_   _//  |  ___|| | || | ||  \ \\/ //  / ____||   / _ \\      ___   
   | ||    | ||__   | || | ||   \ ` //  / //---`'  / //\ \\    /   || 
  _| ||    | ||__   | \\_/ ||    | ||   \ \\___   |  ___  ||  | [] || 
 /__//     |_____||  \____//     |_||    \_____|| |_||  |_||   \__ || 
 `--`      `-----`    `---`      `-`'     `----`  `-`   `-`     -|_|| 
                                                                 `-`  
   ___    
  / _ \\  
 | / \ || 
 | \_/ || 
  \___//  
  `---`