Describir: Intergovernmental fiscal relations in Latin America :

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