This article deals with the decentralization of the Brazilian National Health System (Sistema Único de Saúde - SUS), particularly referred to the distributive resource allocation process among the three government levels. Therefore, it presents, on one hand, the constitutional and legal framework and normative instruments that guide the decentralization process inside the SUS. On the other hand, it analyses the regionalization of the resource allocation that has been effectively done by the Ministry of Health, including direct expenditures as well as financial transfers to states and municipalities. Finally, general considerations are done.
Brazilian Health System; Decentralization; Resource allocation
