This comment is inspired in the article written by Luciana Dias de Lima regarding the relationships between fiscal federalism and the process of decentralization of the Single Health System. It highlights and expands issues regarding the transformations that have taken place in the intergovernmental relationships and the changes in public institutionality that marked the period the author analyzed. The comment calls the reader's attention to the potential deconstruction of the federative relationships of the Single Health System described and analyzed in the text proposed for, if the Executive's new tax reform, which is currently proceduring, is approved.
public funding; federalism and health; intergovernmental relationships; SUS
