Resumen
After more than 20 years since the constitutional reform, not having complied with the sixth provisional clause, and despite the progress made in reducing poverty and strengthening the middle class since 2001 to date, significant imbalances remain in Argentina with regard to the equality of opportunities among citizens from different regions of the country, which is both a challenge and a priority in the State?s agenda. Fiscal Federalism as a phenomenon and instrument for social development must attend to the equalization of opportunities as a central objective, according to which it will be possible to rethink the entire vertical structure of governmental competencies, capacities and responsibilities. A major challenge is to give greater impetus to the bottom-up process in the configuration or reconfiguration of public policies, currently marked by discretion and direction, to seek consensus policies and close to citizens in all corners of the country.