Abstract
This paper aims at integrating the discussion on the role of fiscal constitutions -in a broad sense- as a determinant, among other factors, not only of financial relations but also of the inherent dynamics of a federal system. Specifically, this study will focus on the role of equalization mechanisms as tools of (dis)integration in multilevel countries that have experienced secessionist challenges. For this purpose, it aims to design a benchmark that could be used a standard for legal comparison to calibrate the (dis)integrative effects of the different elements that made up equalization mechanisms. Thus, the analysis will explore from a legal point of view the internal architecture of equalization mechanisms, focusing on those structural elements whose nature is connected to the notion of fiscal constitution with the aim of identifying the integrative and disintegrative effects that these elements have in the territorial accommodation of national minorities in multilevel systems.