The present work exposes the influence of French political centralization in Brazil contrasted with the influence of north-American federalist doctrine in the 1830s. Through historiographical research and the analysis of financial studies and political and legislative documents of the Empire, it addresses the decentralization movement on the 1830s, which enabled the origins of fiscal federalism in Brazil, and that at the time it already exhibit many of the problems that persists to nowadays. Finally, it is concluded that the decentralization movement on Brazil Empire was inspired by north-American federalism, but that it failed in taking account of the Provinces finances.