Brazil is divided into 27 states, which constitute the primary administrative division of the country and serve as the first level in its two-tier system of internal organization. These states function as federated units with substantial autonomy, possessing their own constitutions, governors, and legislative assemblies. They hold jurisdiction over regional matters including state-level education and healthcare systems, public safety through state military and civil police forces, infrastructure development, and regional transportation networks. States also levy their own taxes, particularly the ICMS (tax on circulation of goods and services), which provides fiscal independence. This federal structure allows states to address local needs while operating within the framework of the national constitution, with responsibilities that complement those of municipal governments at the second administrative level.