En el análisis de las transformaciones actuales de las finanzas locales en Francia, realizado en este artículo, destaca la importancia de la administración pública local. Con base en el método hipotético-deductivo se concluye que uno de los desafíos a los que debe hacer frente el futuro de la hacienda local en Francia es el de garantizar un crecimiento estable en un territorio cohesionado, para lo que se requiere de una distribución de fuentes impositivas coordinada con la administración pública central, de tal manera que las colectividades locales cuenten con autonomía de decisión.

The aim of this study is to show the tax rate of management control of the legislation according to the tax residence of the people who obtain income from wages. The questions considered here are: Is the income tax rate applied to national resident workers and to residents abroad proportionally? Under the same circumstances, in both cases do they pay similar amounts? The empirical analysis was based on the evaluation of the income tax and tax rate of management control in Mexico based on the Suits progressivity index. It was found that, under similar conditions, the amount of the tax to be paid by a resident abroad is less than that paid by a national resident.