Transferencias e impuesto predial en México

Canavire‐Bacarreza, Gustavo; Espinoza, Nicolás

doi:10.1016/j.eunam.2015.09.004

Cited by 17 publications

(11 citation statements)

References 9 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The local public treasury 4 of Mexico has internal and external sources of income that are exercised each year. Figure 1 shows that income from real estate, other tax and non-tax revenues are collected by municipal treasuries.…”

Section: The Local Public Treasury In Mexicomentioning

confidence: 99%

See 1 more Smart Citation

Income of the Local Public Treasury in Mexico

Zúñiga-Espinoza

Perez

2022

TSSJ

View full text Add to dashboard Cite

Own income for the local public treasury in Mexico must be more productive. One of its main characteristics is that in 2018 they financed 23 cents of each peso that was spent at the municipal level; while transfers contributed with 73 cents. On the other hand, the public debt contributed with 4 cents to the public spending of municipal governments. However, it was observed that property tax is not being well used, so it can generate more benefits if it is put to work in favor of providing quality public goods and services for the residents who live in the municipal space. Under the current fiscal coordination scheme, transfers will continue to be the most important resource for this level of government, but it is necessary that the level of property tax collection reaches at least one point of GDP for the next decade.

show abstract

Section: The Local Public Treasury In Mexicomentioning

confidence: 99%

“…Oates (1977) says that local public treasury is born by combining: space and treasury 4. The local public treasury will refer to the tasks of administration of income, expenditure and debt that the municipal governments exercise in their territory.…”

mentioning

confidence: 99%

Income of the Local Public Treasury in Mexico

Zúñiga-Espinoza

Perez

2022

TSSJ

View full text Add to dashboard Cite

show abstract

“…), since they need fewer additional resources. In this sense, for example, some authors have studied the effect of transfers received by the local government on other revenues, finding a negative relation in the way that an increase in the transfers received may allow municipal managers to reduce the tax burden without reducing the total level of revenues (Canavire-Bacarreza & Espinoza, 2015; Valenzuela-Reynaga & Hinojosa-Cruz, 2017). Therefore, if a municipality receives fewer transfers (or revenues from other sources) it may decide to fine more to try to maintain (or increase) its total revenues.…”

Section: Econometric Proceduresmentioning

confidence: 99%

Political Budget Cycles in Public Revenues: Evidence From Fines

Benito¹,

Guillamón²,

Ríos³

2021

Sage Open

View full text Add to dashboard Cite

This article seeks to ascertain whether local governments make improper use of their discretion and use pecuniary sanctions for electoral purposes. To this end, a sample of Spanish municipalities with a population of more than 1,000 citizens during the period 2010 to 2016 has been used. Our results show that revenues from fines are influenced by the presence of elections. In particular, we find that local governments in an election year reduce the percentage of fines, measured either over total non-financial revenues or in per capita terms. This reduction, compared to the pre-election year, suggests that politicians use their discretionary power to issue fewer fines in election years, as they are aware that penalties are not well-regarded by citizens. In addition, we find that the most indebted municipalities, those governed by right-wing parties and the most fragmented municipalities tend to collect more revenues from fines in the pre-election year. Finally, other factors influencing revenues from fines are the number of inhabitants of the municipality, the sources of external funding that the local government has, the ideology of the rulers and their political strength.

show abstract

“…En el caso del predial en México, los estudios que han tratado el tema descansan en argumentos de corte económico. Estos trabajos han sugerido que el bajo nivel de recaudación municipal tiene que ver con las transferencias de recursos que reciben del gobierno federal (Sour, 2004(Sour, , 2008Canavire y Zúñiga, 2015;Zúñiga, 2010 federales, es decir, las participaciones (ramo 28) y las aportaciones (ramo 33), tienen un efecto pernicioso sobre la recaudación de impuestos locales, pues han ocasionado que los gobiernos subnacionales sean altamente dependientes de esos recursos y los han desincentivado para mejorar el cobro de impuestos como el predial. Si bien esto tiene sentido, estudios empíricos más recientes que consideran a todos los municipios del país a lo largo de los últimos veinte años (Unda y Moreno, 2015; Unda, 2017) contradicen esta tesis al concluir que las transferencias se relacionan positivamente con la recaudación predial.…”

Section: Los Determinantes De La Recaudación Tributaria Sugeridosunclassified

Los límites de la recaudación predial en los municipios urbanos de México: un estudio de casos

Gutiérrez¹

2018

EDU

View full text Add to dashboard Cite

El nivel de recaudación tributaria está determinado por factores económicos, políticos y de capacidad institucional. El objetivo de este trabajo es analizar el poder explicativo de los últimos dos sobre la recaudación predial. Para ello se llevó a cabo un estudio de casos en seis municipios urbanos, lo que permite observar los mecanismos que están detrás de los factores que influyen en el nivel de recaudación predial. Se condujeron más de treinta entrevistas semiestructuradas con funcionarios municipales y se midió la capacidad institucional para el cobro del predial de las tesorerías y los catastros. Los hallazgos principales demuestran, por un lado, que a mejores niveles de recursos humanos, materiales y tecnológicos (mayor capacidad institucional), mayor es la recaudación. Y, por otro lado, que los alcaldes, tesoreros y directores del catastro deciden generalmente no subir las tasas, tampoco actualizar valores catastrales ni capitalizar las actualizaciones para aumentar la recaudación porque juzgan que tales medidas tendrán un costo político que no quieren pagar.

show abstract

Transferencias e impuesto predial en México

Cited by 17 publications

References 9 publications

Income of the Local Public Treasury in Mexico

Income of the Local Public Treasury in Mexico

Political Budget Cycles in Public Revenues: Evidence From Fines

Los límites de la recaudación predial en los municipios urbanos de México: un estudio de casos

Contact Info

Product

Resources

About