Las relaciones fiscales intragubernamentales en México
In this paper, a global view is presented on inter-governmental fiscal relations in Mexico, to provide elements for a solution to the problematic under debate at the First National Finance Ministry Convention. The current system of distribution of taxation powers has given rise to a heavy centraliza...
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2009 |
| País: | México |
| Institución: | UNIVERSIDAD NACIONAL AUTÓNOMA DE MÉXICO |
| Repositorio: | Problemas del Desarrollo. Revista Latinoamericana de Economía |
| Idioma: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/7515 |
| Acceso en línea: | https://www.probdes.iiec.unam.mx/index.php/pde/article/view/7515 |
| Access Level: | acceso abierto |
| Palabra clave: | SISTEMA BANCARIO COMPETENCIA BANCARIA INVERSION EXTRANJERA PAISES EN DESARROLLO fiscal federalism local finances decentralization intergovernmental fiscal relations tax burden fédéralisme fiscal finances locales décentralisation relations fiscales intergouvernementales moyens d’imposition federalismo fiscal finanças locais descentralização relações fiscais intergovernamentais faculdades impositivas |
| Sumario: | In this paper, a global view is presented on inter-governmental fiscal relations in Mexico, to provide elements for a solution to the problematic under debate at the First National Finance Ministry Convention. The current system of distribution of taxation powers has given rise to a heavy centralization of the tax burden on the federal government, as well as having failed to provide sufficient resources for any of the three areas of government. Thus the question to resolve now is: How should the tax burden and expenditure be distributed so that each area of government adequately fulfill the functions corresponding to it? |
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