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Indexado en Scopus This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential. Through an experiment, the research shows that dissuasive policies only do not explain the whole phenomenon of tax compliance; on the contrary, some psychological factors, denoted in the literature as “tax morale”, should also be considered in such study. Thus, if Peru expects to join the OECD (a goal for celebrating the bicentennial of its independence), it must improve tax compliance to standards equal to those of more developed countries; some non-dissuasive and low-cost public policies based on tax morale research may help to achieve this goal. Este estudio examina el esfuerzo fiscal y el cumplimiento voluntario impositivo en Perú. Así, en 2014, la economía peruana recaudó solo el 52.8% de su potencial total. Luego, a través de un experimento se demuestra que las políticas disuasivas no explican por sí solas el cumplimiento tributario; por el contrario, los factores psicológicos, agrupados por la literatura como “moral fiscal”, deben considerarse en dicho estudio. Por lo tanto, si Perú espera unirse a la OCDE (ya que es un objetivo para celebrar el bicentenario de su independencia), debe mejorar el cumplimiento tributario con estándares similares a los de los países más desarrollados, y algunas políticas públicas de bajo costo diseñadas sobre la investigación de la moral fiscal pueden ayudar a conseguir este objetivo. info:eu-repo/semantics/publishedVersion Revisión por pares

Este estudio examina el esfuerzo fiscal y el cumplimiento voluntario impositivo en Perú. Así, en 2014, la economía peruana recaudó solo el 52.8% de su potencial total. Luego, a través de un experimento se demuestra que las políticas disuasivas no explican por sí solas el cumplimiento tributario; por el contrario, los factores psicológicos, agrupados por la literatura como “moral fiscal”, deben considerarse en dicho estudio. Por lo tanto, si Perú espera unirse a la OCDE (ya que es un objetivo para celebrar el bicentenario de su independencia), debe mejorar el cumplimiento tributario con estándares similares a los de los países más desarrollados, y algunas políticas públicas de bajo costo diseñadas sobre la investigación de la moral fiscal pueden ayudar a conseguir este objetivo. This study examines the fiscal effort and voluntary compliance in the payment of taxes in Peru, given that in 2014, the Peruvian economy collected only 52.8% of its total tax potential. Through an experiment, the research shows that dissuasive policies only do not explain the whole phenomenon of tax compliance; on the contrary, some psychological factors, denoted in the literature as “tax morale”, should also be considered in such study. Thus, if Peru expects to join the OECD (a goal for celebrating the bicentennial of its independence), it must improve tax compliance to standards equal to those of more developed countries; some non-dissuasive and low-cost public policies based on tax morale research may help to achieve this goal.

In Latin America, tax revenue has increased in the last fifteen years; nevertheless, the prevailing levels of inequality and poverty lead to the question of whether these countries can increase tax revenues even more, in order to be able to genuinely finance public expenditure levels that are necessary to restrain them. Using fiscal effort as metodology, this article presents estimations that allow concluding that countries with lower levels of development have a lower capacity to generate fiscal resources, while countries with medium or high levels of development could be able to increase their tax collection, but due to political and institutional reasons they have decided to maintain low tax rates. En América Latina, la recaudación fiscal ha experimentado un crecimiento en los últimos quince años; sin embargo, los niveles de desigualdad y pobreza imperantes llevan a preguntarse si los países pueden aumentar aún en mayor medida los ingresos tributarios, en función de poder financiar en forma genuina los niveles de gasto público necesarios para morigerarlos. Mediante la metodología de esfuerzo fiscal, en este artículo se presentan estimaciones que permiten concluir que los países con menor nivel de desarrollo están asociados a una menor capacidad de generación de recursos fiscales, y países con desarrollo medio o alto podrían incrementar su recaudación, pero por decisiones políticas e institucionales han determinado mantener tasas impositivas bajas.

The purpose of the study was to determine whether or not a variance in the quality of the public high school facilities existed among the Commonwealth of Virginia school divisions, since the 1982 Peccia study, An Analysis Of The Financing Of Public High School Capital Facilities In Virginia. Reasons for the variance in the quality of the public high school facilities, if any, were determined from an examination of a capital facilities survey instrument and various economic and financial characteristics. Methods and procedures used in the study included the capital facilities survey instrument, Crossman CAFIS. The Crossman CAFIS accurately reflected not just the number of facilities that existed in the school divisions but the quality of each facility. The researcher sent an electronic survey instrument to each high school principal within the sampled school divisions to rate their facilities using 75 indicators. The researcher visited all the high schools within the study in order to ensure the variance in how one perceives the differences in facilities would be limited. Any variance in the quality of the public high school facilities among the sampled school divisions were examined for economic factors that include; local composite index, fiscal effort and fiscal capacity. A significant finding of the study was that a large variance existed between the quality of high school facilities within the sampled school divisions, as measured by Crossman CAFIS. Reasons for that variance can be partially attributed to the fiscal effort of the sampled school divisions. School divisions that made a large fiscal effort and had a large fiscal capacity scored high on the Crossman CAFIS. School divisions that made a low fiscal effort and had low fiscal capacity, also scored low on the Crossman CAFIS. The lowest quality of high school facilities were found to be in the Western region of Virginia, despite isolated instances of high fiscal effort by some school divisions. Implications and recommendations were made in accordance with the findings of the study. A large variance existed in the Virginia school divisions between the quality of high school facilities as measured by CAFIS. The reason for the variance in high school facilities were due in part to the level of fiscal effort exerted by the school divisions. EDD

La Constitución de 1991 profundizó la descentralización fiscal al aumentar el volumen de transferencias del Gobierno central hacia el nivel territorial y redefinió las funciones de los distintos niveles de Gobierno, incrementando sus responsabilidades. La tributación que genera mayor recaudo está monopolizada por el Gobierno nacional, quedando pocas posibilidades de nuevos gravámenes a los gobiernos locales, los cuales se financian casi exclusivamente con transferencias, causándoles una alta dependencia financiera, en especial de aquellos cuya capacidad de generación de rentas propias es casi nula. The Constitution of 1991 has made fiscal decentralization deeper as it has augmented the number of transferences from the central government towards the territorial level of the State, apart from having redefined the functions of the different governmental levels and increased the responsibilities of the local governments. Revenues that generate the greater income are still monopolized by the central government, resulting in a diminished possibility for the local governments -who are financed almost solely by transferences from the central government- to impose new tax rates. This phenomenon causes the municipalities to be highly dependent from the central government, especially those who have a nearly inexistent capacity for generating their own revenues. A Constituição de 1991 aprofundou a descentralização fiscal; para aumentar o volume de transferências do governo central para o nivel regional e redefiniu os papéis dos diferentes níveis de governo, aumentando as suas responsabilidades. Tributação gera maior coleção é monopolizado pelo governo nacional, deixando pouca chance de novos impostos para os governos locais, que são financiadas quase exclusivamente através de transferências, provocando uma alta dependência financeira, especialmente aqueles cuja capacidade de gerar sua própria renda é quase nula. Portanto, é apropriado para analisar o nível de dependência dos municípios de sexta categoria de Boyacá e estabelecer causalidade que origina, com base em uma estimativa econométrica.

Este documento explora el proceso de descentralización en Colombia desde su marco normativo y su relación con las finanzas públicas de los municipios del departamento de Santander, por medio del análisis de la situación fiscal de los entes territoriales del departamento durante 2004-2012. Para este ejercicio se toman como referencia los indicadores de dependencia intergubernamentales y esfuerzo fiscal, planteados por el Departamento Nacional de Planeación (DNP). Se evidencian, en la mayoría de los casos, problemas en la generación de recursos propios y un alto grado de dependencia de las transferencias del Gobierno central. This document explores the decentralization process in Colombia through its normative framework and its relation with the public finances of the municipalities of Santander Department, by means of the analysis of fiscal situation of local authorities of the Department during 2004-2012. For this exercise have been taking as reference the indicators of intergovernmental dependence and fiscal effort, proposed by the National Department of Planning (DNP, by its Spanish acronym), showing in most of the cases problems in the generation of own resources and one high degree of dependence from the transfers of the central government. Este artigo explora o processo de descentralização na Colômbia através do quadro regulamentar que converge e sua relação com as finanças públicas dos municípios de Santander, que através da análise da situação fiscal das autoridades locais do departamento durante o período entre os anos de 20042012 , o exercício realizado com base nos indicadores de dependência e de esforço fiscal intergovernamental levantada pelo Departamento Nacional de Planejamento (DNP ), mostrando na maioria dos casos os problemas na geração de recursos próprios e alto grau de dependência das transferências do governo central.

RESUMEN En América Latina, la recaudación fiscal ha experimentado un crecimiento en los últimos quince años; sin embargo, los niveles de desigualdad y pobreza imperantes llevan a preguntarse si los países pueden aumentar aún en mayor medida los ingresos tributarios, en función de poder financiar en forma genuina los niveles de gasto público necesarios para morigerarlos. Mediante la metodología de esfuerzo fiscal, en este artículo se presentan estimaciones que permiten concluir que los países con menor nivel de desarrollo están asociados a una menor capacidad de generación de recursos fiscales, y países con desarrollo medio o alto podrían incrementar su recaudación, pero por decisiones políticas e institucionales han determinado mantener tasas impositivas bajas. ABSTRACT In Latin America, tax revenue has increased in the last fifteen years; nevertheless, the prevailing levels of inequality and poverty lead to the question of whether these countries can increase tax revenues even more, in order to be able to genuinely finance public expenditure levels that are necessary to restrain them. Using fiscal effort as metodology, this article presents estimations that allow concluding that countries with lower levels of development have a lower capacity to generate fiscal resources, while countries with medium or high levels of development could be able to increase their tax collection, but due to political and institutional reasons they have decided to maintain low tax rates. RESUMO Na América Latina, a arrecadação fiscal tem experimentado um crescimento nos últimos quinze anos; porém, os níveis de desigualdade e pobreza imperantes nos levam a questionar se os países podem aumentar ainda mais os ingressos tributários, em função de poder financiar de forma genuína os níveis de gasto público necessários para amenizá-los. Mediante a metodologia de esforço fiscal, neste artigo, são apresentadas estimativas que permitem concluir que os países com menor nível de desenvolvimento estão associados a uma menor capacidade de geração de recursos fiscais, e países com desenvolvimento médio ou alto poderiam incrementar a sua arrecadação, mas por decisões políticas e institucionais determinaram manter taxas impositivas baixas.

The objective of this study was to estimate the Fiscal Effort Index (IEF) for the municipalities of Paraíba, comparing their effective tax collection with an estimate of their potential tax collection, from 2003 to 2014. Specifically, the objective was to highlight the characteristics of the fiscal performance of the municipalities of Paraíba, identifying the variables determining the collection capacity of these federative entities, and measuring the possibility of expansion of their own tax collections. In addition, we sought to establish a correlation between fiscal effort, dependence on intergovernmental redistributive transfers, and socioeconomic development of municipalities in Paraíba. Secondary data were collected from official sources, such as the Sistema de Informações Contábeis e Fiscais do Setor Público Brasileiro [Brazilian Public Sector Accounting and Tax Information System] (SICONFI), from the Secretaria do Tesouro Nacional [National Treasury Secretariat] (STN); the Sistema de Acompanhamento da Gestão dos Recursos da Sociedade [Society Resources Management Monitoring System] (SAGRES) of the Tribunal de Contas do Estado da Paraíba [Court of Audit of the State of Paraíba]; the Instituto Brasileiro de Geografia e Estatística [Brazilian Institute of Geography and Statistics] (IBGE); and the Federação das Indústrias do Estado do Rio de Janeiro [Federation of Industries of the State of Rio de Janeiro] (FIRJAN). A panel-based econometric technique with a fixed effects regression model was used to determine the potential tax revenue of municipalities in Paraíba. To obtain the fiscal effort index, the effective collection of municipalities was divided by the potential collection estimated by the model. The results indicated that the tax revenue of the municipalities of Paraiba from 2003 to 2014 could have been up to 46% higher. In addition, by Pearson's correlation coefficient, it was evidenced that the IEF is negatively correlated with the dependence of the redistributive transfers, and positively with the socioeconomic development. It was also observed that the degree of dependence of redistributive transfers is negatively correlated with socioeconomic development. Nenhuma O presente estudo teve como objetivo estimar o Índice de Esforço Fiscal (IEF) para os municípios paraibanos, cotejando sua arrecadação tributária efetiva com uma estimativa de sua arrecadação tributária potencial, no período de 2003 a 2014. Especificamente, objetivouse evidenciar as características do desempenho fiscal dos municípios da Paraíba, identificando as variáveis determinantes da capacidade arrecadatória desses entes federativos, e mensurar a possibilidade de expansão das suas arrecadações tributárias próprias. Além disso, buscou-se estabelecer a correlação entre o esforço fiscal, a dependência de transferências intergovernamentais redistributivas e o desenvolvimento socioeconômico dos municípios paraibanos. Utilizaram-se dados secundários, coletados junto a fontes oficiais, tais como o Sistema de Informações Contábeis e Fiscais do Setor Público Brasileiro (SICONFI), da Secretaria do Tesouro Nacional (STN); o Sistema de Acompanhamento da Gestão dos Recursos da Sociedade (SAGRES), do Tribunal de Contas do Estado da Paraíba; o Instituto Brasileiro de Geografia e Estatística (IBGE); e a Federação das Indústrias do Estado do Rio de Janeiro (FIRJAN). Foi utilizada técnica econométrica de dados em painel, com modelo de regressão de efeitos fixos, para determinar a receita tributária potencial dos municípios paraibanos. Para obtenção do Índice de Esforço Fiscal, dividiu-se a arrecadação efetiva dos municípios pela arrecadação potencial estimada pelo modelo. Os resultados indicaram que a receita tributária dos municípios paraibanos, de 2003 a 2014, poderia ter sido até 46% maior. Ademais, pelo coeficiente de correlação de Pearson, evidenciou-se que o IEF é correlacionado negativamente com a dependência das transferências redistributivas, e positivamente com o desenvolvimento socioeconômico. Constatou-se, ainda, que o grau de dependência das transferências redistributivas é correlacionado negativamente com o desenvolvimento socioeconômico.

Mestrado em Ficalidade Submitted by Filomena Borba (fmborba@iscal.ipl.pt) on 2021-03-18T15:29:23Z No. of bitstreams: 1 Dissertaá∆o L°dia Santos.pdf: 1356487 bytes, checksum: ce4b22a7f7d4a67a732ce2afe4f6aa64 (MD5) Made available in DSpace on 2021-03-18T15:29:23Z (GMT). No. of bitstreams: 1 Dissertaá∆o L°dia Santos.pdf: 1356487 bytes, checksum: ce4b22a7f7d4a67a732ce2afe4f6aa64 (MD5) Previous issue date: 2017-09 info:eu-repo/semantics/publishedVersion

RESUMO Os sistemas tributários endossam a ideia da justiça na repartição do imposto e na diminuição das desigualdades na distribuição da riqueza pelo imposto de renda. Várias pesquisas defendem que a política tributária deve realizar uma redistribuição da renda mais justa, compatível com a ideia de justiça social, a equidade, a igualdade e a progressividade do imposto. Esta pesquisa demonstra que essa repartição do esforço fiscal no imposto de renda português não é justa nem atende aos níveis de renda e que as desigualdades têm se agravado. As conclusões evidenciam tendências verificáveis eventualmente noutros países, nomeadamente no Brasil. ABSTRACT Fairness is the underlying general idea of tax systems regarding the tax burden, and the redistribution of wealth in order to reduce inequalities. The principles of equitable distribution of tax burden, the tax equality and progressive income taxation are considered very relevant to the compliance of the tax policy as far as the reduction the income disparities is concerned. This research deals with the distribution of the tax effort of the Portuguese and seeks to demonstrate that the distribution of tax burden is not fair nor corresponds to the declared income levels. It demonstrates that inequalities in income distribution have worsened. The findings of this study can show verifiable possible trends in other countries, including Brazil.

Resumo: Este artigo busca comparar os três indicadores da dívida pública brasileira mais utilizados como medidores de condição fiscal do país: a Dívida Líquida do Setor Público (DLSP) e a Dívida Bruta do Governo Geral (DBGG), calculadas pelo Banco Central do Brasil, e a Dívida Bruta do Governo Geral, calculada pelo Fundo Monetário Internacional (FMI). O objetivo deste trabalho é responder qual deles seria, atualmente, o que melhor expressa o esforço fiscal do governo. Para tanto, foram feitos exercícios de correlação entre esses indicadores e dois parâmetros econômicos relacionados à capacidade e à disposição do governo em honrar seus compromissos fiscais: crescimento econômico e superávit primário. Os mesmos exercícios foram repetidos para um período de maior volatilidade nos mercados financeiros internacionais, como forma de averiguar como tais indicadores reagem em momentos em que o governo, em geral, necessita se financiar a custos maiores. Os resultados sugerem que a Dívida Bruta do Governo Geral, calculada pelo Banco Central do Brasil, é o melhor indicador, dentre os três pesquisados, para a medição do desempenho fiscal brasileiro nos últimos anos. Abstract: This article aims to compare the three Brazilian public debt indicators most used as measures of the country's fiscal condition: the Net Public Sector Debt and the Gross General Government Debt calculated by the Central Bank of Brazil, as well as the Gross General Government Debt calculated by the International Monetary Fund. The goal of this paper is to find out which of these most accurately measures the government's fiscal effort at present. For this purpose, correlation exercises were carried out between these indicators and two economic parameters related to the ability and willingness of the government to meet its fiscal commitments: economic growth and primary surplus. The same correlation exercises were repeated for a period of increased volatility in global financial markets, in order to observe how those indicators react, in general, at times when the government needs to raise capital at higher costs. The results suggest that the Gross General Government Debt calculated by the Central Bank of Brazil is the best among the three tested indicators as a measure of Brazilian fiscal performance in recent years.

The main aim of this article is to submit an idea of the structural balance within the euro area fiscal surveillance framework, characterising its main methodological aspects and analysing the level of structural balance in the euro area countries in the time of recovery from the financial crisis. Since the first reform of the Stability and Growth Pact, which took place in 2005, structural balance has played the key role as an indicator of fiscal surveillance in the euro area. This balance is cyclically adjusted net of one – off and temporary measures. It enables to estimate the level of fiscal consolidation measures, which are being introduced by the euro area countries, and recognise the results of the actions taken. Głównym celem artykułu jest przedstawienie istoty salda strukturalnego w nadzorze fiskalnym strefy euro, scharakteryzowanie jego głównych aspektów metodycznych, oraz analiza kształ­towania się tego salda w krajach strefy euro w okresie wychodzenia z kryzysu. Od czasu pierwszej refor­my Paktu Stabilności i Wzrostu, która miała miejsce w 2005 r., saldo strukturalne odgrywa kluczową rolę w nadzorze fiskalnym w strefie euro. Saldo to jest dostosowane cyklicznie, bez uwzględnienia środków jednorazowych i tymczasowych. Umożliwia ono oszacowanie rozmiaru działań konsolidacyjnych wpro­wadzanych przez kraje członkowskie oraz rozpoznanie rezultatów tych działań.

This paper aims to explore, based on theoretical and empirical research in the field and on data available on Eurostat and European Commission, in the context of financial significant imbalances and thus of the financial stress in the EU countries and especially in the Euro area, the main developments in the fiscal consolidation process given the fiscal effort of each country towards fiscal union. Since the financial crisis started in 2008, many EU Member States demonstrates an obvious macroeconomic imbalance which requires increased responsibility regarding fiscal developments. The impact of the crisis and the causes of sovereign debt high levels trends varied between EU countries as well as the budget deficit levels. Thus, the main priority for EU members must be the continuation of differentiated fiscal consolidation, given the specificities of each economy, favoring growth. The medium-term fiscal policy needs to focus on consolidating public finances along with restoring long-term sustainability.

With the pre-salt discoveries, the discussions about the impact of oil windfalls – royalties and special participation – on Brazilian localities have intensified. This article aims to contribute to the understanding of the issue, using a methodology that allows the building of a counterfactual for municipalities treated with oil resources. The aim is to investigate whether these transfers reduce the own tax effort of cities covered by such revenues. For this, we apply the doubly robust method to a panel of municipalities observed from 2000 to 2009. The method consists of two stages. Firstly, it estimates the likelihood of receiving oil revenues conditioned to observable variables; in the second stage, a fixed-effects model is estimated with data belonging to a common support constructed through the estimated propensity scores in the first stage. The results show that there is a negative effect of oil royalties on the fiscal effort of the cities benefited. However, this result does not occur when one computes the average effect on all cities.

O objetivo central deste trabalho é verificar a existência ou não de esforço fiscal por parte dos sete municípios selecionados para o estudo - Porto Alegre, Canoas, Caxias do Sul, Capão da Canoa, Charqueadas, Marau, Três Forquilhas -, no sentido de maximizar a receita tributária própria independentemente do nível das transferências intergovermamentais no período compreendido entre 2001 e 2010. Aponta o esforço fiscal como medida do esforço realizado pela administração tributária com o objetivo de potencializar a arrecadação dos tributos da sua base tributária disponível. Aborda divergências sobre o tema, apontando efeitos positivos e negativos das tranferências sobre arrecadação local. Apresenta a base teórica do federalismo como uma forma de organização do estado na qual haja compartilhamento de poder entre os diferentes níveis de governo. Mostra que as bases teóricas do federalismo fiscal foram lançadas por Paul Samuelson, que introduziu o conceito de bem público na teoria econômica do bem-estar. O estudo do federalismo fiscal se dá sob dois prismas: um que trata da construção de modelos ideais e outro que investiga as experiências reais. Oferece uma visão a partir de Tiebout, Stiglitz e Oates. Com relação às externalidades envolvidas no processo centralização e descentralização levantadas pelo estudo de Oates, foi apresentada a visão de Gordon. Aborda a prática federativa no Brasil onde trata a questão da divisão dos recursos públicos entre os entes da federação desde a Constituição de 1891 até a Constituição de 1988. Divide em três períodos a história da tributação no Brasil: o período compreendido entre 1891 e 1965; a reforma da década de 60 e a evolução do sistema tributário até 1988; e a reforma tributária de 1988 e os ajustes posteriores. Busca esclarecer quem arrecada este ou aquele tributo, como se distribuem os recursos obtidos por esta arrecadação, quem é responsável pela oferta de determinado serviço público e como são financiados os programas e projetos públicos. Tabula informações que mostram como ficam as competências tributárias e como foram definidas as funções de cada ente federativo e os recursos arrecadados a partir da Constituição Federal de 1988, os percentuais das principais receitas municipais, em anos selecionados, e a distribuição das funções públicas por esfera de governo. Apresenta como são formadas as receitas municipais, mostrando a metodologia de distribuição das transferências intergovernamentais. Analisa quali- e quantitativamente o comportamento das receitas municipais. Compara o esforço fiscal realizado pelos municípios escolhidos em arrecadar os impostos de competência própria e sua relação com as transferências intergovernamentais que, por ser uma fonte de receita que não traz o ônus político da cobrança para os gestores locais, desestimularia o esforço fiscal dos municípios. Analisa, ainda, a existência ou não de cadastros atualizados, legislação tributária adequada à realidade local e a eventual insuficiência de fiscalização que permitam aos municípios a exploração do seu potencial tributário e que pode levar à ineficiência da arrecadação tributária municipal. The central objective of this work is to verify the existence of tax effort by seven municipalities selected for the study: Porto Alegre, Canoas, Caxias do Sul, Capão da Canoa, Charqueadas, Marau, três Forquilhas, in order to maximize the own tax revenue regardless of the level of intergovermamentais transfers in the period between 2001 and 2010. It points the fiscal effort as a measure of the effort made by the tax administration with the aim of enhancing the collection of taxes from its tax base available. It broaches disagreements on the subject, pointing the positive and negative transfers on local revenue effects. It Presents the theoretical basis of federalism as a form of state organization in which there is power sharing among different levels of power. It shows that the foundations of fiscal federalism were launched with Paul Samuelson, who introduced the concept of public good in the economic theory of welfare. How the study of fiscal federalism has two angles: one that deals with the construction of ideal models and another that investigates the actual experiences. Offers an insight from Tiebout, Stiglitz and Oates, regarding the externalities involved in the process of centralization / decentralization raised by the study of Oates's vision Gordon’s vision was presented. Addresses the federal practice in Brazil where comes the question of the division of public resources in Brazil between federal entities from the 1891 Constitution to the 1988 Constitution divides in three periods of the history of taxation in Brazil, through a brief history taxation in Brazil in the period between 1891 and 1965, the reform of the 60s and the evolution of the tax system until 1988 and the tax reform of 1988 the subsequent adjustments. Seeks to clarify: those who receive this or that tribute? How are distribute the proceeds from this collection? Who is responsible for the provision of a certain public service? How are programs funded and public projects? Spending on health or education, for example, is a responsibility of which competencies level of government? Charts information that shows how the tax powers are and how the functions of each federative entity and the funds raised from the 1988 Federal Constitution, what are the percentages of the main municipal revenues in selected years, the distribution of public functions by sphere of government. Shows how methodology municipal revenues are formed, showing the distribution of intergovernmental transfers. Analyzes qualitatively and quantitatively the behavior of municipal revenues. Compares the tax effort of the chosen municipalities to levy taxes of its competence and its relationship with intergovernmental transfers that by being a source of revenue that does not bring the political burden of charges for local managers discourage tax effort of the municipalities. It also analyzes the lack of updated records, proper tax laws sustable to local realities and the lack of supervision that allow municipalities to exploit their tax potential and that can lead to inefficiency of municipal tax collection.

La actual crisis financiera y las convulsiones presupuestarias que están sufriendo los gobiernos locales han hecho que nos preguntemos por el margen de maniobra del que disponen dichas jurisdicciones para incrementar su recaudación y así poder lograr los objetivos tan exigentes de estabilidad presupuestaria en los que se encuentra inmersa España. Para dar respuesta a dicha cuestión, hemos recurrido al cálculo de la frontera estocástica de la capacidad fiscal potencial de los municipios, y hemos construido a partir de ella índices de esfuerzo fiscal comparando las recaudaciones reales con la potencial así estimada. Nuestro trabajo es así uno de los primeros en utilizar esta metodología para la determinación del esfuerzo fiscal, y constituye la primera aplicación para el caso de municipios españoles, concretamente aragoneses. La evidencia empírica alcanzada para el caso español permite señalar que existe un amplio margen de maniobra para incrementar la recaudación, aconseja minimizar los riesgos vinculados con la discrecionalidad que presentan algunas figuras tributarias y alerta del excesivo uso que se ha realizado de la tributación asociada al sector de la construcción durante el boom inmobiliario.

In order to analyze the transfers policy among different levels of government, first it is necessary to calculate the capacity and fiscal effort of the specific region of study. This paper reviews the different methods to compute these two concepts and it also shows how the availability of information restricts the possibilities for the researcher to study these aspects of public finance. In addition, due to the lack of international evidence, the paper also shows the few theoretical and empirical efforts to offer an overview of this subject. As an example, it calculates the effort and the fiscal capacity of 2,412 local governments in México during 1993-2004. The results confirm the myth that large local governments in Mexico have made the greater fiscal effort given the conditional as noncondicional transfers policy in the country during the last years.