About 25 years ago I published an essay in the Foreign Trade magazine called “Challenges of Mexican Fiscal Federalism”, which is used as an introduction for many economics students, and it is worth noting that today, several of the conclusions are still valid. For example, it was mentioned that between 90 and 95 percent of state income came from the federal collection effort, not only due to the signing of the Adhesion Agreement to the National Coordination System, but also due to the disinterest in collection in most of the federal entities. , and the low collection of the property tax by the municipalities, highlighting the fiscal fragility of two orders of government to face any contingency, natural or social, or to take advantage of the extra-fiscal powers of the taxes and stimulate with their own resources the possibilities for regional and municipal development.
Instead of looking for some new faculties, they renounced others, as in the case of 2012, when many states abdicated the collection of the possession tax, whose 20 percent corresponded to the nearly 2,500 municipalities of the country, which did not they were consulted by state governments. Of course there were honorable exceptions like Mexico City and some states like Oaxaca, where tenure still exists.
On the other hand, as I mentioned, the effort in property tax collection in the case of municipalities has not progressed either, for example, the outdated cadastral values, the fiscal disinterest of important municipalities, including tourist ones, and corruption, such as It happened in the middle of the last decade in municipalities like Benito Juárez. It is evident that reaching the real values, when this is well below, must occur in a gradual process.
My essay concluded that strengthening our FISCAL AGREEMENT does not rest solely on the change in the formulas for the distribution of participations, which is why the review of tax powers and a rigorous and transparent management of public spending, tied with audit processes, are required. that take advantage of new technologies to improve their collection.
Although the ASF was already reviewing these resources, the creation of the Special Audit of Federalized Expenditure has contributed to the above.
Finally, I have already mentioned that countries with a federal system are the largest and most populous in the world – and there are not many of us – and there are reasons for governance in fiscal federalism, for equity in the distribution of resources, responsibilities and services.
In short, it seeks to ensure the equity of the tax system, simplify collection processes, improve spending policies, transparency in the use of resources, to strengthen the public finances of the three orders of government. Everyone assume fiscal responsibility, the interest to collect efficiently, and without corruption. Finding a good distribution system that does not neglect the necessary balance between the entities where it is collected by the entity responsible for the collection and the necessary distributive justice.
Efficient use of resources must be made, in addition to the fact that the states comply with their collection powers and the municipalities comply with the collection of their main tax, which is property taxes.
The fiscal effort of a single order of government, -the federal one- cannot maintain the 32 States and close to 2500 municipalities, but it is necessary for them to take advantage of their tax collection powers and spend well. Let’s not forget that efficient public finances are not only income, spending policies are also required, which are not instruments to plot fraud or use billing companies, negative and bizarre mechanisms that favor corruption.
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He has held various professional and academic positions, including: Head of the Regional Coordination and Institutional Relations Unit of the Federal Authority for the Development of Special Economic Zones, Internal Comptroller, Federal Court of Fiscal and Administrative Justice, Auditor Special Federalized Expenditure, in the Superior Audit of the Federation, Head of the Coordination Unit with Federative Entities (of the SHCP Member of the Governing Board of the SAT General Coordinator of the work of the National Tax Convention held in 2004 representing the Secretary of Finance Secretary of Finance of Oaxaca President of the National College of Economists Professor of Economic Policy, Public Sector Economics and State Finance at the Faculty of Economics of the UNAM, since 1978. Due to his outstanding experience as a public servant, as well as in the academic field, the Superior Auditor has various publications ones, among which are: Equity and fiscal effort, the Mexican experience (2006) Citizen participation and social control (1994) Fiscal federalism in Mexico 1989-1994 (1994) Social and economic factors of corruption (1993).
Since 1979 he has collaborated for various local and national print media. Currently, he participates with opinion columns in important media such as El Financiero and the weekly Eje Central.
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