- To Bruno one more year of happiness (and the many that follow)
The shares received by the states and municipalities, based on the collection effort at the central level and the “suspended” collection powers since 1980 -which constitutionally could apply- to receive in exchange a percentage of what the SAT collects.
Additionally, in 2006, the Federal Entities Income Stabilization Fund (FEIEF) was created to compensate states and municipalities for falls in the collection of participating funds, particularly the General Participation Fund, and other smaller ones. which was activated in 2009 when it had a reserve of 24 billion pesos, and even resorted to an “empowerment”, through a credit signed by all the states, distributing the resources and the service of this debt according to to the coefficient of each federal entity. Today the FEIEF still exists with resources, strengthened in any emergency.
As of October, the participations paid are above the estimate for this period, at 19.5 billion, which compared to the 711.8 billion scheduled for these ten months, they have received 731.4 billion.
Due to the biases and regressiveness of the modified share distribution formula from 2008, based on the domiciled population, it had a strong impact on the entities with the smallest domiciled population, tending to concentrate their benefits in those with more.
It should not be forgotten that the shares are considered unrestricted own income, whose spending is determined by local congresses; however, as they are resources of Federal origin, they are audited by the Superior Audit Office of the Federation, which audits their correct application and transfer to municipalities. State formulas are defined by local congresses and most of them are different from each other, besides not being very correct.
As of October, the behavior of the collection The RFP, we see what is happening in the collection of VAT and ISR, the two most important federal taxes, one direct and the other indirect, is positive. The sum of both presents a real growth close to 12 percent, although the gasoline IEPS presents a reduction of 81 percent, derived from the federal strategy to contain gasoline prices so as not to generate a negative impact on inflation. “the white glove thief”, who hits the least who has the least.
On the other hand, for a long time the oil component of the RFP has decreased considerably in real terms as of 2015, however, as of October 2022 there was an increase of 113.4 percent, in relation to 2021. Verifiable figures in the Committee Surveillance of the SNCF. This means that the states and municipalities have received more participatory resources than estimated. Part of the fiscal crisis for some is a disorder in the management of resources and their inefficient collection work. Of course there are notable exceptions.
For this reason, the average dependence of state revenues with respect to participations varies around 90 percent. They do not collect what they could and should do, and it is not only the issue of the limited tax collection potential that the states can collect, but also their lack of fiscal interest, and the little attention paid to coordinated auditing by many states.
In short, it is easy to ask, the complex thing is to collect without creating more taxes, only collecting what the Fiscal Coordination Law and its Adhesion Agreement allow and oblige them.
With efficiency, transparency and without abuses in budget management, corruption can be better combated.
mail: [email protected]
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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