Distribución de competencias tributarias y financiación local en América Latinaun análisis comparado

1. del Blanco García, Álvaro Jesús
2. Fernández de Beaumont Torres, Isabella
3. Martín Román, Javier
4. Rodríguez García, Africa

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More publications in: Documentos de Trabajo (IELAT, Instituto Universitario de Investigación en Estudios Latinoamericanos)

Abstract

The decentralization processes carried out in many countries of Latin America have caused the transfer of different tax competencies from Central Government to lower levels and, in particular, to Local Governments. This assumption of tax competencies by Subcentral levels of Governments implies the need of resources to achieve an adequate degree of financial self-government. Thereby, the design of Local funding models is essential. In this paper, we have analyzed the Local funding models in some representative countries of Latin America such as Brazil, Argentina, Chile, El Salvador and Peru. Bearing this in mind, we have taken into account the patterns of tax competencies, the Local tax models and the grants systems as intergovernmental funding mechanisms.

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