Descentralización fiscal y capacidad de gobiernos locales: los casos de México y Argentina 1990-2010.

Heidi Smith

Resumen


¿Pueden los gobiernos locales desempeñar un papel proactivo en el desarrollo económico y en la reducción de la pobreza en Latinoamérica? Al parecer, los procesos de reformas de descentralización de las décadas de los ochenta y noventa se encuentran inacabados (Finot, 2001; Tulchin y Selee, 2004 y Wiesner, 2003). Los responsables de la política fiscal no tienen aún un tratamiento coherente del federalismo fiscal (Rondinelli, 1981 y Falleti, 2005). Politólogos y economistas señalan que la falta de desarrollo de los gobiernos locales para aumentar su autonomía fiscal se debe a la incapacidad administrativa en el ámbito local (Campbell, 2003; Tulchin y Selee, 2004; Rosenbaum y Rodríguez, 2006). Este trabajo examina los efectos del proceso de descentralización en Latinoamérica, describe el papel de los gobiernos locales en la aplicación de programas de transferencias condicionadas de efectivo, enfatiza las tensiones actuales intergubernamentales y ofrece recomendaciones de política para promover la autonomía local. Por último, el documento examina la política en materia de emisión de bonos municipales en México y Argentina para mostrar cómo algunas municipalidades están financiando sus presupuestos locales. Los resultados de esta investigación están basados en un número considerable de entrevistas que se llevaron a cabo con especialistas en finanzas, presidentes municipales y autoridades locales.

Palabras clave


Endeudamiento; sustentabilidad fiscal; gobiernos locales; finanzas municipales

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Referencias


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DOI: http://dx.doi.org/10.22431/25005227.117

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