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Documentos y aportes en administración pública y gestión estatal
versão On-line ISSN 1851-3727
Resumo
LOPEZ ACCOTTO, Alejandro; GRINBERG, Irene e MARTINEZ, Carlos. Estudio de las transferencias monetarias de la Provincia de Buenos Aires hacia sus municipios: tendencias y alternativas. Doc. aportes adm. pública gest. estatal [online]. 2010, n.14, pp.73-111. ISSN 1851-3727.
The Buenos Aires municipalities don't have tax power (they collect only remuneration rates) and are facing an increase in their functions, above all the ones located in metropolitan areas. That is why inter-governmental transfers, especially co-participation of taxes, are very important. The importance of this has been challenged over the last few years by the proliferation of alternative ways of resources distribution. This work seeks to prove in an historical policy analysis the evolution of the distribution criteria and to describe the current situation showing the territorial patterns of the different sharing schemes of the resources of the province towards their municipalities by means of statistical analysis, and pointing out alternative practices and criteria to be able to increase their levels of transparency, efficiency and equity.
Palavras-chave : Fiscal Federalism; Buenos Aires Province; Intergovernmental Transfers; Co Participation.