La modernización del Estado y la descentralización ofrecen oportunidades para mejorar servicios públicos e inversiones locales. Sin embargo, el financiamiento municipal depende en gran medida de transferencias del gobierno central. Los gobiernos locales gestionan impuestos como el predial y son responsables del recaudo tributario.
The importance of the property tax consideration in local governments
The book explores the impact of modernization and decentralization on municipal financing, emphasizing the reliance on central government transfers for public services and local investments. It addresses the ongoing national debate about taxation while highlighting the role of local governments in the National Tax System. The text outlines the specific taxes administered by local authorities, such as property tax and vehicle patrimony, and clarifies the legal responsibilities of both the tax collectors and the taxpayers within this framework.