Arbeitspapier
Bolivian sub-national revenues: A review
This papers reviews main topics concerning sub-national revenues (intergovernmental transfers and taxes) and discusses some policy options to develop own sub-national revenues. The review covers the political-legal framework and the fiscal outcomes, finding that: i) intergovernmental transfers policies have expanded over time, generating inequity problems, principally at the departmental level; ii) sub-national revenues depend mostly on intergovernmental transfers; this has generated high levels of vertical imbalances, mainly for department governments whose revenues rely mostly on the hydrocarbons sector; and iii) lack of adequate tax policies that promote fiscal effort and equity led to large horizontal imbalances in municipal per capita tax collection, unrelated to poverty or human development differences. In this regard, policy options were discussed to increase own sub-national revenues, taking into account political and social discussions, the economic, fiscal and legal base, and relevant tax principles. The main recommendations are: i) to promote in-kind contributions (materials and labour) at the municipal level, especially in poor rural municipalities; ii) to improve municipal tax administration supporting the continuation of the RUAT's work and improving the registry with the new census; and iii) to evaluate the possibility of redefining the RC-IVA as a personal income tax shared between the central government and the departments.
- Sprache
-
Englisch
- Erschienen in
-
Series: Development Research Working Paper Series ; No. 04/2011
- Klassifikation
-
Wirtschaft
Taxation, Subsidies, and Revenue: General
State and Local Taxation, Subsidies, and Revenue
State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Intergovernmental Relations; Federalism; Secession
Law and Economics: General
- Thema
-
Bolivia
fiscal decentralization
revenues
taxes
intergovernmental transfers
Dezentralisierung
Finanzausgleich
Bolivien
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Muriel H., Beatriz
- Ereignis
-
Veröffentlichung
- (wer)
-
Institute for Advanced Development Studies (INESAD)
- (wo)
-
La Paz
- (wann)
-
2011
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Muriel H., Beatriz
- Institute for Advanced Development Studies (INESAD)
Entstanden
- 2011
Ähnliche Objekte (12)
The mobilisation of sub-national revenues is a decisive factor in the realisation of the 2030 Agenda
Sub-national Revenue Mobilization in Peru
Sub-national Revenue Mobilization in Mexico
A Sub-national CGE Model for Italy
Somalia's transition: what role for sub-national entities?
National and Sub-National Social Distancing Responses to Covid-19
National and sub-national social distancing responses to COVID-19
Global boom, local impacts: Mining revenues and subnational outcomes in Peru 2007-2011
Sub-national governments' tax structure in the EU countries
Fiscal Rules: Historical, Modern, and Sub-National Growth Effects
Russian sub-national actors: paradiplomacies in the Arctic region
Does Anyone Care? Cohesion Policy Issues in Sub‐national Politics
The mobilisation of sub-national revenues is a decisive factor in the realisation of the 2030 Agenda
Sub-national Revenue Mobilization in Peru
Sub-national Revenue Mobilization in Mexico
A Sub-national CGE Model for Italy
Somalia's transition: what role for sub-national entities?
National and Sub-National Social Distancing Responses to Covid-19
National and sub-national social distancing responses to COVID-19
Global boom, local impacts: Mining revenues and subnational outcomes in Peru 2007-2011
Sub-national governments' tax structure in the EU countries
Fiscal Rules: Historical, Modern, and Sub-National Growth Effects
Russian sub-national actors: paradiplomacies in the Arctic region
Does Anyone Care? Cohesion Policy Issues in Sub‐national Politics
The mobilisation of sub-national revenues is a decisive factor in the realisation of the 2030 Agenda
Sub-national Revenue Mobilization in Peru
Sub-national Revenue Mobilization in Mexico
A Sub-national CGE Model for Italy
Somalia's transition: what role for sub-national entities?
National and Sub-National Social Distancing Responses to Covid-19
National and sub-national social distancing responses to COVID-19
Global boom, local impacts: Mining revenues and subnational outcomes in Peru 2007-2011
Sub-national governments' tax structure in the EU countries
Fiscal Rules: Historical, Modern, and Sub-National Growth Effects
Russian sub-national actors: paradiplomacies in the Arctic region