Post on 28-Jan-2016
Flavio Lazos GarzaSeminario La descentralizacion en Mxico: Situacin actual y perspectivas Ciudad de Mxico, 1 de julio de 2005
La descentralizacin fiscala la mexicanaEs un hecho, tendencia creciente de recursos a entidades y municipiosNo es parte de una poltica de Estado / PerFuerte sello de coyuntura poltica - partidista:- Ramo 33 / Mayora opositora 1997- PAFEF / ConagoResultado: Un mapa de parches con fuertes inconsistencias e incongruencias
Ingreso Fiscal Nacional
Ejecucin del gasto por nivel de gobierno 1993-2003 participacin porcentual
Comparativo Aportaciones para municipios, pago deuda pblica y otros - 2004 (millones de pesos)Elaboracin: LOCALLIS con base en Presupuesto de Egresos de la Federacin 2004
Ingresos tributarios de gobiernos locales-gobiernos subnacionales-Fuente: SHCP, Mxico, 2000
MunicipiosFuentes de recursos financierospara los gobiernos municipales de MxicoAportaciones federales
Dependencia financiera de algunos gobiernos subnacionalesFuente: SHCP, Mxico, 2000Transferencias como porcentaje de los ingresos totales locales
Mxico: Recaudacin de impuesto predial Pereza fiscal?-Porcentaje del PIB-Fuente: SHCP, Mxico, 2001
La descentralizacin fiscala la mexicanaNo considera las fuertes diferencias entre entidades y municipiosEn un mapa de marcadas diferencias estructurales, trata por igual a todosMxima napolenicaNo promueve la responsabilidad fiscalCaso interesante: Guanajuato / Transferencia segn capacidades
Capacidad de endeudamiento de los estados: Deuda total / Ingresos totales
Recaudacin conjunta impuesto predial y derechos de agua per cpita 19912000
-pesos constantesde 2000-
pob90-00
NOMB_EDOPOB91POB92POB93POB94POB95POB96POB97POB98POB99POB00CVE_EDO
AGUASCALIENTES748,271776,883805,496834,108862,720879,033895,346911,659927,972944,28501
BAJA CALIFORNIA1,751,1121,841,3691,931,6262,021,8832,112,1402,187,1852,262,2312,337,2762,412,3222,487,36702
BAJA CALIFORNIA SUR329,310340,856352,402363,948375,494385,203394,913404,622414,332424,04103
CAMPECHE556,651578,117599,584621,050642,516652,151661,785671,420681,054690,68904
COAHUILA2,012,6272,052,9142,093,2012,133,4882,173,7752,198,6342,223,4932,248,3522,273,2112,298,07005
COLIMA440,414452,317464,221476,124488,028498,948509,868520,787531,707542,62706
CHIAPAS3,285,3543,360,2123,435,0703,509,9283,584,7863,652,0073,719,2283,786,4503,853,6713,920,89207
CHIHUAHUA2,512,2062,582,5392,652,8712,723,2042,793,5372,845,4112,897,2852,949,1593,001,0333,052,90708
DISTRITO FEDERAL8,286,3978,337,0498,387,7028,438,3548,489,0078,512,2538,535,5008,558,7468,581,9938,605,23909
DURANGO1,365,8521,382,3261,398,8001,415,2741,431,7481,435,1311,438,5131,441,8961,445,2781,448,66110
GUANAJUATO4,067,3884,152,1834,236,9784,321,7734,406,5684,457,8614,509,1544,560,4464,611,7394,663,03211
GUERRERO2,679,8232,739,0092,798,1952,857,3812,916,5672,949,1832,981,8003,014,4163,047,0333,079,64912
HIDALGO1,933,1871,978,0092,022,8302,067,6522,112,4732,137,0972,161,7202,186,3442,210,9672,235,59113
JALISCO5,440,3865,578,0845,715,7815,853,4795,991,1766,057,3416,123,5066,189,6726,255,8376,322,00214
MEXICO10,194,22910,572,66310,951,09611,329,53011,707,96411,985,70812,263,45312,541,19712,818,94213,096,68615
MICHOACAN3,612,6803,677,1613,741,6423,806,1233,870,6043,893,6173,916,6293,939,6423,962,6543,985,66716
MORELOS1,244,5801,294,1001,343,6211,393,1411,442,6621,465,1891,487,7161,510,2421,532,7691,555,29617
NAYARIT839,055853,467867,878882,290896,702901,399906,095910,792915,488920,18518
NUEVO LEON3,189,0123,279,2873,369,5633,459,8383,550,1143,606,9193,663,7253,720,5303,777,3363,834,14119
OAXACA3,061,4273,103,2943,145,1613,187,0283,228,8953,270,8693,312,8433,354,8173,396,7913,438,76520
PUEBLA4,225,7544,325,4074,425,0594,524,7124,624,3654,714,8294,805,2934,895,7584,986,2225,076,68621
QUERETARO1,091,0831,130,9311,170,7801,210,6281,250,4761,281,2421,312,0081,342,7741,373,5401,404,30622
QUINTANA ROO535,329577,381619,432661,484703,536737,821772,107806,392840,678874,96323
SAN LUIS POTOSI2,042,7022,082,2172,121,7332,161,2482,200,7632,220,4822,240,2022,259,9212,279,6412,299,36024
SINALOA2,248,3782,292,7022,337,0272,381,3512,425,6752,447,9092,470,1432,492,3762,514,6102,536,84425
SONORA1,875,9921,928,3781,980,7642,033,1502,085,5362,111,8232,138,1092,164,3962,190,6822,216,96926
TABASCO1,551,1491,600,5541,649,9591,699,3641,748,7691,777,3811,805,9931,834,6051,863,2171,891,82927
TAMAULIPAS2,305,1302,360,6802,416,2292,471,7792,527,3282,572,5072,617,6862,662,8642,708,0432,753,22228
TLAXCALA785,806810,336834,865859,395883,924899,668915,413931,157946,902962,64629
VERACRUZ6,330,0566,431,8736,533,6906,635,5076,737,3246,771,6546,805,9846,840,3156,874,6456,908,97530
YUCATAN1,401,6761,440,4131,479,1491,517,8861,556,6221,576,9401,597,2571,617,5751,637,8921,658,21031
ZACATECAS1,288,3581,300,3921,312,4271,324,4611,336,4961,339,9191,343,3421,346,7641,350,1871,353,61032
subtotal (Estados)74,944,97776,876,05478,807,13080,738,20782,669,28383,911,06185,152,83986,394,61787,636,39588,878,173
ESTADOS UNIDOS MEXICANOS83,231,37485,213,10387,194,83289,176,56191,158,29092,423,31493,688,33994,953,36396,218,38897,483,41233
predial corriente
RECAUDACIN NACIONAL, A PRECIOS CORRIENTES DEL IMPUESTO PREDIAL
ENTIDAD FEDERATIVA1991199219931994199519961997199819992000
Aguascalientes3,459,4245,722,6897,790,00016,112,00018,204,00020,177,00030,188,00037,759,00044,316,000 26,636,843
Baja California52,556,00769,297,98879,833,70693,606,242113,919,467127,034,273154,620,571186,439,074209,518,019 272,980,544
Baja California Sur11,705,97512,780,44316,792,98120,084,57521,197,88924,746,52824,746,52811,086,25253,538,306 68,172,559
Campeche2,179,6634,502,6197,373,4017,688,00011,410,34710,297,78211,669,88113,489,80719,228,287 22,776,617
Coahuila27,403,39234,417,44434,737,00041,416,45553,349,09771,845,60379,535,052107,069,414129,455,004 170,586,995
Colima4,554,3116,493,1139,071,00010,338,31111,496,60914,579,63721,553,12327,126,81832,092,203 40,986,892
Chiapas13,103,39819,422,35624,284,91522,916,73927,318,16935,572,18141,973,05750,642,15953,897,464 73,113,614
Chihuahua60,469,02777,823,76399,631,202146,116,443156,689,516179,228,566207,824,881254,640,059298,165,386 412,314,992
Distrito Federal871,202,6031,209,669,0001,418,370,9941,651,652,1001,946,231,6712,782,629,0003,086,224,5853,674,854,6244,320,075,648 5,402,549,025
Durango4,442,1534,709,74421,036,58919,212,70021,964,10128,223,72535,745,47639,183,52248,233,547 51,253,851
Guanajuato55,691,51279,595,748111,382,896139,920,525153,990,513188,372,000211,659,000238,733,000285,127,000 359,110,846
Guerrero32,151,57343,459,28160,852,96879,735,570104,348,546138,702,151187,454,73898,325,481117,647,107 152,744,669
Hidalgo10,747,40317,801,40919,795,00025,843,00029,356,43238,189,21455,503,78372,702,40462,604,322 77,926,867
Jalisco74,648,98385,099,00085,099,000187,090,000195,537,708282,872,946325,127,517392,611,958443,998,335 625,507,087
Estado de Mxico163,452,845236,608,275299,695,950316,821,992376,771,782566,190,766598,908,052709,459,091849,245,130 1,045,050,185
Michoacn12,427,63213,830,90617,320,18123,930,85932,896,65843,205,98660,506,08280,233,33395,165,037 145,918,949
Morelos15,882,91419,998,85024,128,20634,445,66943,893,79764,188,57474,083,82685,769,50688,477,423 149,626,245
Nayarit4,844,8269,420,8569,633,77116,497,57415,158,68717,041,63027,375,70242,625,54847,539,894 37,028,523
Nuevo Len39,425,32492,028,378133,338,191172,478,349213,044,497261,403,034311,413,672369,273,403442,693,313 556,797,792
Oaxaca10,165,19518,889,24522,356,28625,821,51029,826,89632,490,43834,274,50435,316,74140,691,720 46,544,460
Puebla20,854,35329,477,86136,240,61258,914,52178,014,15581,970,618102,513,256117,877,326163,436,850 193,941,428
Quertaro4,460,66122,831,67429,286,79032,752,00043,900,89353,796,58474,719,00074,868,00096,449,000 143,476,478
Quintana Roo18,821,32729,663,82738,414,04948,009,24056,403,35476,561,83099,432,000121,520,620163,473,394 205,601,675
San Luis Potos13,107,22115,770,97220,750,64521,500,00026,801,59735,863,33748,672,38452,269,58772,560,611 87,684,276
Sinaloa59,174,13164,333,10389,260,515102,313,000107,971,034139,244,272149,867,055182,528,542190,841,506 238,532,059
Sonora65,140,21095,444,320117,795,000123,077,000125,153,584147,185,588162,077,208164,737,526192,804,005 247,211,229
Tabasco1,166,2044,179,30910,064,34713,977,00014,621,56719,877,43522,454,82433,621,89439,953,762 49,677,531
Tamaulipas32,364,00044,035,17645,908,90456,194,42365,015,86972,260,05089,768,869111,379,340144,717,539 225,787,515
Tlaxcala866,1791,801,7342,852,2993,828,0445,061,7258,536,6148,841,06510,166,11510,826,201 16,408,273
Veracruz34,190,44665,865,19068,951,05880,327,45487,251,73290,206,090107,236,114118,762,726131,977,742 169,734,100
Yucatn4,102,7869,039,6398,829,04310,829,10015,925,75320,855,05926,136,23929,823,01833,893,777 47,199,021
Zacatecas13,071,95914,334,33416,084,30220,259,00021,463,00022,977,00026,062,00035,427,78545,979,480 54,550,937
SUBTOTAL866,631,0341,248,679,2461,568,590,8071,972,057,2952,277,958,9742,913,696,5113,411,943,4593,905,469,0494,648,547,3646,014,883,052
TOTAL1,737,833,6372,458,348,2462,986,961,8013,623,709,3954,224,190,6455,696,325,5116,498,168,0447,580,323,6738,968,623,01211,417,432,077
NOTA: Las cifras son las proporcionadas por la Coordinacin con Entidades
predial constante
RECAUDACIN NACIONAL DEL IMPUESTO PREDIAL A PESOS CONSTANTES DE 2000
ENTIDAD FEDERATIVA1991%199219931994199519961997199819992000%
Aguascalientes14,884,1750.2021,996,01027,721,71553,559,80839,820,77934,561,47544,685,55947,123,24249,240,59826,636,8430.23
Baja California226,122,2693.02266,357,170284,098,492311,167,601249,195,885217,598,841228,875,932232,676,016232,800,625272,980,5442.39
Baja California Sur50,364,9680.6749,123,54259,759,97966,765,51646,369,83342,388,68536,630,86113,835,64659,487,72968,172,5590.60
Campeche9,378,0020.1317,306,48926,239,19425,556,59224,959,83917,639,22017,274,25316,835,28321,365,02322,776,6170.20
Coahuila117,903,1191.58132,288,588123,616,074137,677,346116,699,768123,065,371117,731,160133,622,658143,840,639170,586,9951.49
Colima19,594,9270.2624,957,25032,280,31834,366,80525,148,53524,973,67131,903,84833,854,27635,658,43640,986,8920.36
Chiapas56,377,3820.7574,652,72786,420,98876,180,24859,757,78760,932,10362,130,30163,201,42859,886,79873,113,6140.64
Chihuahua260,168,0443.48299,127,259354,550,423485,722,983342,754,260307,003,200307,631,210317,790,864331,298,895412,314,9923.61
Distrito Federal3,748,350,00250.134,649,543,5195,047,455,2675,490,452,4674,257,331,3934,766,405,4124,568,360,6314,586,219,5864,800,142,3225,402,549,02547.32
Durango19,112,3670.2618,102,60574,861,40363,867,21348,045,90248,344,82652,911,97148,901,04653,593,48151,253,8510.45
Guanajuato239,612,7823.20305,938,149396,370,334465,126,398336,850,260322,665,120313,306,636297,938,850316,811,624359,110,8463.15
Guerrero138,332,1721.85167,042,239216,553,099265,058,457228,259,743237,584,918277,478,460122,710,227130,720,595152,744,6691.34
Hidalgo46,240,7110.6268,422,37570,443,04985,907,77964,216,43565,414,85682,159,05690,732,62069,561,20277,926,8670.68
Jalisco321,177,3184.30327,090,720302,835,716621,928,039427,733,674484,537,156481,267,551489,979,832493,337,472625,507,0875.48
Estado de Mxico703,256,0169.41909,439,2531,066,506,5121,053,185,527824,178,519969,836,342886,529,120885,405,142943,617,1551,045,050,1859.15
Michoacn53,469,8980.7253,161,15361,636,08879,551,40471,960,58874,008,15889,563,671100,131,222105,740,214145,918,9491.28
Morelos68,336,2520.9176,868,56885,863,319114,504,93096,016,545109,949,536109,662,024107,040,36798,309,441149,626,2451.31
Nayarit20,844,8680.2836,210,46734,283,01154,841,54133,159,23529,190,85440,522,67653,196,69652,822,74637,028,5230.32
Nuevo Len169,627,4932.27353,724,819474,501,070573,355,719466,029,322447,761,033460,967,736460,853,309491,887,430556,797,7924.88
Oaxaca43,735,7610.5872,603,63579,557,71485,836,34165,245,56355,653,34150,734,57644,075,30345,213,57146,544,4600.41
Puebla89,725,8731.20113,302,563128,966,870195,844,741170,653,944140,408,656151,744,473147,110,935181,598,704193,941,4281.70
Quertaro19,191,9980.2687,756,950104,220,802108,874,80496,032,06792,148,946110,602,23593,435,285107,166,856143,476,4781.26
Quintana Roo80,978,7771.08114,017,351136,701,325159,593,204123,380,877131,143,865147,183,467151,657,767181,639,309205,601,6751.80
San Luis Potos56,393,8300.7560,618,08773,843,83471,470,69858,627,80061,430,82872,046,92965,232,45980,623,88087,684,2760.77
Sinaloa254,596,7533.41247,273,892317,645,002340,110,767236,183,842238,513,525221,839,576227,795,671212,048,692238,532,0592.09
Sonora280,265,8143.75366,854,503419,188,630409,134,840273,770,225252,116,320239,913,563205,592,478214,229,273247,211,2292.17
Tabasco5,017,5940.0716,063,79935,815,27146,462,60231,984,29934,048,34633,238,58441,960,13344,393,60849,677,5310.44
Tamaulipas139,246,1401.86169,255,778163,372,728186,802,541142,220,530123,775,284132,879,690139,001,447160,799,217225,787,5151.98
Tlaxcala3,726,7360.056,925,23410,150,27212,725,25511,072,39214,622,48913,086,92012,687,31412,029,25816,408,2730.14
Veracruz147,104,4251.97253,162,698245,371,192267,026,009190,860,905154,515,315158,735,448148,215,915146,643,716169,734,1001.49
Yucatn17,652,2410.2434,745,20331,419,28335,998,29534,837,17235,722,93238,687,97037,219,13537,660,20947,199,0210.41
Zacatecas56,242,1160.7555,096,15457,238,05467,345,34346,949,75739,357,63538,578,07944,213,88551,088,93154,550,9370.48
SUBTOTAL (Estados)3,728,680,82249.874,799,485,2275,582,031,7566,555,549,3444,982,976,2804,990,912,8455,050,503,5344,874,026,4525,165,115,3266,014,883,05252.68
TOTAL7,477,030,824100.009,449,028,74610,629,487,02312,046,001,8119,240,307,6729,757,318,2579,618,864,1659,460,246,0399,965,257,64811,417,432,077100.00
FUENTE: Las cifras estn deflactadas con tomando como base el INPC 2000
predial per cpita
RECAUDACIN NACIONAL DEL IMPUESTO PREDIAL PER CPITA A PESOS CONSTANTES DE 2000
ENTIDAD FEDERATIVA1991199219931994199519961997199819992000
Aguascalientes20283464463950525328
Baja California1291451471541189910110097110
Baja California Sur1531441701831231109334144161
Campeche17304441392726253133
Coahuila59645965545653596374
Colima44557072525063656776
Chiapas17222522171717171619
Chihuahua104116134178123108106108110135
Distrito Federal452558602651502560535536559628
Durango14135445343437343735
Guanajuato597494108767269656977
Guerrero52617793788193414350
Hidalgo24353542303138413135
Jalisco595953106718079797999
Estado de Mxico69869793708172717480
Michoacn15141621191923252737
Morelos55596482677574716496
Nayarit25424062373245585840
Nuevo Len53108141166131124126124130145
Oaxaca14232527201715131314
Puebla21262943373032303638
Quertaro187889907772847078102
Quintana Roo151197221241175178191188216235
San Luis Potos28293533272832293538
Sinaloa113108136143979790918494
Sonora1491902122011311191129598112
Tabasco3102227181918232426
Tamaulipas60726876564851525982
Tlaxcala591215131614141317
Veracruz23393840282323222125
Yucatn13242124222324232328
Zacatecas44424451352929333840
SUBTOTAL (Estados)50627181605959565968
TOTAL90111122135101106103100104117
FUENTE: Las cifras estn deflactadas con tomando como base el INPC 2000
agua corriente
RECAUDACIN NACIONAL, CORRIENTES DE LOS DERECHOS DE AGUA
ENTIDAD FEDERATIVA1991199219931994199519961997199819992000
Aguascalientes20,478,29321,052,71332,849,00042,929,00076,849,94177,104,000108,585,000127,888,611147,953,000208,605,022
Baja California191,286,164235,272,766258,962,668283,171,643327,142,723465,184,372612,162,320723,459,320932,381,2251,274,479,572
Baja California Sur21,972,57528,633,32725,149,84841,489,62439,653,34449,031,81978,062,85789,108,128108,068,618195,630,985
Campeche4,668,8718,681,08011,133,86012,654,00012,394,31514,567,88318,343,50220,315,60327,813,41331,728,968
Coahuila62,643,68787,536,53293,548,000119,257,907137,890,923167,229,627221,443,190274,238,823329,052,601580,892,493
Colima19,760,55023,392,20125,955,00028,190,45028,042,24038,195,30355,641,58362,709,29462,245,63499,080,340
Chiapas26,083,27228,772,56634,584,50039,025,24851,332,00852,900,08659,434,65074,028,25490,466,713139,462,817
Chihuahua124,433,177152,755,429179,424,982203,909,994223,575,000340,910,500431,560,000493,629,300571,457,000881,619,375
Distrito Federal324,481,232466,587,000565,587,515701,785,500751,412,6221,051,881,0001,499,163,2301,616,976,0291,851,116,5992,909,348,175
Durango24,005,16428,156,84928,624,30528,958,44458,875,22556,673,37467,244,76981,165,167127,114,050188,184,841
Guanajuato83,808,222116,458,578150,686,782167,857,268191,174,841246,117,000291,748,000344,898,000417,746,000700,828,820
Guerrero212,794,858295,827,412370,644,355457,891,405622,249,873833,124,8531,093,809,721472,538,430484,141,521499,190,012
Hidalgo10,354,33413,501,65919,128,00027,517,00031,831,93749,380,65757,506,73167,009,19675,585,062151,688,818
Jalisco181,815,160377,927,223441,399,095425,712,828423,137,023379,698,101431,278,384667,102,580778,967,9031,418,094,813
Estado de Mxico209,387,008308,302,135354,728,722508,425,734565,275,602738,236,467887,168,587887,168,5871,076,947,0481,410,392,861
Michoacn25,573,17134,035,18347,055,41554,234,79367,283,10989,508,992110,605,849132,242,393163,459,652266,426,951
Morelos23,824,12922,964,97827,717,28345,636,00951,553,39263,415,62071,286,21872,288,29796,572,129164,884,792
Nayarit9,364,6869,812,22011,385,82616,828,66820,886,98525,839,69527,428,04031,482,06135,811,43472,042,468
Nuevo Len236,293,749337,874,941370,738,105461,091,595583,514,348742,395,046968,478,025969,364,5001,041,179,6001,802,676,900
Oaxaca10,195,77019,159,20327,704,85837,677,51845,976,57253,254,66455,704,37858,055,65767,823,14171,787,574
Puebla22,762,58230,947,89537,443,99972,487,56171,017,92899,136,084134,349,764152,089,010208,828,000369,811,414
Quertaro33,998,88044,563,56256,382,81871,971,84087,551,971112,900,693120,738,769116,422,400186,724,000346,390,000
Quintana Roo59,745,00074,874,00077,092,00080,275,000110,199,000148,638,180219,070,151223,916,558267,008,710388,710,069
San Luis Potos22,306,77724,872,51739,043,68333,685,00053,500,00070,517,005113,198,000119,703,817130,891,341229,523,576
Sinaloa98,889,911111,815,500123,989,000136,077,700160,533,250193,237,768223,173,894259,642,122318,452,029548,885,373
Sonora73,005,241127,431,000152,663,000162,467,000178,763,320208,172,404244,816,196287,881,588337,768,432523,682,476
Tabasco3,765,2167,575,51413,843,10117,143,00016,690,47917,810,44518,607,16425,555,27226,421,59344,239,438
Tamaulipas79,514,175113,410,524119,256,156122,995,595133,147,312169,715,931212,898,481297,684,920394,028,629708,025,268
Tlaxcala9,744,01514,596,70716,523,32319,362,65423,681,48228,661,48133,968,85037,837,50038,377,28145,989,465
Veracruz56,176,34094,791,208122,107,525133,086,143141,895,276181,392,119229,140,835278,327,684340,627,296513,081,913
Yucatn8,423,37615,188,27624,289,84431,292,73633,731,07648,891,60465,924,99875,667,46288,211,693111,834,341
Zacatecas11,948,26918,554,06418,554,06447,523,90353,227,00059,918,00077,535,00096,930,086143,734,156173,513,361
SUBTOTAL1,979,022,6222,828,737,7623,312,609,1173,930,827,2604,622,577,4955,821,759,7737,340,913,9067,620,350,6209,115,858,90414,161,385,116
TOTAL2,303,503,8543,295,324,7623,878,196,6324,632,612,7605,373,990,1176,873,640,7738,840,077,1369,237,326,64910,966,975,50317,070,733,291
NOTA: Las cifras fueron tomadas de las publicadas por la SHCP
agua constante
RECAUDACIN NACIONAL DE LOS DERECHOS DE AGUA A PESOS CONSTANTES DE 2000
ENTIDAD FEDERATIVA1991%199219931994199519961997199819992000%
Aguascalientes88,107,8740.8980,919,248116,897,384142,705,376168,107,256132,072,555160,732,126159,605,022164,394,218208,605,0221.22
Baja California823,008,8978.30904,306,024921,551,899941,324,414715,616,237796,821,031906,148,650902,877,4311,035,991,7151,274,479,5727.47
Baja California Sur94,537,0240.95110,056,47089,498,963137,920,57686,740,66383,987,311115,551,954111,206,968120,077,700195,630,9851.15
Campeche20,087,8220.2033,367,02839,621,27042,064,66127,112,24324,953,53727,152,83025,353,87830,904,16731,728,9680.19
Coahuila269,524,5212.72336,459,738332,902,567396,439,341301,632,824286,450,044327,789,609342,250,127365,618,439580,892,4933.40
Colima85,019,7850.8689,911,41992,364,19993,711,21561,341,67465,425,28682,363,03378,261,21669,162,65599,080,3400.58
Chiapas112,223,3021.13110,591,656123,073,383129,728,451112,287,43990,613,32287,977,69292,387,281100,519,790139,462,8170.82
Chihuahua535,373,8595.40587,138,312638,506,832677,841,374489,064,524583,950,520638,813,430616,049,503634,959,930881,619,3755.16
Distrito Federal1,396,080,80014.091,793,396,8402,012,715,7802,332,888,3421,643,695,6571,801,782,1602,219,125,0482,017,986,5312,056,821,1892,909,348,17517.04
Durango103,282,2401.04108,225,056101,863,26496,264,195128,788,03097,076,64199,538,561101,294,151141,239,548188,184,8411.10
Guanajuato360,584,9523.64447,625,943536,238,258557,994,236418,190,015421,577,365431,857,773430,432,799464,167,857700,828,8204.11
Guerrero915,550,0739.241,137,056,8531,318,985,5191,522,131,0801,361,155,4871,427,071,5961,619,103,578589,728,091537,941,553499,190,0122.92
Hidalgo44,549,5320.4551,895,64368,069,44491,472,52069,631,53884,584,84185,123,90483,627,49583,984,422151,688,8180.89
Jalisco782,259,8937.891,452,619,7421,570,775,3451,415,162,459925,601,283650,390,362638,396,570832,544,204865,530,3991,418,094,8138.31
Estado de Mxico900,887,7959.091,185,005,3141,262,347,6961,690,118,2311,236,525,7441,264,535,9091,313,224,6001,107,186,6421,196,622,3571,410,392,8618.26
Michoacn110,028,5921.11130,819,311167,452,735180,288,302147,180,059153,321,245163,723,473165,038,543181,624,040266,426,9511.56
Morelos102,503,3371.0388,269,32498,635,510151,704,065112,771,710108,625,532105,520,88690,215,815107,303,668164,884,7920.97
Nayarit40,291,5700.4137,714,73340,517,92355,942,17045,689,73944,261,18740,600,14939,289,62139,790,96572,042,4680.42
Nuevo Len1,016,654,07310.261,298,672,8121,319,319,1401,532,769,2101,276,422,5291,271,659,1991,433,582,2811,209,767,1641,156,880,2661,802,676,90010.56
Oaxaca43,867,3100.4473,641,25998,591,294125,248,302100,572,56191,220,68382,455,98572,453,47675,359,96071,787,5740.42
Puebla97,936,0300.99118,952,858133,249,277240,964,491155,349,879169,811,630198,870,223189,807,127232,033,928369,811,4142.17
Quertaro146,280,2131.48171,286,708200,645,496239,250,122191,517,670193,389,228178,722,651145,295,187207,473,630346,390,0002.03
Quintana Roo257,052,9182.59287,789,405274,341,779266,851,640241,057,459254,604,486324,276,936279,447,926296,679,946388,710,0692.28
San Luis Potos95,974,9290.9795,601,235138,941,958111,976,300117,029,865120,789,597167,560,484149,390,397145,436,589229,523,5761.34
Sinaloa425,473,9334.29429,779,579441,230,774452,352,008351,162,328330,999,764330,351,471324,033,440353,839,883548,885,3733.22
Sonora314,105,1173.17489,800,086543,270,884540,075,807391,040,134356,581,518362,387,325359,276,301375,302,814523,682,4763.07
Tabasco16,199,8450.1629,117,62049,262,45256,987,07836,509,99130,507,76927,543,11431,892,98729,357,68244,239,4380.26
Tamaulipas342,109,8113.45435,910,292424,388,341408,864,232291,256,298290,708,870315,141,368371,510,862437,814,902708,025,2684.15
Tlaxcala41,923,6340.4256,104,62458,800,36664,365,69351,802,62949,094,66550,282,13447,221,21042,641,94145,989,4650.27
Veracruz241,698,7552.44364,344,169434,535,303442,407,419310,392,243310,709,181339,183,990347,353,027378,479,368513,081,9133.01
Yucatn36,241,5830.3758,378,40886,438,528104,023,89273,785,85583,747,13597,584,98094,433,01398,014,182111,834,3410.66
Zacatecas51,407,4380.5271,315,31766,027,019157,979,838116,432,684102,634,408114,770,598120,968,774159,706,556173,513,3611.02
SUBTOTAL (Estados)8,514,746,65485.9110,872,676,18411,788,344,80213,066,928,69910,111,768,5939,972,176,41610,866,332,3619,510,199,67910,128,855,06914,161,385,11682.96
TOTAL9,910,827,454100.0012,666,073,02413,801,060,58215,399,817,04211,755,464,24911,773,958,57713,085,457,40911,528,186,21012,185,676,25817,070,733,291100.00
FUENTE: Las cifras estn deflactadas con tomando como base el INPC 2000
agua per cpita
RECAUDACIN NACIONAL DE LOS DERECHOS DE AGUA PER CPITA A PESOS CONSTANTES DE 2000
ENTIDAD FEDERATIVA1991199219931994199519961997199819992000
Aguascalientes118104145171195150180175177221
Baja California470491477466339364401386429512
Baja California Sur287323254379231218293275290461
Campeche36586668423841384546
Coahuila134164159186139130147152161253
Colima193199199197126131162150130183
Chiapas34333637312524242636
Chihuahua213227241249175205220209212289
Distrito Federal168215240276194212260236240338
Durango767873689068697098130
Guanajuato8910812712995959694101150
Guerrero342415471533467484543196177162
Hidalgo23263444334039383868
Jalisco144260275242154107104135138224
Estado de Mxico881121151491061061078893108
Michoacn30364547383942424667
Morelos8268731097874716070106
Nayarit48444763514945434378
Nuevo Len319396392443360353391325306470
Oaxaca14243139312825222221
Puebla23283053343641394773
Quertaro134151171198153151136108151247
Quintana Roo480498443403343345420347353444
San Luis Potos474665525354756664100
Sinaloa189187189190145135134130141216
Sonora167254274266188169169166171236
Tabasco10183034211715171623
Tamaulipas148185176165115113120140162257
Tlaxcala53697075595555514548
Veracruz38576767464650515574
Yucatn26415869475361586067
Zacatecas40555011987778590118128
SUBTOTAL (Estados)114141150162122119128110116159
TOTAL119149158173129127140121127175
FUENTE: Las cifras estn deflactadas con tomando como base el INPC 2000
cuadro resumen
RECAUDACIN NACIONAL DEL IMPUESTO PREDIAL Y DE DERECHOS DE AGUA A PESOS CONSTANTES DE 2000
ENTIDAD FEDERATIVAImpuesto PredialDerechos de Agua
1991200019912000
Monto $%Per cpitaMonto $%Per cpitaMonto $%Per cpitaMonto $%Per cpita
Aguascalientes14,884,1750.206226,636,8430.233988,107,8740.89118208,605,0221.22221
Baja California226,122,2693.02147272,980,5442.3999823,008,8978.304701,274,479,5727.47512
Baja California Sur50,364,9680.6717868,172,5590.6011094,537,0240.95287195,630,9851.15461
Campeche9,378,0020.134022,776,6170.202720,087,8220.203631,728,9680.1946
Coahuila117,903,1191.5863170,586,9951.4956269,524,5212.72134580,892,4933.40253
Colima19,594,9270.267040,986,8920.365085,019,7850.8619399,080,3400.58183
Chiapas56,377,3820.752173,113,6140.6417112,223,3021.1334139,462,8170.8236
Chihuahua260,168,0443.48174412,314,9923.61108535,373,8595.40213881,619,3755.16289
Distrito Federal3,748,350,00250.136475,402,549,02547.325601,396,080,80014.091682,909,348,17517.04338
Durango19,112,3670.264551,253,8510.4534103,282,2401.0476188,184,8411.10130
Guanajuato239,612,7823.20106359,110,8463.1572360,584,9523.6489700,828,8204.11150
Guerrero138,332,1721.8591152,744,6691.3481915,550,0739.24342499,190,0122.92162
Hidalgo46,240,7110.624177,926,8670.683144,549,5320.4523151,688,8180.8968
Jalisco321,177,3184.30104625,507,0875.4880782,259,8937.891441,418,094,8138.31224
Estado de Mxico703,256,0169.41901,045,050,1859.1581900,887,7959.09881,410,392,8618.26108
Michoacn53,469,8980.7221145,918,9491.2819110,028,5921.1130266,426,9511.5667
Morelos68,336,2520.9179149,626,2451.3175102,503,3371.0382164,884,7920.97106
Nayarit20,844,8680.286137,028,5230.323240,291,5700.414872,042,4680.4278
Nuevo Len169,627,4932.27162556,797,7924.881241,016,654,07310.263191,802,676,90010.56470
Oaxaca43,735,7610.582746,544,4600.411743,867,3100.441471,787,5740.4221
Puebla89,725,8731.2042193,941,4281.703097,936,0300.9923369,811,4142.1773
Quertaro19,191,9980.2687143,476,4781.2672146,280,2131.48134346,390,0002.03247
Quintana Roo80,978,7771.08227205,601,6751.80178257,052,9182.59480388,710,0692.28444
San Luis Potos56,393,8300.753287,684,2760.772895,974,9290.9747229,523,5761.34100
Sinaloa254,596,7533.41140238,532,0592.0997425,473,9334.29189548,885,3733.22216
Sonora280,265,8143.75196247,211,2292.17119314,105,1173.17167523,682,4763.07236
Tabasco5,017,5940.072749,677,5310.441916,199,8450.161044,239,4380.2623
Tamaulipas139,246,1401.8674225,787,5151.9848342,109,8113.45148708,025,2684.15257
Tlaxcala3,726,7360.051416,408,2730.141641,923,6340.425345,989,4650.2748
Veracruz147,104,4251.9740169,734,1001.4923241,698,7552.4438513,081,9133.0174
Yucatn17,652,2410.242347,199,0210.412336,241,5830.3726111,834,3410.6667
Zacatecas56,242,1160.755054,550,9370.482951,407,4380.5240173,513,3611.02128
SUBTOTAL (Estados)3,728,680,82249.87796,014,883,05252.68598,514,746,65485.9111414,161,385,11682.96159
TOTAL7,477,030,824100.0013211,417,432,077100.001069,910,827,454100.0011917,070,733,291100.00175
FUENTE: Las cifras estn deflactadas con tomando como base el INPC 2000
Grfico nuevo
815.2506872614898.0367118685
707.0220397519622.0035939406
617.3155305027611.8690564058
480.3025810514594.3039392993
251.2194085867280.6862812393
192.9117964423218.813395874
67.747420209564.0272139786
55.409652612652.2537071543
37.012518538642.5409504195
40.912853057837.8908241853
grficar (2)
ENTIDAD FEDERATIVA
Impuesto Predial
19912000
Distrito Federal647560
Quintana Roo227178
Nuevo Len162124
Sonora196119
Baja California Sur178110
Chihuahua174108
Nacional132106
Baja California14799
Sinaloa14097
Estado de Mxico9081
Guerrero9181
Jalisco10480
Morelos7975
Guanajuato10672
Quertaro8772
Estados7959
Coahuila6356
Colima7050
Tamaulipas7448
Aguascalientes6239
Durango4534
Nayarit6132
Hidalgo4131
Puebla4230
Zacatecas5029
San Luis Potos3228
Campeche4027
Veracruz4023
Yucatn2323
Tabasco2719
Michoacn2119
Oaxaca2717
Chiapas2117
Tlaxcala1416
ENTIDAD FEDERATIVA
Derechos de Agua
19912000
Baja California470512
Nuevo Len319470
Baja California Sur287461
Quintana Roo480444
Distrito Federal168338
Chihuahua213289
Tamaulipas148257
Coahuila134253
Quertaro134247
Sonora167236
Jalisco144224
Aguascalientes118221
Sinaloa189216
Colima193183
Nacional119175
Guerrero342162
Estados114159
Guanajuato89150
Durango76130
Zacatecas40128
Estado de Mxico88108
Morelos82106
San Luis Potos47100
Nayarit4878
Veracruz3874
Puebla2373
Hidalgo2368
Yucatn2667
Michoacn3067
Tlaxcala5348
Campeche3646
Chiapas3436
Tabasco1023
Oaxaca1421
ENTIDAD FEDERATIVAsuma
Impuesto Predial
Predial y Derechos de agua19912000
Distrito Federal815898
Quintana Roo707622
Baja California617612
Nuevo Len480594
Baja California Sur465571
Chihuahua387397
Sonora364356
Quertaro221319
Sinaloa329314
Coahuila197309
Tamaulipas222305
Jalisco248304
Nacional251281
Aguascalientes180260
Guerrero433243
Colima263233
Guanajuato194223
Estados193219
Estado de Mxico178189
Morelos162181
Durango120164
Zacatecas90158
San Luis Potos79127
Nayarit109111
Puebla66103
Hidalgo6498
Veracruz7897
Yucatn4990
Michoacn5186
Campeche7673
Tlaxcala6864
Chiapas5552
Tabasco3743
Oaxaca4138
Grfico predial
646.7720508418559.9463723672
226.8444031293177.74472928
161.5034669309124.13946178
196.1773088549119.3832853195
132.1437886889105.5720444602
79.298490395859.4786049124
20.552710636419.0075617615
26.583813038217.0148486534
21.250989040916.6845517172
14.396322534516.2531984007
1991
2000
Grficoagua
469.9921518441512.380992431
318.7991141205470.1644775192
287.0760802891461.349220948
480.1776366226444.2588646606
168.4786364196338.0903395013
119.0756198979175.1142367791
113.6133060466159.3347909616
53.351097674947.7740155779
36.086910438745.9381400312
34.158663571735.5691554371
10.443771036823.3844803098
14.329040019620.8759755319
1991
2000
Grfico suma
815.2506872614898.0367118685
707.0220397519622.0035939406
617.3155305027611.8690564058
480.3025810514594.3039392993
251.2194085867280.6862812393
192.9117964423218.813395874
67.747420209564.0272139786
55.409652612652.2537071543
37.012518538642.5409504195
40.912853057837.8908241853
1991
2000
Participacin de la recaudacin por tenencia en los ingresos estatales*
Elaboracin propia con base en Leyes de Ingresos de cada entidad
Estructura de ingresos 2000
Las fuerzas de cambioLa crisis financiera localDescentralizacinModernizacinIntegracin/AperturaMs pobreza urbanaDemanda departicipacin Mayores demandas que recursos locales Mayores competencias que transferencias
Ley de Ingresos de la Federacin para 2005Fuentes de recursos del sector pblico (millones de pesos)Fuente: Elaboracin LOCALLIS con base en la Ley de Ingresos de la Federacin. DOF 24 de noviembre de 20051,818,441.71,065,584.0752,856.9864,830.7229,791.3385,104.8185,483.2115,776.037,455.7Total de fuentesNo participableRFP100 %41.40 %58.60 %2.06% 6.37%10.20%21.18%12.64%47.56%Organismos y EmpresasDEPSeguridad SocialImpuestosFinanciamientosOtros
INCLUYE RAMO 33Fuente: Estimacin propia con base en Presupuesto de Egresos 2005.RFP: Monto estimado a partir del FISM y Fortamun establecidos en la LCF y el PEF 2005.Distribucin de la RFP - 2005 Total a repartir 1,065,564.8 millones de pesos
Grfico9
49816149.07
221266714.11
57219036
215252564
522010336.82
LIF
Integracin de la RFP (millones de pesos)
Impuestos864,830.7
Impuesto sobre la renta375,833.3ISAN34.33%
Impuesto al activo12,242.3IMPAC1.12%
Impuesto al valor agregado313,739.9IVA28.66%
Impuesto especial sobre produccin y servicios110,805.9IEPS10.12%
Impuesto sobre tenencia o uso de vehculos14,207.1ITUV1.30%
Impuesto sobre automoviles nuevos5,295.2ISAN0.48%
Impuestos al comercio exterior25,996.9ICE2.37%
Accesorios6,710.1ACCESORIOS0.61%
DEP229,791.3DEP20.99%
1,094,622.0100.00%
Total ingresos1,818,441.7100.00%
RFP1,065,584.858.60%
No participable752,856.941.40%
Impuestos864,830.747.56%RFP1,094,622.060.20%
Contribuciones de mejoras16.00.0009%
Total Derechos361,027.719.85%Otros185,483.210.20%
Derechos extraccin petroleo229,791.312.64%
Derechos fed.131,236.47.22%
Contribuciones ejercicios anteriores118.70.01%
Productos5,658.30.31%
Aprovechamientos48,453.82.66%
Ingresos Organismo y Empresas385,104.821.18%
Aportaciones de seguridad social115,776.06.37%
Ingresos por financiamientos37,455.72.06%
Total Presupuesto1,818,441.7185,364.5
118.7
RFP185,483.210.20%
No participable
Total ingresos
1,818,441.7
1,065,584.8
752,856.9
864,830.7Impuestos
229,791.3DEP
385,104.8Organismos y Empresas
185,483.2Total otros
115,776.0Seguridad Social
37,455.7Financiamientos
LIF
1818441.71
1065584.8752856.9
864830.7229791.3385104.8185483.211577637455.7
100 %
12.64%
41.40 %
58.60 %
47.56 %
21.18 %
2.6 %
10.20 %
6.37 %
Total ingresos
RFP
No participable
Impuestos
DEP
Organismos y Empresas
#REF!
Total otros
Seguridad Social
Financiamientos
Financiamientos, 37,455.7
Grfico2
1818441700000
5013378779471486205005332
7250000000317628613111898534166362724716000005387742999943449970244943256710077827108286318320386000000188895038928
GASTO TOTAL
NO PROGRAMABLE
PROGRAMABLE
ADEFAS
DEUDA (CFE Y PEMEX)
IPAB Y DEUDORES
PARTICIPACIONES
ENTIDADES Y ORGANISMOS
PODERES Y AUTONOMOS
ADMINISTRACIN CENTRAL
APORTACIONES
PAFEF
OTROS
GASTO TOTAL, 1,818,441,700,000
APORTACIONES, 271,082,863,183
OTROS, 188,895,038,928
Grfico3
1818441700000
5013378779471486205005332
7250000000317628613111898534166362724716000005387742999943449970244943256710077827108286318320386000000188895038928
GASTO TOTAL
NO PROGRAMABLE
PROGRAMABLE
ADEFAS
DEUDA (CFE Y PEMEX)
IPAB Y DEUDORES
PARTICIPACIONES
ENTIDADES Y ORGANISMOS
PODERES Y AUTONOMOS
ADMINISTRACIN CENTRAL
APORTACIONES
PAFEF
OTROS
PEF
PEF
Presidencia1,408,059,620
Gobernacin3,422,375,360
Relaciones exteriores4,034,554,690
Hacienda y crdito pblico26,915,736,490
Defensa Nacional24,002,172,080
Agricultura48,396,081,880100
Comunicaciones y Transportes36,694,434,60030
Economa7,017,581,93270
Educacin Pblica127,668,397,72615
Salud34,024,454,01020
Marina8,636,421,79050
Trabajo3,185,340,06010
Reforma Agrara4,856,220,7305
Medio Ambiente24,482,864,850
Procuradura8,143,595,140
Energa26,413,934,230
Desarrollo Social23,744,119,440
Turismo1,147,453,750
Funcin Pblica1,385,666,320
Seguridad Pblica7,036,818,690
Otros9,878,682,890
Tribunales agrarios666,995,210
Tribunales Justicia Fiscal y Admtiva1,068,374,920
CONACYT8,143,312,760
422,616,283,388
Total Presupuesto1,818,441,700,000
Ramo 33 (total)271,082,863,183
FISE3,228,661,344
FISM23,410,458,656
FORTAMUN26,405,690,407
33 municipal49,816,149,063
33 estatal221,266,714,120
Ramo 28 (total)272,471,600,000
28 municipal54,494,320,000
28 estatal217,977,280,000
NO PROGRAMABLE469,575,016,63631,762,861,311501,337,877,947
PROGRAMABLE34,499,702,449432,567,100,778480,363,902,111538,774,299,9941,486,205,005,332
GASTO TOTAL
1,818,441,700,000
501,337,877,947
1,486,205,005,332
7,250,000,000ADEFAS
31,762,861,311DEUDA (CFE Y PEMEX)
189,853,416,636IPAB Y DEUDORES
272,471,600,000PARTICIPACIONES
538,774,299,994ENTIDADES Y ORGANISMOS
34,499,702,449PODERES Y AUTONOMOS
432,567,100,778ADMINISTRACIN CENTRAL
271,082,863,183APORTACIONES
20,386,000,000PAFEF
188,895,038,928OTROS
Programable
19147,679,372,07068,273,000,000
235,130,030,856202,921,000,000
2536,085,636,002134,272,400,000
33271,082,863,18325,492,700,000
3920,386,000,000107,815,199,994
480,363,902,111538,774,299,994949,938,918,747
nO programable570,537,161,305
24158,079,648,736
28272,471,600,000
290
307,250,000,000
3431,773,767,900
469,575,016,636
24158,079,648,736
290
3431,773,767,900
189,853,416,636
19147,679,372,070
235,130,030,856
2536,085,636,002
188,895,038,928
NO PROGRAMABLEPROGRAMABLE
GASTO TOTAL
1,818,441,700,000
501,337,877,947
1,486,205,005,332
7,250,000,000ADEFAS
31,762,861,311DEUDA (CFE Y PEMEX)
189,853,416,636IPAB Y DEUDORES
272,471,600,000PARTICIPACIONES
538,774,299,994ENTIDADES Y ORGANISMOS
34,499,702,449PODERES Y AUTONOMOS
432,567,100,778ADMINISTRACIN CENTRAL
271,082,863,183APORTACIONES
20,386,000,000PAFEF
188,895,038,928OTROS
RFP
RFP1,065,564,800.0
R33271,082,863.2221,266,714.1
FISM23,410,458.7
FISE3,228,661.3
FORTAMUN26,405,690.4
R28272,471,600.0
R28 mpal.57,219,036.0
R28 estal.215,252,564.0
RFP1,065,564,800.0
R28 Municipal57,219,036.0
R28 Estatal215,252,564.0
Federacin793,093,200.0522,010,336.8
FORTAMUN26,405,690.4
FISM23,410,458.7
R33 Municipal49,816,149.1
R33 Estatal221,266,714.1
R28 Municipal57,219,036.0
R28 Estatal215,252,564.0
Federacin522,010,336.8
RFP
0
0
0
0
0
0
0
0
Servicios y polticas pblicasQu tanto gastamos o invertimos el presupuesto municipal?
La descentralizacin fiscala la mexicanaMs materias para descentralizar: Agua?Otras para centralizar: Electoral?Federalismo cooperativo deficienteDificultad seria para dialogar, acordar y cooperarCon perspectiva de un Proyecto de Nacin, repensar asignacin de competencias: quin hace qu y con qu?
La descentralizacin fiscala la mexicanaAlineacin Responsabilidades Facultades y atribuciones Funciones y RecursosPersiste un sistema fiscal complejo con grandes espacios de opacidadReto: Buscar una descentralizacin asimtrica, que en un esquema corresponsable de coordinacin hacendaria- permita desplegar potencial de cada uno: Traje a la medida
IngresosIngresosEgresosDeudaPatrimonioCoordinacin hacendariaCoordinacin fiscalRelaciones Federacin - Estados - MunicipiosHoyTendencia
Muchas gracias!
Quertaro, Mxico
flazos@locallis.org.mxwww.locallis.org.mx