MUNICIPAL TREASURY

Authors

  • Emilio Margáin Manautou Insigne Jurisconsulto,Catedrático Emérito de Derecho Fiscal y Administrativo de la Universidad Nacional Autónoma de México

DOI:

https://doi.org/10.36796/biolex.v22i0.162

Keywords:

Fiscal Coordination, Municipalities, Municipal Treasury

Abstract

The document makes an analysis of the current situation of the public finances of the 2,457 municipalities in Mexico in light of their insertion in the National Fiscal Coordination System (1980) and the financial autonomy granted(1983) constitutionally (Article 115) to manage freely their finances and approve, among others, each calendar year, their expenditure budgets (1983). The objective of the Fiscal Coordination Law to strengthen the states and municipalities and make them less dependent on the Federation has not been achieved, and it does not have mechanisms so that participations and transfers are delivered on time and in sufficient quantities to satisfy the social needs in charge of said entities, in addition to other calamities.

Downloads

Download data is not yet available.

References

REFERENCIAS BIBLIOGRÁFICAS Y WEBGRAFÍA
-Diario Reforma, Sección principal, 2 de Agosto de 2014
-Diario Reforma, Sección principal lunes 1 de Septiembre 2014
-Diario Reforma, Sección principal sábado 6 de Septiembre 2014
-MARGÁIN MANAUTOU Emilio,Nociones de Política Fiscal,México, Ed.Porrúa, 1998.
_____“Introducción al Estudio de Derecho Tributario”, México, Ed. Porrúa, 2010.
_____ “Exegesis del Impuesto al Valor Agregado”, México, Ed. Porrúa, 1998.
-MORENO, Luis Alberto, “Recaudar no basta: Los Impuestos como Instrumento de Desarrollo”, Ed., BID, 2012.
-SALDAÑA HARLOW, Adalberto, “Constitución Política de los Estados Unidos Mexicanos, Comentada”,México,2005.

Legislación
-Constitución Política de los Estados Unidos Mexicanos
-Exposición de Motivos de la Propuesta de la nueva la Ley de Coordinación Fiscal para 1977
-Exposición de Motivos de la Propuesta de reforma a la Ley de Coordinación Fiscal para 2013
-Ley de Coordinación Fiscal
-Diccionario Eco-Finanzas,2015[online]Disponible en :
http://www.eco-finanzas.com/diccionario/P/P.htm^ [consultado el12/VI/2015]
-KPMG Firma Mexicana miembro de la red de firmas miembro de KPMG afiliadas a KPMG International Cooperative , 2014(online) Disponible en :
http://www.kpmg.com/MX/es/IssuesAndInsights/ArticlesPublications/Documents/Estudios/2013/Reforma-Fisca-2014-Final.pdf [consultado el12/VI/2015]

Downloads

Published

2020-06-30

How to Cite

Margáin Manautou, E. (2020). MUNICIPAL TREASURY. BIOLEX, 12(22 ene-jun), 1–78. https://doi.org/10.36796/biolex.v22i0.162

Issue

Vol. 12 No. 22 ene-jun (2020): BIOLEX

Section

Artículos

License

Licencia Creative Commons

You are free to:

Share - copy and redistribute the material in any medium or format.
The licensor may not revoke these freedoms as long as you follow the terms of the license

Under the following terms:

Attribution - You must give proper credit, provide a link to the license, and indicate if changes have been made. You may do so in any reasonable manner, but not in such a way as to suggest that you or your use is supported by the licensor.
NonCommercial - You may not use the material for commercial purposes.
NoDerivatives - If you remix, transform, or build upon the material, you may not distribute the modified material.

Metrics