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Modificación de las bases de cálculo para los ingresos participativos de los presupuestos locales

Author

Listed:
  • Rodríguez Ruiz, Lourdes del Rosario

    (Ministerio de Finanzas y Precios)

Abstract

En el trabajo se abordan los problemas financieros en el presupuesto local, seleccionando como tema de estudio los ingresos participativos y la evaluación de las bases para su determinación. Se propone modificar las bases de cálculo para los ingresos participativos de los presupuestos locales, de forma que mejore la capacidad fiscal de los mismos. Para ello, se realizó el diagnóstico de la situación actual de los presupuestos locales, caracterizando los elementos que definen las bases de participación de ingresos, argumentando la actualización de las bases de cálculo para los ingresos participativos a aplicar en los presupuestos locales.

Suggested Citation

  • Rodríguez Ruiz, Lourdes del Rosario, 2017. "Modificación de las bases de cálculo para los ingresos participativos de los presupuestos locales," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(1), pages 8-26.
    • Handle: RePEc:ris:rcubfp:0003
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    More about this item

    Keywords

    Presupuesto;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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