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Recaudación de tasas municipales y los efectos del ciclo económico. Caso aplicado al municipio de General Pueyrredon

Author

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  • Mingo, Mauricio

Abstract

En el momento de estimar recursos en el corto plazo, existen factores directos, tales como: base imponible, alícuotas, devengado de los recursos, índice de cobrabilidad o morosidad, etc. A su vez, existen otros factores de segundo grado o indirectos que también surten efectos sobre el nivel de recaudación, como el PBI, expectativas sobre la economía, etc. Sobre este último aspecto, se puede hallar mediciones o estimaciones de recursos municipales en función de variables macroeconómicas que contemplen el nivel de actividad. De esta manera se puede lograr, a través de herramientas estadísticas o econométricas, un elemento fundamental en la estimación de recursos municipales para un periodo.

Suggested Citation

  • Mingo, Mauricio, 2003. "Recaudación de tasas municipales y los efectos del ciclo económico. Caso aplicado al municipio de General Pueyrredon," Nülan. Deposited Documents 118, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
  • Handle: RePEc:nmp:nuland:118
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    File URL: https://nulan.mdp.edu.ar/id/eprint/118/1/FACES_n18_17-28.pdf
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    References listed on IDEAS

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    1. Jorge Carrera & Pablo Perez & Germán Saller, 1999. "El ciclo económico y la recaudación," Económica, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, vol. 0(3), pages 283-323.
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