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La Asignación Tributaria en Bolivia

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  • Rocabado Mejía, Carlos

    (IISEC, Universidad Católica Boliviana)

Abstract

Bolivia se encuentra dentro de un proceso autonómico que incluye la descentralización fiscal entre los distintos niveles de gobierno. La asignación de los recursos tributarios, un componente esencial de cualquier sistema fiscal descentralizado, podría en este sentido dejar de tener una estructura hasta ahora bastante centralizada. El sistema tributario boliviano actual, que desde 1994 se ha basado sobre todo en la coparticipación de los ingresos tributarios más que en una verdadera asignación tributaria, genera diversos tipos de desigualdades horizontales y verticales. Una asignación tributaria más descentralizada debería corregir diversos fallos presentes e incrementar el poder tributario de los gobiernos subnacionales. Instituto de Investigaciones Socio - Económicas; IISEC

Suggested Citation

  • Rocabado Mejía, Carlos, 2006. "La Asignación Tributaria en Bolivia," Documentos de trabajo 7/2006, Instituto de Investigaciones Socio-Económicas (IISEC), Universidad Católica Boliviana.
    • Handle: RePEc:ris:iisecd:2006_007
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    References listed on IDEAS

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    Cited by:

    1. Baja Daza, Gover & Villarroel Böhrt, Sergio & Zavaleta Castellón, David, 2012. "Diseño institucional e incentivos implicitos en la descentralización Boliviana (1994-2008) [Institutional design and implicit incentives in Bolivia's decentralization model (1994-2008)]," MPRA Paper 48598, University Library of Munich, Germany.

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    More about this item

    Keywords

    impuestos; IVA; impuestos nacionales; IDH; regalias; Bolivia; Instituto de Investigaciones Socio - Económicas; IISEC;
    All these keywords.

    JEL classification:

    • Z00 - Other Special Topics - - General - - - General

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