Territorial planning and tax collection: Analysis of the property tax in the District of Miahuatlán 2013-2019

Abstract

Municipalities are considered the first level of government that has contact with citizens, therefore, they are responsible for ensuring the well-being of citizens. However, despite the constitutional reform to article 115 of 1983 in which municipalities were given greater powers, and the 1999 reform to the same article, in which the municipality was recognized as a level of government, little it was the impact that these constitutional modifications brought. This is due to the fact that the assignment of new responsibilities to the municipalities was not accompanied by an expansion of the transfers that the federation provides to the states and municipalities. In this sense, one of the great challenges facing local governments lies in expanding their municipal financial autonomy. This has triggered debates about reforming the current National Fiscal Coordination System (SNCF).