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Esfuerzo fiscal municipal en Guatemala

Author

Listed:
  • Jaime Bonet Moron
  • Fabio Rueda Devivero

Abstract

En este trabajo se analiza el esfuerzo fiscal que realizan los municipios guatemaltecos sobre el recaudo de su principal ingreso tributario, el Impuesto Único Sobre Inmuebles (IUSI). Los resultados del estudio indican que el esfuerzo fiscal municipal es bajo y lejano a su potencial en el caso del IUSI. En gran parte, esta situación se origina por la subvaloración de los avalúos catastrales, la cual se produce principalmente por tres razones: la alta tasa de descuento que se aplica a los valores comerciales; la escasa capacidad local para realizar los avalúos, que lleva a que la práctica común sean los auto avalúos sin verificación alguna, y el pobre registro de los bienes inmuebles. A su vez, el análisis de la información permite afirmar que la recaudación del IUSI registra una distribución espacial muy desigual: una alta concentración alrededor del área metropolitana de la ciudad capital y un pobre desempeno del resto del país. Existe un espacio importante para aumentar la recaudación del IUSI a través de la optimización del registro, la actualización de los avalúos, algunos cambios en las regulaciones vigentes y mejoras en la administración del tributo.

Suggested Citation

  • Jaime Bonet Moron & Fabio Rueda Devivero, 2013. "Esfuerzo fiscal municipal en Guatemala," Revista Economía y Región, Universidad Tecnológica de Bolívar, vol. 7(2), pages 5-41, December.
    • Handle: RePEc:col:000411:011081
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    References listed on IDEAS

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    More about this item

    Keywords

    Guatemala; impuesto predial; IUSI; capacidad tributaria; municipio;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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