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Tributos cedidos y eficiencia en la gestión tributaria de las Comunidades Autónomas

Author

Listed:
  • José Manuel Cordero

    (Universidad de Extremadura)

  • Carlos Díaz Caro

    (Universidad de Extremadura)

  • Francisco Pedraja Chaparro

    (Universidad de Extremadura)

  • Cristina Polo Fernández

    (Universidad de Extremadura)

Abstract

Este trabajo estima la evolución de la eficiencia en la gestión de los principales tributos tradicionales cedidos a las Comunidades Autónomas durante el período 2005-2014. En el análisis empírico las medidas de efi¬ciencia se obtienen mediante la aplicación de un modelo condicional robusto, con el que resulta posible incluir en la estimación la influencia de variables representativas del contexto socio-económico en el que operan las oficinas tributarias. Además, esta metodología se ha adaptado a un contexto dinámico en el que pueda analizarse la evolución experimentada por el comportamiento de estas unidades a lo largo de un pe¬ríodo que incluye la última crisis económica. El principal resultado es que, una vez que ajustamos los índices de eficiencia por las variables de contexto, las diferencias entre las unidades evaluadas son muy reducidas.

Suggested Citation

  • José Manuel Cordero & Carlos Díaz Caro & Francisco Pedraja Chaparro & Cristina Polo Fernández, 2020. "Tributos cedidos y eficiencia en la gestión tributaria de las Comunidades Autónomas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 232(1), pages 75-112, March.
    • Handle: RePEc:hpe:journl:y:2020:v:232:i:1:p:75-112
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    2. Belmonte-Martin, Irene & Ortiz, Lidia & Polo, Cristina, 2021. "Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies," Socio-Economic Planning Sciences, Elsevier, vol. 78(C).

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    More about this item

    Keywords

    Eficiencia; Administración Tributaria; modelo condicional no paramétrico; Outputs indeseables.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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