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El Ámbito Tributario en Las Relaciones Fiscales Intergubernamentales en Bolivia
[Taxation and Intergovernmental Fiscal Relations in Bolivia]

Author

Listed:
  • Cossio Muñoz, Fernando
  • Nogales Zabala, Jose Antonio

Abstract

The study focuses on the tax system in its broadest dimension, including not only the set of taxes in force in a specific territory and time, but also the criteria and mechanisms applied for its creation and regulation as well as for its Administration: Who collects and supervises them and how they appropriate, share or distribute the proceeds of their collection. El estudio enfoca al Sistema Tributario en su más amplia dimensión, incluyendo no solamente al conjunto de Tributos vigentes en un territorio y momento determinados, sino también los criterios y mecanismos aplicados para su creación y reglamentación así como para su administración: quién los recauda y fiscaliza y cómo se apropia, comparte o distribuye el producto de su recaudación.

Suggested Citation

  • Cossio Muñoz, Fernando & Nogales Zabala, Jose Antonio, 2007. "El Ámbito Tributario en Las Relaciones Fiscales Intergubernamentales en Bolivia [Taxation and Intergovernmental Fiscal Relations in Bolivia]," MPRA Paper 91342, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:91342
    as

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    File URL: https://mpra.ub.uni-muenchen.de/91342/1/MPRA_paper_91342.pdf
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    References listed on IDEAS

    as
    1. William Hoyt, 2005. "The Assignment and Division of the Tax Base in a System of Hierarchical Governments," Working Papers 2005-07, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    2. JEFFERY HALL & Glenn Jenkins, 1995. "The Transition To A Revenue Authority," Development Discussion Papers 1995-01, JDI Executive Programs.
    Full references (including those not matched with items on IDEAS)

    Citations

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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

    Descentralización Fiscal; asignación tributaria; transferencias intergubernamentales; impuestos el caso boliviano; Sistema Tributario en Bolivia;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H7 - Public Economics - - State and Local Government; Intergovernmental Relations
    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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