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Descentralizando Los Ingresos Fiscales En América Latina Por Qué Y Cómo

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Descentralizando Los Ingresos Fiscales En América Latina Por Qué Y Cómo Descentralizando los ingresos fiscales en América Latina Por qué y cómo Vicente Fretes Cibils Teresa Ter-Minassian EDITORES Descentralizando los ingresos fiscalesen América América Latina fiscalesen ingresos los Descentralizando Vicente Fretes Cibils Fretes Vicente Teresa Ter-Minassian Teresa Regional Trade 10-20-09final.indd 158 10/20/09 2:42:48 PM Descentralizando los ingresos fiscales en América Latina Por qué y cómo Editores Vicente Fretes Cibils Teresa Ter-Minassian Banco Interamericano de Desarrollo Catalogación en la fuente proporcionada por la Biblioteca Felipe Herrera del Banco Interamericano de Desarrollo Descentralizando los ingresos fiscales en América Latina: por qué y cómo / Vicente Fretes Cibils y Teresa Ter-Minassian, editores. p. cm. Incluye referencias bibliográficas. 978-1-59782-237-4 (Rústica) 978-1-59782-238-1 (Digital) 1. Revenue—Latin America. 2. Taxation—Latin America. 3. Finance, Public—Latin America. 4. Decentralization in government—Latin America. I. Fretes Cibils, Vicente, 1956–, editor. II. Ter-Minassian, Teresa, editor. III. Banco Interamericano de Desarrollo. División de Gestión Fiscal y Municipal. HJ2460.5.D43 2015 spa.ed. IDB-BK-139 Código de publicación: IDB-BK-139 Clasificaciones JEL: H75 Palabras clave: descentralización, tributación, gobiernos subnacionales, transferencias intergubernamentales, dependencia fiscal, movilización de ingresos, América Latina Copyright © 2016 Banco Interamericano de Desarrollo. Esta obra se encuentra sujeta a una licencia Creative Commons IGO 3.0 Reconocimiento-NoComercial-SinObrasDerivadas (CC-IGO 3.0 BY-NC-ND) (http://creativecommons.org/licenses/by-nc-nd/3.0/igo/legal- code) y puede ser reproducida para cualquier uso no-comercial otorgando el reconoci- miento respectivo al BID. No se permiten obras derivadas. Cualquier disputa relacionada con el uso de las obras del BID que no pueda resolverse amistosamente se someterá a arbitraje de conformidad con las reglas de la CNUDMI (UNCITRAL). El uso del nombre del BID para cualquier fin distinto al reconocimiento res- pectivo y el uso del logotipo del BID, no están autorizados por esta licencia CC-IGO y requieren de un acuerdo de licencia adicional. Note que el enlace URL incluye términos y condiciones adicionales de esta licencia. Las opiniones expresadas en esta publicación son de los autores y no necesariamente reflejan el punto de vista del Banco Interamericano de Desarrollo, de su Directorio Ejecutivo ni de los países que representa. Banco Interamericano de Desarrollo 1300 New York Avenue, N.W. Washington, D.C. 20577 www.iadb.org El Sector de Instituciones para el Desarrollo fue responsable de la producción de la publicación. Coordinación de la producción editorial: Sarah Schineller (A&S Information Specialists, LLC) Traducción: Pamela Albornoz Revisión editorial: Claudia M. Pasquetti y Clara Sarcone Lectura de pruebas: Claudia M. Pasquetti Diagramación: The Word Express, Inc. Contenido Prólogo . xiii Agradecimientos . xv Acerca de los autores . xvii Prefacio . xxi Capítulo 1: Desempeño decepcionante: impuestos locales en América Latina . 1 Consideraciones teóricas . 1 Importancia de los ingresos propios subnacionales y obstáculos para su movilización . 4 Bases tributarias para ingresos propios . 6 Endeudamiento subnacional . .16 Promover los esfuerzos de movilización de ingresos subnacionales . .17 Tendencias en la descentralización de ingresos en América Latina . .18 Principales conclusiones de los estudios de casos nacionales . 24 Prioridades para la reforma . 32 Conclusiones . 38 Referencias . 40 Capítulo 2: Dos para tanguear: desequilibrios verticales y la movilización de ingresos en Argentina . 43 La evolución del sistema de ingresos subnacionales en las últimas décadas . 45 Factores determinantes del nivel y composición de los ingresos provinciales . 60 El impacto de las transferencias federales en los impuestos provinciales . 67 Opciones de reforma . 72 Referencias . 84 iii iv DESCENTRALIZANDO LOS INGRESOS FISCALES EN AMÉRICA LATINA Capítulo 3: Pisando el acelerador: excesiva dependencia de los ingresos de los recursos naturales en Bolivia . 87 El estado actual de la descentralización y las implicaciones de las reformas recientes . 88 Opciones para la movilización de ingresos subnacionales . 101 Conclusiones . .125 Referencias . .127 Capítulo 4: Gol esquivo: reforma del sistema de ingresos subnacionales en Brasil . .129 Visión general de los ingresos propios subnacionales en Brasil . 131 El sistema de transferencias intergubernamentales . 140 Prioridades para la reforma del sistema de financiamiento subnacional . 154 Conclusiones . 164 Referencias . .167 Capítulo 5: Cumbia fiscal: dinamismo fiscal subnacional en Colombia . 171 El proceso de descentralización y las finanzas públicas subnacionales . .172 Movilización de ingresos en los departamentos . 180 Opciones para aumentar los ingresos departamentales propios . 186 Movilización de ingresos en los municipios . 190 Conclusiones y recomendaciones . .212 Referencias . 214 Capítulo 6: Serenata de mariachis: largo camino de la reforma al federalismo fiscal en México . 217 Caracterizando el problema: descentralización con altos desequilibrios verticales . 21. 8 Intentos de reducir los desequilibrios: la reforma de 2007 y su impacto . 229 Gobernadores, profesores y diputados: la economía política de una restricción presupuestaria débil . 240 Análisis de panel . 247 El fortalecimiento de la restricción presupuestaria: el camino por adelante . 252 Referencias . 255 Capítulo 7: Mar y tierra fiscal: equidad y eficiencia en la movilización de ingresos en Perú . 259 El actual sistema de ingresos subnacionales . 261 Recaudación de ingresos propios de los gobiernos municipales . 272 COnTEnIDO v El Fondo de Compensación Municipal y otras transferencias a los municipios . 276 Estimación del potencial recaudatorio y del esfuerzo municipal . 279 Opciones para generar nuevas fuentes de ingresos propios para los gobiernos regionales . 283 Opciones para incrementar los ingresos municipales . 294 Conclusiones . 297 Referencias . .300 Capítulo 8: Efecto del oro negro: excesiva dependencia del petróleo en Venezuela . 303 El proceso de descentralización en Venezuela . 306 Transferencias a los gobiernos subnacionales . 308 Los ingresos subnacionales propios . 314 La dependencia fiscal de los gobiernos subnacionales . 324 Opciones de reforma de los ingresos subnacionales . 328 Conclusiones y recomendaciones . 340 Referencias . 343 Lista de gráficos Gráfico 1 1. Tamaño y financiamiento del gasto público subnacional en regiones seleccionadas, 2009 (como porcentaje del PIB) . 19 Gráfico 1 .2 . Tamaño y financiamiento del gasto público subnacional en América Latina, 2000–10 (en porcentaje del PIB) . 20 Gráfico 1 .3 . Composición de los ingresos propios subnacionales por nivel de gobierno, 2000–09 (en porcentaje del PIB del total de ingresos propios) . 20 Gráfico 1 .4 . Recaudación tributaria subnacional y PIB per cápita en América Latina, 2010 . 23 Gráfico 2 1. Ingresos propios provinciales sobre los gastos totales . 47 Gráfico 2 .2 . Tasas legales promedio y recaudación del impuesto sobre los ingresos brutos por provincia, 2008 . 54 Gráfico 4 1. Composición de los ingresos de los estados, 2012 . 133 Gráfico 4 .2 .C omposición de los ingresos e índice del PIB per cápita por estado, 2012 (en porcentaje) . 133 Gráfico 4 .3 . Composición de los ingresos municipales, 2012 . 134 vi DESCENTRALIZANDO LOS INGRESOS FISCALES EN AMÉRICA LATINA Gráfico 4 .4 . Evolución de los ingresos tributarios por niveles de gobierno antes de transferencias, 1960–2012 (en porcentaje del total) . 135 Gráfico 4 .5 . Evolución de los ingresos tributarios por niveles de gobierno después de transferencias, 1960–2012 (en porcentaje del total) . 135 Gráfico 4 .6 . Participación del ICMS en los ingresos corrientes de los estados, 2012 (en porcentaje) . .136 Gráfico 4 7. Distribución de las regalías y rentas del petróleo entre los estados, 2012 . 147 Gráfico 4 .8 . Distribución de las regalías y rentas del petróleo entre los municipios de los diferentes estados, 2012 . 148 Gráfico 5 1. El sistema de transferencias intergubernamentales, 1993–2001 . 173 Gráfico 5 .2 . El sistema de transferencias intergubernamentales, 2001 a la fecha . 174 Gráfico 5 .3 . Ingresos propios departamentales, 1994–2012 (como porcentaje del PIB) . .180 Gráfico 5 .4 . Desequilibrios verticales y fuentes de financiamiento, 1994–2009 (como porcentaje del PIB) . .184 Gráfico 5 .5 . Desequilibrios verticales de los departamentos, 2000–09 (como porcentaje del PIB departamental) . 185 Gráfico 5 .6 . Impacto de una sobretasa al IVA y un impuesto a las ventas al por menor sobre la recaudación tributaria departamental (como porcentaje del PIB departamental) . .188 Gráfico 5 7. Impacto de una sobretasa del 5% en las ventas al por me- nor y una sobretasa del 2% en el IVA sobre el desequilibrio vertical de los departamentos (como porcentaje del PIB departamental) . 189 Gráfico 5 .8 . Recaudación total per cápita por categoría de municipio, 1996–2009 (millones de pesos de 2005) . .194 Gráfico 5 .9 . Fuentes de financiamiento municipal, 2009 (como porcentaje de los ingresos totales) . 195 Gráfico 5 10. Dependencia fiscal por categoría de municipio (transfe- rencias como porcentaje de los ingresos totales) . 195 Gráfico 5 11. Desequilibrio vertical municipal (porcentaje) y fuentes de financiamiento (como porcentaje del PIB), 1994–2012 . .196 COnTEnido vii Gráfico 5 12. Desequilibrio vertical por categoría de municipio, 1996–2009 (como porcentaje de
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