Relevant bibliographies by topics / Finances municipales

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Finances municipales'

Author: Grafiati
Published: 4 June 2021
Last updated: 28 July 2024

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Journal articles on the topic "Finances municipales"

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Desmoulin, Gil. "Un mythe visant à affirmer la démocratie financière locale : la délibération financière municipale." Gestion & Finances Publiques, no. 1 (January 2021): 50–57. http://dx.doi.org/10.3166/gfp.2021.1.009.

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Les délibérations sur lesquelles se prononce le Conseil municipal constituent le socle de la démocratie locale en particulier lorsque les décisions prises par l’assemblée délibérante sont relatives aux finances. Or, il importe de dépasser ce postulat de départ car une analyse plus fine de la réalité de la décision collective municipale donne un tableau plus contrasté qui fait alterner des délibérations portant sur des sujets très modestes et sans réelle portée financière avec des décisions, prises par l’exécutif, qui ne font pas l’objet de délibérations en dépit de leurs conséquences éventuelles sur les finances de la collectivité. Par ailleurs, les délibérations financières municipales sont souvent enserrées dans des contraintes budgétaires, fiscales et institutionnelles. De toute évidence, la réalité du fonctionnement des assemblées délibérantes montre que la délibération municipale contribue ainsi au mythe de la démocratie financière locale.
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Bransbourg, G. "Fiscalité impériale et finances municipales au ive siècle." Antiquité Tardive 16 (January 2008): 255–96. http://dx.doi.org/10.1484/j.at.3.19.

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Narbona Vizcaíno, Rafael. "Finanzas municipales y patriciado urbano. Valencia a finales del Trescientos." Anuario de Estudios Medievales 22, no. 1 (April 2, 2020): 485. http://dx.doi.org/10.3989/aem.1992.v22.1079.

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La déconnexion méthodologique entre l’histoire des institutions et l'histoire social et économique devient manifeste dans l'étude des biens, des finances et de la fiscalité, quand il devient indispensable de traiter l’ensemble dans le cadre générique de l'histoire du pouvoir. La conjonction entre l'oligarchie patricieene et les finances du Valencia médiéval, dérive du monopole que certains lignages citadins exercèrent sur le pouvoir municipal et de la projection politico-économique de ses intérêts de groupe sur l'administration publique. L'action politique et la projection financière de deux dynasties patriciennes, comme celle des Marrades ou des Suau, peuvent se suivre à la trace dans le strict contrôle qu'exercèrent les magistratures administrati­ves, dans le financement de l'approvisionnement fromental, dans le recouvrement d'intérêts à charge de la dette censitaire municipale ou dans les mécanismes mêmes du recouvrement fiscal.
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Pinol, Jean-Luc. "Villes « riches », villes « pauvres ». Les finances municipales de l'entre-deux-guerres." Vingtième Siècle, revue d'histoire 64, no. 1 (1999): 67–82. http://dx.doi.org/10.3406/xxs.1999.3892.

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Beschaouch, Azedine. "Sur les finances municipales en Afrique romaine sous le Haut-Empire." Comptes-rendus des séances de l année - Académie des inscriptions et belles-lettres 143, no. 3 (1999): 1035–52. http://dx.doi.org/10.3406/crai.1999.16062.

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Pinol, Jean-Luc. "Villes "Riches", villes "Pauvres". Les finances municipales de l'entre-deux-guerres." Vingtième Siècle. Revue d'histoire, no. 64 (October 1999): 67. http://dx.doi.org/10.2307/3770391.

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Pinol, Jean-Luc. "Villes « riches », villes « pauvres ». Les finances municipales de l'entre-deux-guerres." Vingtième Siècle. Revue d'histoire 64, no. 4 (October 1, 1999): 67–82. http://dx.doi.org/10.3917/ving.p1999.64n1.0067.

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Sovilla, Bruno, José Roberto López Sántiz, and Perla Vargas Vencis. "Political conflict, corruption and municipal finances in Oxchuc, Chiapas." Economía Sociedad y Territorio 24, no. 74 (January 25, 2024): 1–24. http://dx.doi.org/10.22136/est20242154.

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En México, las finanzas estatales y municipales dependen casi totalmente de las transferencias federales. En los municipios indígenas esa dependencia es mayor, como en el caso de Oxchuc, en la región de Los Altos de Chiapas. El objetivo de este trabajo es demostrar, a través de un análisis comparativo con otros municipios de Chiapas y Nuevo León, cómo las transferencias recibidas en el ayuntamiento de Oxchuc ocasionaron conflictos y una lucha de facciones por el control de esos recursos, que trasciende los sistemas normativos, y se mantiene en el gobierno elegido por usos y costumbres.
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Collin, Jean-Pierre, and Pierre J. Hamel. "Les contraintes structurelles des finances publiques locales: les budgets municipaux dans la région de Montréal en 1991." Recherche 34, no. 3 (April 12, 2005): 439–67. http://dx.doi.org/10.7202/056796ar.

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Depuis 1978-1980 au Québec, les réformes des institutions municipales inspirées par la thèse du fédéralisme fiscal ont favorisé l'affirmation croissante de l'autonomie locale. Dans ce contexte, on peut faire l'hypothèse que le morcellement municipal qui caractérise la région de Montréal se traduit par une réelle mosaïque budgétaire permettant à tout Montréalais de voter avec ses pieds et de choisir un panier de services publics locaux qui corresponde à ses attentes et à ses préférences. Les municipalités de la région de Montréal se distinguent-elles de façon significative par leurs choix budgétaires? Certes l'analyse factorielle des prévisions budgétaires de 1991 des 136 municipalités du Grand Montréal révèle qu'il existe une assez grande variabilité dans la répartition des dépenses, mais, tout compte fait, les « choix » budgétaires paraissent bien plus le résultat de contraintes que de stratégies de différenciation volontaire des budgets municipaux.
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Wallinga, Tammo. "Jean Durliat, Les rentiers de l'impôt. Recherches sur les finances municipales dans la pars Orientis au IVe siècle." Zeitschrift der Savigny-Stiftung für Rechtsgeschichte. Romanistische Abteilung 112, no. 1 (August 1, 1995): 557–60. http://dx.doi.org/10.7767/zrgra.1995.112.1.557.

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Dissertations / Theses on the topic "Finances municipales"

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Godek, Magdalena. "Les euro-obligations municipales en France : une source de financement des collectivités locales." Lyon 3, 2004. http://www.theses.fr/2004LYO33020.

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Avec le processus de décentralisation des finances publiques opéré en Europe, lors des trois dernières décennies, les collectivités locales européennes ont obtenu de nouvelles compétences. Le transfert de ces dernières a été accompagné de compensations financières attribuées aux collectivités par l'état. L'autonomie financière des collectivités locales a également été assurée grâce à l'ouverture de nouvelles opportunités pour acquérir des moyens extrabudgétaires sur les marchés de crédit et financiers. Ces sources extérieures de financement permettent souvent d'effectuer des investissements plus rapidement, donc à un coût moins élevé en comparaison des investissements locaux réalisés seulement à partir de sources propres. A ce titre, les instruments du marché financier international, comme les euro-obligations, peuvent apparaître comme une forme de financement avantageuse. Cette recherche se propose : D'évaluer l'utilisation des euro-obligations municipales en France comme source de financement des collectivités locales, De définir le rôle des euro-obligations municipales, De déterminer les possibilités d'émissions euro-obligataires par les collectivités locales polonaises. Cette thèse montre que les euro-obligations municipales représentent un type de financement marginal au regard des montants empruntés par les collectivités locales françaises. Sur la base des donnés collectées sur une période de dix ans, le coût réel des émissions euro-obligataires est calculé. Ce mode de financement est généralement plus onéreux que les crédits bancaires que les collectivités françaises peuvent obtenir sur le marché national. Les euro-obligations semble réservé aux collectivités locales les plus importantes qui l'utilise principalement comme outil de communication et de promotion. Cette recherche, à la lumière de l'expérience des collectivités locales françaises, présente enfin les conditions nécessaires au succès des émissions euro-obligataires pour les collectivités locales polonaises.
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Ramon, i. Molins Gabriel. "Censals i endeutament públic municipal a la regió de Lleida d’Antic Règim (segles XVII-XIX)." Doctoral thesis, Universitat de Lleida, 2019. http://hdl.handle.net/10803/668636.

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El present treball proposa un estudi de l’endeutament municipal a la regió de Lleida des dels anys de la postguerra dels Segadors fins a les primeres dècades del segle XIX. Amb aquesta finalitat, s’analitzen els títols de censal, essent aquests el mecanisme d’endeutament dominant durant els segles moderns. L’objectiu de l’estudi és reflexionar sobre el comportament del mercat censalista municipal a llarg termini, parant atenció en l’efecte que tenen les diferents conjuntures econòmiques. Per a tal propòsit, s’analitzen els fons comptables del comú de la ciutat de Lleida i d’altres municipis de la seva àrea econòmica, així com de diferents censalistes, d’entre els que destaca el capítol catedralici lleidatà, que clarament és un dels grans creditors a nivell territorial. Durant els dos segles estudiats s'observa com l’impagament de les pensions de censal és una constant que comença emprant-se per problemes financers puntuals i que acaba esdevenint un element estructural del sistema financer. Aquesta morositat crònica juga un paper determinant en la desarticulació del mercat censalista, juntament amb la reducció dels “interessos” de 1751 (quan es redueixen del 5 al 3% anual). Al seu torn, el triomf del liberalisme acaba modernitzant el mercat creditici, quedant obsolets uns títols que eren de naturalesa rendista i propis de l’Antic Règim.
El presente trabajo propone un estudio del endeudamiento municipal en la región de Lleida desde los años de la posguerra dels Segadors hasta las primeras décadas del siglo XIX. Con este fin, se analizan los títulos de censal, siendo estos el mecanismo de endeudamiento dominante durante los siglos modernos. El objetivo del estudio es reflexionar sobre el comportamiento del mercado censalista municipal a largo plazo, prestando especial atención al efecto que tienen sobre él las diferentes coyunturas económicas. Para tal propósito, se analizan los fondos contables del común de la ciudad de Lleida y de otros municipios de su área económica, así como de diferentes censalistas, de entre los que destaca el capítulo catedralicio leridano, que claramente fue un los grandes acreedores a nivel territorial. Durante los dos siglos estudiados se observa como el impago de las pensiones de censal es una constante que empieza empleándose por problemas financieros puntuales pero que acaba convirtiéndose en un elemento estructural del propio sistema. Esta morosidad crónica juega un papel determinante en la desarticulación del mercado censalista, junto con la reducción de los "intereses" de 1751 (cuando se reducen del 5 al 3% anual). A su vez, el triunfo del liberalismo acaba modernizando el mercado crediticio, quedando obsoletos unos títulos que eran de naturaleza rentista y propios del Antiguo Régimen.
This work proposes a study of municipal indebtedness in the region of Lleida since the Catalan post-war period until the beginning of the 19th century. For this purpose, it analyzes consignative census titles, since these were the dominant mechanism of indebtedness during the modern ages. The objective of this project is to reflect on the behavior of the municipal census market in the long term, paying attention to the effect of different economic conjunctures. For this objective, the accounting funds of the municipality of Lleida and other municipalities in its economic region are analyzed. At the same time we analyze different censalists, among them, the chapter of the cathedral of Lleida, which is clearly one of the major creditors in terms of territory. During the two centuries studied, it is observed that the non-payment of census pensions is a constant that begins with financial problems but ends up becoming a structural element. This chronic morosity plays a determining role in the disarticulation of the census market, along with the reduction of the "interests" of 1751 (when they are reduced from 5 to 3%). Moreover, the triumph of liberalism modernizes the credit market, leaving obsolete titles that were rent nature and typical of the Old Regime.
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Reixach, Albert. "Municipi, finances i elits locals en una ciutat catalana baixmedieval: Girona (1345-1445)." Doctoral thesis, Universitat de Girona, 2015. http://hdl.handle.net/10803/327319.

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La present tesi doctoral es proposa analitzar els efectes que tingué la fiscalitat en la societat d’una ciutat de la Catalunya baixmedieval, en especial de cara a la formació d’unes autèntiques elits locals. El cas d’estudi escollit és Girona i el període, el comprès entre 1345 i 1445. Una vegada revisada i valorada la historiografia sobre el tema, el treball es divideix en dues grans parts. La primera s’ocupa de reconstruir la plataforma en la qual havien d’actuar aquestes presumptes elits. Així, descriu els elements bàsics (pressió fiscal, necessitats comunitàries, deute i estratègies en la gestió de recursos i impostos) que impulsaren la consolidació i l’evolució de l’administració local a Girona entre mitjan tres-cents i mitjan quatre-cents. També es fixa en l’organigrama d’aquesta administració des del punt de vista dels actors implicats. La segona part consisteix en una prosopografia dels protagonistes de tot el sistema. D’entrada, s’identifiquen les persones que participaren en el contínuum d'òrgans de govern locals exercint oficis. A continuació, es caracteritzen els que gestionaren la hisenda vinculada al municipi bé com a tresorers, bé en ocupacions temporals de cara a operacions econòmiques en benefici de la comunitat. Finalment, s’observen els que prengueren part en els negocis fiscals i financers lligats al municipi (el crèdit, l’arrendament d’impostos indirectes, els serveis financers i la provisió de vitualles i materials). En conjunt, aquesta tesi pretén aportar llum, és a dir, abonar hipòtesis, però alhora introduir matisos, entorn a l’existència, al principat de Catalunya als segles XIV i XV, d’unes elits locals les bases polítiques i econòmiques de les quals radicaven en bona part en les institucions municipals.
The present doctoral thesis aims to analyze the effects of taxation on the society of a city in Late Medieval Catalonia, specially with regard to the making of consolidated local elites. The selected case study is Girona and it focuses on the period between 1345 and 1445. Once the historiography about this subject reviewed, this project is divided into two main sections. The first one is devoted to reconstruct the platform in which the presumed elites acted. In so doing, it describes the driving forces (fiscal pressure, communal needs, debt and economic policies) for the consolidation and the evolution of the local administration in Girona during the indicated period. It also pays attention to its institutional framework from the viewpoint of people interacting with it. The second section of this research deals with a prosopography of the leading characters of the mentioned system. To begin with, it identifies the people who participated in the local government and held offices. Secondly, it characterizes those managing the local treasury as chamberlains or syndics in economic operations for the benefit of the community. Finally, it examines people who took part in the fiscal and financial business connected with the municipal treasury (credit, indirect tax leasing, financial services and product supplying). On the whole, this thesis seeks to shed light (so to confirm hypothesis as well as to refine other aspects) on the existence, in the principality of Catalonia during the 14th and 15th centuries, of local elites whose political and economic foundations rested in large part on the municipal institutions.
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Jean, Nicolas. "Environnement économique et élections : une étude des déterminants du vote appliquée aux élections municipales françaises." Thesis, Lille 1, 2012. http://www.theses.fr/2012LIL12015/document.

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Cette thèse s'attache à déterminer les facteurs économiques et politiques qui influencent le vote aux élections municipales françaises. Elle cherche à vérifier les hypothèses qui sous-tendent le vote économique dans le cas des élections municipales françaises, à l’aide d’une base de données originale et détaillée couvrant la période 1983-2008. Nous montrons que le parti sortant est sanctionné si la situation macroéconomique est mauvaise. À l’inverse, il est victime du climat politique national, notamment en période de cohabitation. Par ailleurs, les variables environnementales locales influencent également le score du sortant, pour le scrutin de 2001. Cette thèse conclue également à un comportement électoral complexe ou divers degrés de sociotropisme sont révélés : concernant les variables fiscales, le niveau local est pris en compte par les électeurs, alors que c’est le niveau national qui les intéresse pour les variables macroéconomique (chômage). Enfin, le mode de scrutin à deux tours n’est pas anodin quant aux déterminants du vote municipal. Ainsi, la structure des budgets locaux est déterminante au premier tour. Plus précisément, les dépenses de salaires et d’équipement par tête élevées accroissent la probabilité que le parti sortant soit reconduit dès le premier tour alors que les dépenses de fonctionnement (hors salaires) la réduisent. A l’inverse, certains facteurs politiques (nombre de candidats en lice par exemple) n’entrent en jeu qu’au second tour
This thesis examines the impact of economic conditions and political context on the result of parties' candidates in local elections in France. It confirms hypothesis of economic voting, in the case of French local elections, on the basis of an original and detailed database, covering the 1983-2008 period. We show that the incumbent’party is considered as a victim of national political events (cohabitation notably) but it shares the responsibility for the level of economic variables and is consequently rewarded (or penalized). Furthermore, for the 2001 elections, environmental variables also impact incumbent’s share of vote. This thesis also investigates the behaviour of the voter, showing a complex mechanism of varied degrees of sociotropism: regional level is relevant for fiscal variables, but national level is in voter’s mind for economic factors (unemployment). Finally, the electoral rule (two rounds) is also crucial for identifying the decisive factors. Municipal budget structure is important for the first round, particularly; wages and investments expenditures increase the incumbent’s winning probability but consumption spending (wages off) decrease this probability. Political variables (number of candidates) come into play for the second round
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Oliveira, Fabiana Helcias. "Os determinantes do endividamento pÃblico dos municÃpios do Estado do CearÃ: uma anÃlise economÃtrica." Universidade Federal do CearÃ, 2014. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=12922.

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nÃo hÃ
A Lei de Responsabilidade Fiscal surge como forma de disciplinar os gastos pÃblicos e controlar o endividamento. Contudo, à nÃtido que o endividamento ainda à caracterÃstico dos municÃpios. O objetivo do presente trabalho consistiu em verificar quais sÃo os indicadores determinantes do endividamento dos municÃpios cearenses. Para tanto, foi desenvolvido um modelo economÃtrico abrangendo os 184 municÃpios, no perÃodo de 2001 a 2012, que verifica se os indicadores financeiros jà estudados por outros autores e se outras variÃveis denominadas de comportamentais âpolÃticasâ sÃo, de fato, determinantes no endividamento pÃblico. Os resultados encontrados indicam que a estrutura de capital à a variÃvel de maior relevÃncia para a explicaÃÃo do endividamento municipal. Os resultados sugerem, tambÃm, que as variÃveis despesas com pessoal, despesa com investimento, reeleiÃÃo e eleiÃÃo possuem relaÃÃo positiva com o endividamento pÃblico, porÃm, com pequeno poder de influÃncia. A variÃvel financeira liquidez e as comportamentais âpolÃticasâ sexo, idade e grau de instruÃÃo do gestor nÃo apresentaram significÃncia estatÃstica. O grau de dependÃncia se apresentou negativamente relacionado com o endividamento pÃblico e, tambÃm, com baixo poder de explicaÃÃo. Os gestores de partido de direita sÃo mais conservadores, dado o Ãndice de significÃncia negativo. Ressalta-se que, os resultados encontrados por esta pesquisa estÃo limitados aos municÃpios cearenses, ao perÃodo estudado e Ãs variÃveis escolhidas.
The Fiscal Responsibility Law emerges as a way to discipline public spending and debt control, although, it is clear the indebtedness is still a feature of Municipalities. This research aimed to verify which indicators are critical for indebtedness of municipalities in CearÃ. Therefore, an econometric model was developed, covering 184 municipalities from 2001 to 2012, to analyse whether other authors had already studied these financial indicators and if other variables called behavioral "policies" are determinants of public debt. The results indicate the capital structure is the most important variable for the clarification of municipal indebtedness. The results also suggest that the variable "personnel expenses", "spending on public investment", "re-election" and "election" have positive connection with public indebtedness, but little influence. The financial variable âliquidityâ and the behavioral ones, "political", gender, age and education level of the manager, were not statistically significant. The degree of dependence resulted negatively related to the public debt, and with low explanatory power. Right-wing-party managers are more conservative and tend to present a negative index of significance. The results of this research are restricted to the municipalities of CearÃ, studied period and chosen variables.
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Zimmermann, Gustavo 1950. "40 anos de finanças municipais no Brasil." [s.n.], 2009. http://repositorio.unicamp.br/jspui/handle/REPOSIP/286365.

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Orientador: Carlos Américo Pacheco
Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia
Made available in DSpace on 2018-08-17T04:44:46Z (GMT). No. of bitstreams: 1 Zimmermann_Gustavo_D.pdf: 1939316 bytes, checksum: 950886ef302cb42ad6c2a8915bdd7eae (MD5) Previous issue date: 2009
Resumo: Esse trabalho é dedicado às finanças públicas municipais e tem como fio condutor a evolução do sistema tributário brasileiro, de seus primeiros arranjos coloniais aos dias atuais. Objetiva, por um lado, reunir elementos históricos das finanças dessa esfera de governo e, por outro, identificar e analisar os precedentes do desenho tributário vigente e destacar algumas de suas características e problemas atuais. Nesse percurso se procurou juntar diversas experiências do autor, buscando contribuir com o registro da trajetória e dos fenômenos da política fiscal dos municípios no Brasil nas últimas décadas do século passado. Da longa caminhada se constatou que as mudanças tributárias, contemplaram novas correlações de força ou necessidades econômicas, mas sempre conservaram elementos dos arranjos anteriores. Assim, apesar da esfera municipal ter sido a verdadeira origem do direito tributário brasileiro e ter sido muito variada suas possibilidades de arrecadação, a história da tributação municipal no Brasil é a história da crescente prevalência das fontes tributárias urbanas sobre as rurais e do esvaziamento de seu potencial de arrecadação em favor das esferas superiores de poder. Com a intensificação da urbanização, a cada nova reformulação, mais era ampliava o sistema de transferência intergovernamental de recursos. Paradoxalmente, ao mesmo tempo em que as finanças municipais foram progressivamente se circunstancial vendo aos fatos urbanos, cresceram as dificuldades jurídicas infraconstitucionais contra a cobrança de taxas ao fornecimento de serviços públicos prestados (iluminação pública, coleta de lixo, combate à sinistros, varrição de ruas etc.). A análise feita evidenciou inúmeras dificuldades para a tributação municipal e particularmente os impactos devastadores da inflação sobre a arrecadação dessa esfera de governo. Evidenciou também as principais dificuldades do sistema de transferências intergovernamentais de recursos em cumprir com seus objetivos de mitigar as desigualdades entre as unidades federativas. A análise dessa realidade prevalecente nas últimas décadas evidenciou nas finanças municipais as marcas de ciclos políticos administrativos que afetam de diversas maneiras sua fiscalidade.
Abstract: This paper is dedicated to municipal finance and is guiding to the evolution of the Brazilian fiscal system from early colonial arrangement to today. The first aim is to gather historical elements of this sphere of government finances and, secondly, to identify and analyze the previous structure of existing tax and highlight some of its characteristics and problems. Sought to throughout the research join several experiences of the author, seeking to help with recording the history and with phenomena of the fiscal policy of the municipals in Brazil in the last decades of the last century. After the search was found that the tax changes, was contemplated to a new force correlations or economics necessities, but always retained elements of earlier arrangements. Thus, despite the municipal level have been the true origin of the Brazilian tax law and have been very varied collection of its possibilities, the history of municipal taxation in Brazil is the story of the increasing prevalence of tax sources on the urban and rural and emptying collection?s potential in favor of the higher spheres of power. With the intensification of urbanization, with an each new revision, more was amplified the intergovernmental transfer system resources. Paradoxically, at the same time that municipal finances were circumstantial gradually the urban facts, also were increasing the difficult of legal infra constitutional against the charging fees to the provision of public services (street lighting, garbage collection, combat casualties, street sweeping etc). The analysis revealed numerous difficulties for the municipal taxation and in particularly showed the devastated impact of inflation on the collection of this sphere of government. Also showed mains challenges to intergovernmental system resources to fulfill the objectives of mitigating the inequalities between the federal units. The analysis of this reality is prevailing in recent decades and showed that in municipal finances the marks of administrative political cycles is affecting their control of the fiscal system in several ways.
Doutorado
Teoria Economica
Doutor em Ciências Econômicas
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Peralta, Gallardo Matías Felipe. "Efecto redistributivo del fondo común municipal en las finanzas municipales: análisis y propuestas de reforma." Tesis, Universidad de Chile, 2018. http://repositorio.uchile.cl/handle/2250/170033.

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Memoria para optar al grado de Magíster en Gestión y Políticas Públicas
Memoria para optar al título de Ingeniero Civil Industrial
El Fondo Común Municipal juega un rol central en el financiamiento de las 345 comunas de Chile, las cuales deben financiar su funcionamiento mediante este, más los Ingresos Propios Permanentes (IPP) que puedan recaudar y las transferencias estatales que reciben. Este, constituye un fondo de ecualización de ingresos, que busca reducir las desigualdades entre municipios, al cual todos aportan porcentajes determinados de algunas de sus recaudaciones y que son redistribuidos por una fórmula establecida por ley según criterios de pobreza comunal, predios exentos de pago de impuesto territorial y cantidad de IPP recaudados, además de un indicador que distribuye en partes iguales (IPI). Se plantea como hipótesis eficiencia redistributiva del FCM mediante la creación de indicadores de igualdad entre territorios. Del análisis se estableció que el FCM tiene un efecto redistributivo que no es persistente en el tiempo. Por otra parte, existen anomalías en 3 de los 4 indicadores, siendo la más relevante la del IPI, el cual reparte el 25% del Fondo en 346 partes iguales, no siguiendo ningún criterio redistributivo, y beneficiando de esta manera a las comunas con más IPP por habitante, pero que, al mismo tiempo, son municipios pequeños y con baja población. El mecanismo de estabilización, adicional a la redistribución, cumple un rol amortiguador en el FCM, impidiendo que la fórmula establezca los montos totales que debe entregar a cada comuna, pues reduce las variaciones interanuales. Mientras exista este mecanismo, cualquier reforma no surtirá efectos sustantivos en la redistribución de los recursos. Con respecto a posibles modificaciones al FCM, se estableció que, mediante la variación de los porcentajes de ponderación de los indicadores de la fórmula de repartición y la eliminación del mecanismo de estabilización, se producen mejores sustanciales en la redistribución de ingresos en el Sistema de Financiamiento Municipal. Así también, se concluyó que ningún aumento de recursos, como el aumento de aporte del IT, o el aumento del Aporte Fiscal mejora el efecto redistributivo del Fondo y no serían políticas que aporten, salvo que se distribuyan mediante otro mecanismo. Finalmente, que el FCM trate a todas las comunas de manera homogénea, desconociendo su diversidad de realidades, genera políticas que no son óptimas, tanto para las comunas extremas y con menor población, tanto como para la generalidad de las comunas.
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Prado, Netto Denis do. "Compensações financeiras pela exploração de recursos naturais : uma análise comparativa da alocação de recursos pelos municípios beneficiários." reponame:Repositório Institucional da UnB, 2011. http://repositorio.unb.br/handle/10482/10902.

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Dissertação (mestrado)—Universidade de Brasília. Programa de Pós-Graduação em Economia do Setor Público, 2011.
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Esta dissertação apresenta uma análise sobre a alocação de receitas pelos municípios brasileiros beneficiários de compensações financeiras incidentes sobre a exploração de recursos naturais, mediante comparação com a alocação de receitas por municípios não beneficiários. O estudo tem como objetivo verificar se fatores institucionais, tais como vinculações de receitas a determinados tipos de despesa, levam os municípios beneficiários a realizar seus gastos de forma similar aos municípios não beneficiários, apesar de possuírem maiores recursos orçamentários per capita, o que justificaria, ao menos parcialmente, o maior grau de ineficiência alocativa que lhes é atribuída. Para tanto, foi empregado o Modelo do Eleitor Mediano e empregado o Método dos Mínimos Quadrados Ordinários, com dados em corte transversal. Os resultados obtidos indicam que, a despeito da existência de vinculações de receitas no âmbito das finanças municipais, não há evidências acerca da existência de um padrão semelhante de alocação de recursos entre ambas as categorias de município. ______________________________________________________________________________ ABSTRACT
This dissertation presents an analysis of the revenue allocation by municipalities that receive natural resources exploitation’s rents, by comparison with the revenue allocation by non-beneficiaries municipalities. Its aim is to determine whether institutional factors, like revenue earmarking, lead beneficiaries municipalities to make their spending like non-beneficiaries cities, despite having greater budgetary resources per capita, what would explain, at least partially, the weak allocative efficiency that is attributed to them. For this purpose, it was used the Median Voter Model and the Ordinary Least Square Method, with cross section data. The results indicate that, despite the existence of revenue earmarking, there is no evidence for the existence of a similar allocation pattern between two categories of municipalities.
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Abreu, Claúdio Cherem de. "Instalação de novos municípios em Santa Catarina em 1997." Florianópolis, SC, 2001. http://repositorio.ufsc.br/xmlui/handle/123456789/79889.

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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico
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Exame dos reflexos da instalação de novos municípios ocorrida em 1997 sobre as receitas e despesas orçamentárias das prefeituras catarinenses nos anos de 1996, 1997 e 1998, classificando-as segundo seu envolvimento com a instalação de novos municípios e segundo sua faixa populacional. Baseia-se na caracterização das finanças dos municípios catarinenses no período de 1985 a 1998 e na identificação do perfil populacional e regional dos novos municípios instalados. Toma como marco histórico institucional a Constituição Federal de 1988 e como arcabouço conceitual o federalismo fiscal. Demonstra que as prefeituras de Santa Catarina apresentam elevada correlação positiva entre a receita e tamanho do município, mensurado na forma da população residente, e podem ser caracterizadas pela dependência, proporcional ao tamanho, de recursos transferidos do Governo Estadual e do Governo Federal; e, independentemente do tamanho, pelo dispêndio elevado de recursos com gastos correntes. Os novos municípios instalados em 1997 circunscrevem-se de maneira quase absoluta, ao menor tamanho, com população inferior a 5.000 habitantes, reforçando o quadro descrito acima, com o agravante de provocar perda de receita generalizada, tendo em vista a sistemática de transferência de recursos entre os níveis da Federação
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Silva, Ângelo Alves da. "Federalismo fiscal no Brasil a partir da LRF: a Lei de Responsabilidade Fiscal e seus impactos no aumento ou diminuição das variáveis observadas nas finanças dos municípios brasileiros." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18625.

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O principal objetivo deste trabalho foi analisar os impactos da Lei de Responsabilidade Fiscal (LRF) no aumento ou diminuição das variáveis observadas nas finanças dos municípios brasileiros, especificamente no elemento de despesa INVESTIMENTOS e nas funções de governo EDUCAÇÃO e SAÚDE no período de 2001 a 2005 (depois da LRF) em comparação ao período de 1996 a 2000 (antes da LRF). A motivação desta pesquisa advém da expectativa de que a LRF possa ter contribuído para alavancar o volume de recursos aplicados no elemento de despesa Investimentos e nas diversas funções de governo, com destaque para Educação e Saúde, objeto deste estudo, haja vista a limitação que a referida Lei trouxe para os gastos com pessoal e para o controle do endividamento dos municípios brasileiros. Os resultados obtidos com esta pesquisa revelam que, no âmbito dos 2.644 municípios pesquisados, de todos os portes e de todas as regiões do Brasil, os impactos da LRF não provocaram uma homogeneidade de comportamento no tocante ao crescimento ou decrescimento orçamentário, ou seja, após o advento da LRF, houve municípios em que as aplicações de recursos públicos no elemento de despesa Investimentos e nas funções de governo Educação e Saúde aumentaram significativamente; em outros, aumentaram moderada ou timidamente e ainda em outros, diminuíram significativa, moderada ou timidamente, não demonstrando, portanto, um padrão uniforme de realização das aludidas rubricas orçamentárias. Naturalmente, pode-se depreender desse fato a questão da heterogeneidade das finanças dos municípios brasileiros, dentre os quais alguns se apresentavam bem equilibrados e outros muito endividados antes do advento da referida Lei; nos primeiros, os impactos da LRF foram positivos no sentido de aumentar os Investimentos e os gastos em Educação e Saúde; nos últimos, os novos gestores, temendo a responsividade de seus atos, pisaram no freio, diminuindo Investimentos e freando também gastos com Educação e Saúde no intuito de equilibrar as contas públicas.
The impacts of the Brazilian Fiscal Accountability Law (FAL) are analyzed with regard to variables´ increase or decrease in the public accounts of Brazilian municipalities, particularly on the expenditure item INVESTMENTS and on government administration in EDUCATION and HEALTH, between 2001 and 2005 (after FAL) compared to the 1996-2000 period (prior to FAL). Current research was foregrounded on the expectation that FAL may have contributed to leverage resources applied in the expenditure item and on several governmental functions, with special reference to Education and Health, the aim of current investigation. This is due to the fact that FAL has restricted expenditure on personnel and limited the debt capacity of Brazilian municipalities. Results reveal that, within the context of 2,644 big or small municipalities under analysis throughout the country, FAL´s impacts failed to cause a behavioral homogeneity with regard to budget growth or decrease. In other words, after the promulgation of FAL, several municipalities significantly increased their public Investments on Education and Health administration functions; others increased moderately or timidly their expenditures; others still, significantly, moderately or timidly decreased their expenditures. There was no uniform pattern for the achievement of the above budget items. The above data reveal the heterogeneity of the municipalities´ accounts, or rather, some had a healthy equilibrium, while others were in great debts prior to FAL. Whereas FAL´s impact on the former municipalities were positive due to increase in Investments and in expenditure on Education and Health, in the later, the new administrations feared the impacts of accountability of their activities, stepped on the brakes, decreased Investments and expenditure in Education and Health to maintain an equilibrium in public accounts.
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Books on the topic "Finances municipales"

1

Bradshaw, Thomas. Some notes on municipal finance. [Toronto?: s.n., 1995.

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Edward, Harris. A review of civic ownership. Toronto: W. Briggs, 1995.

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Finken, Martin. Communes et gestion municipale au Cameroun: Institution municipale, finances et budget, gestion locale, interventions municipales. [Cameroon?]: M. Finken, 1996.

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Ontario. Comité consultatif sur les relations provinciales-municipales en matière de financement. Rapport du Comité consultatif sur les relations provinciales-municipales en matière de financement. Toronto, Ont: Comité consultatif sur les relations provinciales-municipales en matiere de financement, 1991.

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Clark, Terry Nichols. L'argent des villes. Paris: Economica, 1988.

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Brown, Mare. Guide du vérificateur municipal de l'Ontario. Toronto, Ont: Ministère des affaires municipales, 1989.

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Audit, Canada Board of, ed. The Municipal loan funds and the hospitals and charities of the province of Canada. [Quebec?: s.n.], 1985.

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Delisle, Jeanne d'Arc. Initiation à la fonction de trésorier municipal: Secrétaires - trésoriers et secrétaires - trésorières. 2nd ed. Québec, Qué: Les Publications du Québec, 1992.

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Marin, Jean-Marie. La gestion des finances municipales: Analyse financière, prospective, maîtrise des dépenses, gestion des ressources. Paris: Syros/Alternatives, 1989.

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Slack, N. E. Le financement des infrastructures: Une évaluation des recherches existantes et des lacunes de l'information. Ottawa, Ont: Société canadienne d'hypothèques et de logement, 1996.

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Book chapters on the topic "Finances municipales"

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Som, Chandreyee, and Santanu Ghosh. "Municipal Finance." In Kolkata — The Colonial City in Transition, 329–52. London: Routledge India, 2022. http://dx.doi.org/10.4324/9781003205968-22.

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Apostolou, Janina. "Municipal Finances in Germany." In Municipal Finances and the Adoption of Participatory Budgeting in Germany, 7–53. Wiesbaden: Springer Fachmedien Wiesbaden, 2024. http://dx.doi.org/10.1007/978-3-658-44168-5_2.

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Cabello, Alejandra. "Economic Integration and Mexican Municipal Finances." In The Changing Environment of International Financial Markets, 263–86. London: Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-23161-4_18.

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McReady, Douglas J. "Municipal Finances in Canada: Issues of Local Finance and the Case for User Charges." In Local Government Finance, 116–31. London: Routledge, 2024. http://dx.doi.org/10.4324/9781003514367-6.

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Person, Christian, and René Geissler. "Four Decades of Municipal Bailouts in Germany." In Local Public Finance, 227–45. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-67466-3_13.

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Spiotto, James E. "Tax-Exempt Airport Finance: Tales from the Friendly Skies." In The Handbook of Municipal Bonds, 1165–84. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119198093.ch77.

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Ni, Pengfei. "Experience & Methods of Global Municipal Finance." In The World: 300 Years of Urbanization Expansion, 133–91. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-3553-6_3.

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Cochran, Thomas H., Anthony Pellegrini, David Stevens, Richard Torkelson, and David White. "Subnational Infrastructure Finance in the Emerging Markets: A Financial Guaranty Perspective." In The Handbook of Municipal Bonds, 191–222. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119198093.ch10.

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Bandyopadhyay, Simanti, Firdousi Naher, and Aishna Sharma. "Finances of Dhaka City Corporations and Kolkata Municipal Corporation." In SpringerBriefs in Economics, 19–34. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-2297-8_2.

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Schuler, Richard E. "Urban Dynamics and Municipal Finance: Managing Public Infrastructure." In Structure and Change in the Space Economy, 219–38. Berlin, Heidelberg: Springer Berlin Heidelberg, 1993. http://dx.doi.org/10.1007/978-3-642-78094-3_12.

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Conference papers on the topic "Finances municipales"

1

Ivanova, Oksana Evgenevna, and Natalia Valentinovna Parkhomenko. "Role of Municipal Finances in Modern Economy." In All-Russian scientific and practical conference with international participation. Publishing house Sreda, 2021. http://dx.doi.org/10.31483/r-97506.

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Currently, Russia is undergoing transformational processes that require a revision of the understanding of the nature and role of municipal Finance in the modern economy. The article presents the definitional certainty of the category "municipal Finance", scientific approaches to the structure and composition of municipal Finance, sources of financial resources of the municipality, as well as elements of municipal Finance. It is concluded that the role of municipal Finance in the modern economy is predetermined by the challenges associated with economic instability, budget deficit, on the other hand, the prerequisites for revising the current approach associated with expanding the understanding of the role of the population, local self-government bodies in the process of economic development of territories
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TOALA, FELIX PILAY, and MIKEL UGANDO PENATE. "Administración pública y el presupuesto participativo en los gobiernos municipales de la Provincia de Santo Domingo-Ecuador." In I South Florida Congress of Development. CONGRESS PROCEEDINGS I South Florida Congress of Development - 2021, 2021. http://dx.doi.org/10.47172/sfcdv2021-0004.

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La investigación tiene como objetivo determinar si los gobiernos municipales de la provincia de Santo Domingo Ecuador, como parte esencial de la administración pública, elaboran el presupuesto anual, de manera participativa, como lo determina la Constitución de la Republica, el Código Orgánico de Organización Territorial, Autonomía y Descentralización, Código Orgánico de planificación y Finanzas Publicas y el código orgánico de Participación Ciudadana. La investigación abordo un enfoque mixto, se desarrolló en los cantones de Santo Domingo y La Concordia, se aplicaron 385 encuestas con un cuestionario estructurado y también semiestructurado a hombres y mujeres entre 18 y 69 años, se realizaron entrevistas a líderes de opinión tanto locales como nacionales; la técnica de observación, fue empleada en visitas a las zonas vulnerables, además se realizó una experimentación social. Resultados, se evidencian las causas para el deficiente acceso a las necesidades prioritarias y las razones para que los recursos económicos que ingresan a la entidad municipal no sean distribuidos de manera adecuada.
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Kulikova, Nadezhda. "MUNICIPAL AUDIT: THEORY AND PRACTICE." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b23/s7.044.

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Jukneviciene, Vita, Rita Toleikiene, and Irma Rybnikova. "e-Leadership during COVID-19: Challenges for Municipal Administration Employees." In INTERNATIONAL CONFERENCE ON FINANCE, INFORMATION TECHNOLOGY AND MANAGEMENT. SCITEPRESS - Science and Technology Publications, 2021. http://dx.doi.org/10.5220/0011073100003168.

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Kovarda, Vladimir. "MUNICIPAL DISTRICT ASYMMETRY (EVIDENCE FROM KURSK REGION)." In SGEM 2014 Scientific SubConference on POLITICAL SCIENCES, LAW, FINANCE, ECONOMICS AND TOURISM. Stef92 Technology, 2014. http://dx.doi.org/10.5593/sgemsocial2014/b24/s7.063.

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Makashina, Olga. "The quality of state and municipal finance management in a federal state." In Systems Analysis in Economics - 2020. Moscow, "Science" Publishing House, 2021. http://dx.doi.org/10.33278/sae-2020.book1.290-293.

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Pokachalova, Elena V., Vasiliy V. Popov, Olga Yu Bakaeva, Margarita B. Razgildieva, and Elena N. Pastushenko. "Modern Anti-Corruption Tools in the Sphere of State and Municipal Finance." In XIV European-Asian Congress "The value of law" (EAC-LAW 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201205.054.

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V. Ramani, K., and T. S. Lakhia. "e-Governance for Municipal Hospitals: Subsidy Vs Quality of Healthcare Services." In 2002 Informing Science + IT Education Conference. Informing Science Institute, 2002. http://dx.doi.org/10.28945/2561.

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Ahmedabad Municipal Corporation (AMC) in the state of Gujarat, India looks after the basic needs of its four million citizens. AMC offers primary, secondary, and tertiary healthcare services at subsidized rates. The load on AMC tertiary healthcare hospitals has been increasing rapidly, stretching the hospital resources beyond limits. Insufficient resources at these hospitals call for increased allocation of AMC funds to provide a satisfactory level of service. However, AMC is unable to allocate a larger share of its finances to the health sector owing to similar demand from other sectors. AMC authorities are therefore concerned about their ability to offer quality healthcare services at subsidized rates. In this paper, we describe a few e-Gov. applications to address and resolve the issues related to costs, revenues, subsidy, and the quality of services, so that AMC can meet its social obligations in the health sector satisfactorily. Some of our recommendations have been already implemented, while others are under consideration.
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Gubernatorov, A. "Digital Opportunities And Evaluation Features For The Municipal Solid Waste Management System." In International Conference on Finance, Entrepreneurship and Technologies in Digital Economy. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.03.43.

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Plzáková, Lucie. "Evaluation of Public Finance in the Tourism Sector at the Municipal Budget Level." In Applications of Mathematics and Statistics in Economics. International Scientific Conference: Szklarska Poręba, 30 August- 3 September 2017. Publishing House of Wroclaw University of Economics, 2017. http://dx.doi.org/10.15611/amse.2017.20.28.

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Reports on the topic "Finances municipales"

1

Eguino, Huáscar, Alberto Porto, and Walter Rosales. Panorama de las finanzas municipales en América Central. Inter-American Development Bank, November 2017. http://dx.doi.org/10.18235/0007184.

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Este estudio presenta la situación actual de la descentralización fiscal y las finanzas municipales en América Central. Su objetivo es contribuir a cerrar una importante brecha de información y conocimiento que no ha sido abordada en otros estudios. El estudio se basa en información desagregada a nivel municipal para seis países de América Central (Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua y Panamá) y presenta comparaciones que pueden ser de utilidad para los responsables del diseño de políticas de descentralización fiscal y finanzas municipales. Adicionalmente, en los anexos se incluye información detallada para cada uno de los países, presentándola bajo criterios homogéneos para facilitar su comparación. La metodología y los contenidos de este estudio siguen las mismas pautas de una investigación previa “Estudio de las características estructurales del sector municipal en América Latina” (Eguino et al., 2010) elaborado por los mismos autores. Los datos usados en esta investigación provienen de la Plataforma de Información Fiscal Subnacional del Banco Interamericano de Desarrollo (BID).
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Revi, Aromar, Madhumitha Srinivasan, Amir Bazaz, Manish Dubey, and Midhat Fatima Safdar. Indian Municipal Finance 2022. Indian Institute for Human Settlements, 2022. http://dx.doi.org/10.24943/imf02.2022.

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The Constitution (Seventy-fourth) Amendment Act 1992 sought to empower urban local bodies as a third-tier of governance. Thirty years hence, the reality of Indian ULBs is far from their initial aspirations. ULBs in most states continue to struggle on almost all dimensions of the funds, functions, and functionaries continuum. Most have limited autonomy of functioning and capacities for planning, budgeting, expenditure management, procurement, implementation, and monitoring. The fiscal space for ULBs has been shrinking in most states, especially with constraints in expansion of the overall tax base, the growing central and state fiscal deficit, and the weakening of the vertical and horizontal institutional mechanisms for resource mobilisation, coordination, and transfer.
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Verma, Mithlesh. Indian Municipal Finance 2023. Indian Institute for Human Settlements, 2023. http://dx.doi.org/10.24943/imf11.2023.

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This study examines decadal time-series data from 33 Urban Local Bodies (ULBs) of varying sizes across India. The analysis reveals persistent challenges, including high dependence on Inter-Governmental Transfers (IGTs), fluctuations in tax revenue, and limited spending on Operations and Maintenance (O&M). Capital expenditures are primarily driven by program-based IGTs, prompting a reevaluation of strategies to enhance own revenue mobilization. The study emphasizes the link between revenue efforts and O&M, advocating for improved current spending to sustain existing infrastructure and support new investments
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Sureda, Daniel. Aportes para el desarrollo del sistema financiero municipal: El papel de los ingresos propios municipales. Inter-American Development Bank, August 2007. http://dx.doi.org/10.18235/0009956.

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En este estudio se analizan los aspectos institucionales en Uruguay que hacen a las relaciones entre los gobiernos departamentales y el gobierno nacional. En este sentido, la Constitución distribuye las competencias entre ambos niveles limitando la materia de los gobiernos departamentales a los asuntos exclusivamente correspondiente a su territorio. Después se releva los principales problemas de gestión comunes a los gobiernos departamentales y las necesidades de asistencia técnica que presentan. Al final se establecen las principales características de las finanzas de los gobiernos departamentales.
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Urban, Anne-Marie, Emma Näslund-Hadley, and Carlos R. Pineda Mannheim. Notas técnicas sobre la igualdad de género en el desarrollo municipal: Experiencias de América Latina y el Caribe. Inter-American Development Bank, April 2008. http://dx.doi.org/10.18235/0009697.

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El punto de partida de este documento fue el proyecto de cooperación técnica Género y el desarrollo municipal del Banco Interamericano de Desarrollo (NI-T1002), que financió el fondo -CABILICA- del banco y se implementó junto con el Instituto Nicaragüense para el Fomento Municipal (INIFOM) el 2004 hasta 2005. El propósito de este proyecto era promover las intervenciones municipales de desarrollo que abordan de mejor manera las necesidades y prioridades tanto de las mujeres como de los hombres y facilitar su plena participación en la planificación y los procesos de desarrollo municipal. El proyecto apoyó el desarrollo de un módulo de la igualdad de género en el desarrollo municipal para ayudar a desarrollar la capacidad de las autoridades, planificadores y directores de proyectos locales; un estudio de diagnóstico nacional sobre el género en el desarrollo municipal; y un documento de las buenas prácticas en América Latina en esta área de trabajo.
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6

Porto, Alberto, Huáscar Eguino, and Walter Rosales. Panorama de las finanzas municipales en América Central. Inter-American Development Bank, November 2017. http://dx.doi.org/10.18235/0000912.

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7

Sánchez Torres, Fabio, Irina España Eljaiek, and Jannet Zenteno. Sub-national Revenue Mobilization in Latin American and Caribbean Countries: The Case of Colombia. Inter-American Development Bank, December 2012. http://dx.doi.org/10.18235/0011435.

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This paper surveys the evolution and implications of fiscal decentralization in Colombia in recent decades. After describing the fiscal decentralization process and its impact on sub-national finances, the paper presents the evolution of departmental public finances, departmental vertical imbalances and the proposal to levy a VAT surcharge and a retail sales tax for the departments. The paper subsequently describes the evolution of municipal finances and municipal vertical imbalances, then includes calculations of the effective rates of the property and land tax and the industry and commerce tax, estimating the municipal tax burden, the efficiency rate of tax collection, and the determinants of both. The paper concludes with policy recommendations.
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Zapata, Juan Gonzalo. Panamá: Estudio sobre rendimiento, limitaciones y mejoras a las finanzas municipales. Inter-American Development Bank, October 2010. http://dx.doi.org/10.18235/0007156.

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Recientemente se aprobó en Panamá una Ley de Descentralización (Ley No. 37 de junio de 2009), en la cual se establece que, en cuestión de pocos meses, se deben entregar nuevas fuentes de recursos y funciones a estos gobiernos. Además de modificar las funciones y distribución actual de recursos en los distintos niveles de gobierno, esta Ley establece también una serie de mecanismos de planeación y elaboración de presupuestos al interior de los municipios y distritos de obligatorio cumplimiento, tocando adicionalmente aspectos como el organigrama interno de entidades pertenecientes a los gobiernos locales y sus funciones. Este documento analiza el proceso de descentralización de la gestión pública en Panamá y Ley 37 de 200; las obligaciones tributarias municipales e impuesto sobre la propiedad de bienes inmuebles; las finanzas municipales en Panamá; y el desarrollo de la gestión local en Panamá.
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Guerra, Anayansi. Panamá: Comentarios de la licenciada Anayansi Guerra a la presentación de Juan Gonzalo Zapata. Inter-American Development Bank, October 2010. http://dx.doi.org/10.18235/0007157.

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Este documento analiza el proceso de descentralización de la administración pública en Panamá. La nación panameña está organizada en Estado soberano e independiente cuya denominación es Republica de Panamá. También discute en breve base tributaria de los ingresos municipales en Panamá y consideraciones sobre las finanzas municipales en Panamá.
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Darling, Arthur H., and Paulina Beato. Should Public Budgets Finance Convention Centers? Inter-American Development Bank, April 2004. http://dx.doi.org/10.18235/0008727.

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The Bank is receiving an increasing number of requests from state and municipal governments to finance publicly owned convention centers. This paper suggests that few of these projects will bring the benefits expected and may impose fiscal burdens on states and municipalities that will make it more difficult to undertake other priority projects.
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