Flavio Lazos GarzaSeminario La descentralizacion en Mxico: Situacin actual y perspectivas Ciudad de Mxico, 1 de julio de 2005

La descentralizacin fiscala la mexicanaEs un hecho, tendencia creciente de recursos a entidades y municipiosNo es parte de una poltica de Estado / PerFuerte sello de coyuntura poltica - partidista:- Ramo 33 / Mayora opositora 1997- PAFEF / ConagoResultado: Un mapa de parches con fuertes inconsistencias e incongruencias

Ingreso Fiscal Nacional

Ejecucin del gasto por nivel de gobierno 1993-2003 participacin porcentual

Comparativo Aportaciones para municipios, pago deuda pblica y otros - 2004 (millones de pesos)Elaboracin: LOCALLIS con base en Presupuesto de Egresos de la Federacin 2004

Ingresos tributarios de gobiernos locales-gobiernos subnacionales-Fuente: SHCP, Mxico, 2000

MunicipiosFuentes de recursos financierospara los gobiernos municipales de MxicoAportaciones federales

Dependencia financiera de algunos gobiernos subnacionalesFuente: SHCP, Mxico, 2000Transferencias como porcentaje de los ingresos totales locales

Mxico: Recaudacin de impuesto predial Pereza fiscal?-Porcentaje del PIB-Fuente: SHCP, Mxico, 2001

La descentralizacin fiscala la mexicanaNo considera las fuertes diferencias entre entidades y municipiosEn un mapa de marcadas diferencias estructurales, trata por igual a todosMxima napolenicaNo promueve la responsabilidad fiscalCaso interesante: Guanajuato / Transferencia segn capacidades

Capacidad de endeudamiento de los estados: Deuda total / Ingresos totales

Recaudacin conjunta impuesto predial y derechos de agua per cpita 19912000

-pesos constantesde 2000-

pob90-00

NOMB_EDOPOB91POB92POB93POB94POB95POB96POB97POB98POB99POB00CVE_EDO

AGUASCALIENTES748,271776,883805,496834,108862,720879,033895,346911,659927,972944,28501

BAJA CALIFORNIA1,751,1121,841,3691,931,6262,021,8832,112,1402,187,1852,262,2312,337,2762,412,3222,487,36702

BAJA CALIFORNIA SUR329,310340,856352,402363,948375,494385,203394,913404,622414,332424,04103

CAMPECHE556,651578,117599,584621,050642,516652,151661,785671,420681,054690,68904

COAHUILA2,012,6272,052,9142,093,2012,133,4882,173,7752,198,6342,223,4932,248,3522,273,2112,298,07005

COLIMA440,414452,317464,221476,124488,028498,948509,868520,787531,707542,62706

CHIAPAS3,285,3543,360,2123,435,0703,509,9283,584,7863,652,0073,719,2283,786,4503,853,6713,920,89207

CHIHUAHUA2,512,2062,582,5392,652,8712,723,2042,793,5372,845,4112,897,2852,949,1593,001,0333,052,90708

DISTRITO FEDERAL8,286,3978,337,0498,387,7028,438,3548,489,0078,512,2538,535,5008,558,7468,581,9938,605,23909

DURANGO1,365,8521,382,3261,398,8001,415,2741,431,7481,435,1311,438,5131,441,8961,445,2781,448,66110

GUANAJUATO4,067,3884,152,1834,236,9784,321,7734,406,5684,457,8614,509,1544,560,4464,611,7394,663,03211

GUERRERO2,679,8232,739,0092,798,1952,857,3812,916,5672,949,1832,981,8003,014,4163,047,0333,079,64912

HIDALGO1,933,1871,978,0092,022,8302,067,6522,112,4732,137,0972,161,7202,186,3442,210,9672,235,59113

JALISCO5,440,3865,578,0845,715,7815,853,4795,991,1766,057,3416,123,5066,189,6726,255,8376,322,00214

MEXICO10,194,22910,572,66310,951,09611,329,53011,707,96411,985,70812,263,45312,541,19712,818,94213,096,68615

MICHOACAN3,612,6803,677,1613,741,6423,806,1233,870,6043,893,6173,916,6293,939,6423,962,6543,985,66716

MORELOS1,244,5801,294,1001,343,6211,393,1411,442,6621,465,1891,487,7161,510,2421,532,7691,555,29617

NAYARIT839,055853,467867,878882,290896,702901,399906,095910,792915,488920,18518

NUEVO LEON3,189,0123,279,2873,369,5633,459,8383,550,1143,606,9193,663,7253,720,5303,777,3363,834,14119

OAXACA3,061,4273,103,2943,145,1613,187,0283,228,8953,270,8693,312,8433,354,8173,396,7913,438,76520

PUEBLA4,225,7544,325,4074,425,0594,524,7124,624,3654,714,8294,805,2934,895,7584,986,2225,076,68621

QUERETARO1,091,0831,130,9311,170,7801,210,6281,250,4761,281,2421,312,0081,342,7741,373,5401,404,30622

QUINTANA ROO535,329577,381619,432661,484703,536737,821772,107806,392840,678874,96323

SAN LUIS POTOSI2,042,7022,082,2172,121,7332,161,2482,200,7632,220,4822,240,2022,259,9212,279,6412,299,36024

SINALOA2,248,3782,292,7022,337,0272,381,3512,425,6752,447,9092,470,1432,492,3762,514,6102,536,84425

SONORA1,875,9921,928,3781,980,7642,033,1502,085,5362,111,8232,138,1092,164,3962,190,6822,216,96926

TABASCO1,551,1491,600,5541,649,9591,699,3641,748,7691,777,3811,805,9931,834,6051,863,2171,891,82927

TAMAULIPAS2,305,1302,360,6802,416,2292,471,7792,527,3282,572,5072,617,6862,662,8642,708,0432,753,22228

TLAXCALA785,806810,336834,865859,395883,924899,668915,413931,157946,902962,64629

VERACRUZ6,330,0566,431,8736,533,6906,635,5076,737,3246,771,6546,805,9846,840,3156,874,6456,908,97530

YUCATAN1,401,6761,440,4131,479,1491,517,8861,556,6221,576,9401,597,2571,617,5751,637,8921,658,21031

ZACATECAS1,288,3581,300,3921,312,4271,324,4611,336,4961,339,9191,343,3421,346,7641,350,1871,353,61032

subtotal (Estados)74,944,97776,876,05478,807,13080,738,20782,669,28383,911,06185,152,83986,394,61787,636,39588,878,173

ESTADOS UNIDOS MEXICANOS83,231,37485,213,10387,194,83289,176,56191,158,29092,423,31493,688,33994,953,36396,218,38897,483,41233

predial corriente

RECAUDACIN NACIONAL, A PRECIOS CORRIENTES DEL IMPUESTO PREDIAL

ENTIDAD FEDERATIVA1991199219931994199519961997199819992000

Aguascalientes3,459,4245,722,6897,790,00016,112,00018,204,00020,177,00030,188,00037,759,00044,316,000 26,636,843

Baja California52,556,00769,297,98879,833,70693,606,242113,919,467127,034,273154,620,571186,439,074209,518,019 272,980,544

Baja California Sur11,705,97512,780,44316,792,98120,084,57521,197,88924,746,52824,746,52811,086,25253,538,306 68,172,559

Campeche2,179,6634,502,6197,373,4017,688,00011,410,34710,297,78211,669,88113,489,80719,228,287 22,776,617

Coahuila27,403,39234,417,44434,737,00041,416,45553,349,09771,845,60379,535,052107,069,414129,455,004 170,586,995

Colima4,554,3116,493,1139,071,00010,338,31111,496,60914,579,63721,553,12327,126,81832,092,203 40,986,892

Chiapas13,103,39819,422,35624,284,91522,916,73927,318,16935,572,18141,973,05750,642,15953,897,464 73,113,614

Chihuahua60,469,02777,823,76399,631,202146,116,443156,689,516179,228,566207,824,881254,640,059298,165,386 412,314,992

Distrito Federal871,202,6031,209,669,0001,418,370,9941,651,652,1001,946,231,6712,782,629,0003,086,224,5853,674,854,6244,320,075,648 5,402,549,025

Durango4,442,1534,709,74421,036,58919,212,70021,964,10128,223,72535,745,47639,183,52248,233,547 51,253,851

Guanajuato55,691,51279,595,748111,382,896139,920,525153,990,513188,372,000211,659,000238,733,000285,127,000 359,110,846

Guerrero32,151,57343,459,28160,852,96879,735,570104,348,546138,702,151187,454,73898,325,481117,647,107 152,744,669

Hidalgo10,747,40317,801,40919,795,00025,843,00029,356,43238,189,21455,503,78372,702,40462,604,322 77,926,867

Jalisco74,648,98385,099,00085,099,000187,090,000195,537,708282,872,946325,127,517392,611,958443,998,335 625,507,087

Estado de Mxico163,452,845236,608,275299,695,950316,821,992376,771,782566,190,766598,908,052709,459,091849,245,130 1,045,050,185

Michoacn12,427,63213,830,90617,320,18123,930,85932,896,65843,205,98660,506,08280,233,33395,165,037 145,918,949

Morelos15,882,91419,998,85024,128,20634,445,66943,893,79764,188,57474,083,82685,769,50688,477,423 149,626,245

Nayarit4,844,8269,420,8569,633,77116,497,57415,158,68717,041,63027,375,70242,625,54847,539,894 37,028,523

Nuevo Len39,425,32492,028,378133,338,191172,478,349213,044,497261,403,034311,413,672369,273,403442,693,313 556,797,792

Oaxaca10,165,19518,889,24522,356,28625,821,51029,826,89632,490,43834,274,50435,316,74140,691,720 46,544,460

Puebla20,854,35329,477,86136,240,61258,914,52178,014,15581,970,618102,513,256117,877,326163,436,850 193,941,428

Quertaro4,460,66122,831,67429,286,79032,752,00043,900,89353,796,58474,719,00074,868,00096,449,000 143,476,478

Quintana Roo18,821,32729,663,82738,414,04948,009,24056,403,35476,561,83099,432,000121,520,620163,473,394 205,601,675

San Luis Potos13,107,22115,770,97220,750,64521,500,00026,801,59735,863,33748,672,38452,269,58772,560,611 87,684,276

Sinaloa59,174,13164,333,10389,260,515102,313,000107,971,034139,244,272149,867,055182,528,542190,841,506 238,532,059

Sonora65,140,21095,444,320117,795,000123,077,000125,153,584147,185,588162,077,208164,737,526192,804,005 247,211,229

Tabasco1,166,2044,179,30910,064,34713,977,00014,621,56719,877,43522,454,82433,621,89439,953,762 49,677,531

Tamaulipas32,364,00044,035,17645,908,90456,194,42365,015,86972,260,05089,768,869111,379,340144,717,539 225,787,515

Tlaxcala866,1791,801,7342,852,2993,828,0445,061,7258,536,6148,841,06510,166,11510,826,201 16,408,273

Veracruz34,190,44665,865,19068,951,05880,327,45487,251,73290,206,090107,236,114118,762,726131,977,742 169,734,100

Yucatn4,102,7869,039,6398,829,04310,829,10015,925,75320,855,05926,136,23929,823,01833,893,777 47,199,021

Zacatecas13,071,95914,334,33416,084,30220,259,00021,463,00022,977,00026,062,00035,427,78545,979,480 54,550,937

SUBTOTAL866,631,0341,248,679,2461,568,590,8071,972,057,2952,277,958,9742,913,696,5113,411,943,4593,905,469,0494,648,547,3646,014,883,052

TOTAL1,737,833,6372,458,348,2462,986,961,8013,623,709,3954,224,190,6455,696,325,5116,498,168,0447,580,323,6738,968,623,01211,417,432,077

NOTA: Las cifras son las proporcionadas por la Coordinacin con Entidades

predial constante

RECAUDACIN NACIONAL DEL IMPUESTO PREDIAL A PESOS CONSTANTES DE 2000

ENTIDAD FEDERATIVA1991%199219931994199519961997199819992000%

Aguascalientes14,884,1750.2021,996,01027,721,71553,559,80839,820,77934,561,47544,685,55947,123,24249,240,59826,636,8430.23

Baja California226,122,2693.02266,357,170284,098,492311,167,601249,195,885217,598,841228,875,932232,676,016232,800,625272,980,5442.39

Baja California Sur50,364,9680.6749,123,54259,759,97966,765,51646,369,83342,388,68536,630,86113,835,64659,487,72968,172,5590.60

Campeche9,378,0020.1317,306,48926,239,19425,556,59224,959,83917,639,22017,274,25316,835,28321,365,02322,776,6170.20

Coahuila117,903,1191.58132,288,588123,616,074137,677,346116,699,768123,065,371117,731,160133,622,658143,840,639170,586,9951.49

Colima19,594,9270.2624,957,25032,280,31834,366,80525,148,53524,973,67131,903,84833,854,27635,658,43640,986,8920.36

Chiapas56,377,3820.7574,652,72786,420,98876,180,24859,757,78760,932,10362,130,30163,201,42859,886,79873,113,6140.64

Chihuahua260,168,0443.48299,127,259354,550,423485,722,983342,754,260307,003,200307,631,210317,790,864331,298,895412,314,9923.61

Distrito Federal3,748,350,00250.134,649,543,5195,047,455,2675,490,452,4674,257,331,3934,766,405,4124,568,360,6314,586,219,5864,800,142,3225,402,549,02547.32

Durango19,112,3670.2618,102,60574,861,40363,867,21348,045,90248,344,82652,911,97148,901,04653,593,48151,253,8510.45

Guanajuato239,612,7823.20305,938,149396,370,334465,126,398336,850,260322,665,120313,306,636297,938,850316,811,624359,110,8463.15

Guerrero138,332,1721.85167,042,239216,553,099265,058,457228,259,743237,584,918277,478,460122,710,227130,720,595152,744,6691.34

Hidalgo46,240,7110.6268,422,37570,443,04985,907,77964,216,43565,414,85682,159,05690,732,62069,561,20277,926,8670.68

Jalisco321,177,3184.30327,090,720302,835,716621,928,039427,733,674484,537,156481,267,551489,979,832493,337,472625,507,0875.48

Estado de Mxico703,256,0169.41909,439,2531,066,506,5121,053,185,527824,178,519969,836,342886,529,120885,405,142943,617,1551,045,050,1859.15

Michoacn53,469,8980.7253,161,15361,636,08879,551,40471,960,58874,008,15889,563,671100,131,222105,740,214145,918,9491.28

Morelos68,336,2520.9176,868,56885,863,319114,504,93096,016,545109,949,536109,662,024107,040,36798,309,441149,626,2451.31

Nayarit20,844,8680.2836,210,46734,283,01154,841,54133,159,23529,190,85440,522,67653,196,69652,822,74637,028,5230.32

Nuevo Len169,627,4932.27353,724,819474,501,070573,355,719466,029,322447,761,033460,967,736460,853,309491,887,430556,797,7924.88

Oaxaca43,735,7610.5872,603,63579,557,71485,836,34165,245,56355,653,34150,734,57644,075,30345,213,57146,544,4600.41

Puebla89,725,8731.20113,302,563128,966,870195,844,741170,653,944140,408,656151,744,473147,110,935181,598,704193,941,4281.70

Quertaro19,191,9980.2687,756,950104,220,802108,874,80496,032,06792,148,946110,602,23593,435,285107,166,856143,476,4781.26

Quintana Roo80,978,7771.08114,017,351136,701,325159,593,204123,380,877131,143,865147,183,467151,657,767181,639,309205,601,6751.80

San Luis Potos56,393,8300.7560,618,08773,843,83471,470,69858,627,80061,430,82872,046,92965,232,45980,623,88087,684,2760.77

Sinaloa254,596,7533.41247,273,892317,645,002340,110,767236,183,842238,513,525221,839,576227,795,671212,048,692238,532,0592.09

Sonora280,265,8143.75366,854,503419,188,630409,134,840273,770,225252,116,320239,913,563205,592,478214,229,273247,211,2292.17

Tabasco5,017,5940.0716,063,79935,815,27146,462,60231,984,29934,048,34633,238,58441,960,13344,393,60849,677,5310.44

Tamaulipas139,246,1401.86169,255,778163,372,728186,802,541142,220,530123,775,284132,879,690139,001,447160,799,217225,787,5151.98

Tlaxcala3,726,7360.056,925,23410,150,27212,725,25511,072,39214,622,48913,086,92012,687,31412,029,25816,408,2730.14

Veracruz147,104,4251.97253,162,698245,371,192267,026,009190,860,905154,515,315158,735,448148,215,915146,643,716169,734,1001.49

Yucatn17,652,2410.2434,745,20331,419,28335,998,29534,837,17235,722,93238,687,97037,219,13537,660,20947,199,0210.41

Zacatecas56,242,1160.7555,096,15457,238,05467,345,34346,949,75739,357,63538,578,07944,213,88551,088,93154,550,9370.48

SUBTOTAL (Estados)3,728,680,82249.874,799,485,2275,582,031,7566,555,549,3444,982,976,2804,990,912,8455,050,503,5344,874,026,4525,165,115,3266,014,883,05252.68

TOTAL7,477,030,824100.009,449,028,74610,629,487,02312,046,001,8119,240,307,6729,757,318,2579,618,864,1659,460,246,0399,965,257,64811,417,432,077100.00

FUENTE: Las cifras estn deflactadas con tomando como base el INPC 2000

predial per cpita

RECAUDACIN NACIONAL DEL IMPUESTO PREDIAL PER CPITA A PESOS CONSTANTES DE 2000

ENTIDAD FEDERATIVA1991199219931994199519961997199819992000

Aguascalientes20283464463950525328

Baja California1291451471541189910110097110

Baja California Sur1531441701831231109334144161

Campeche17304441392726253133

Coahuila59645965545653596374

Colima44557072525063656776

Chiapas17222522171717171619

Chihuahua104116134178123108106108110135

Distrito Federal452558602651502560535536559628

Durango14135445343437343735

Guanajuato597494108767269656977

Guerrero52617793788193414350

Hidalgo24353542303138413135

Jalisco595953106718079797999

Estado de Mxico69869793708172717480

Michoacn15141621191923252737

Morelos55596482677574716496

Nayarit25424062373245585840

Nuevo Len53108141166131124126124130145

Oaxaca14232527201715131314

Puebla21262943373032303638

Quertaro187889907772847078102

Quintana Roo151197221241175178191188216235

San Luis Potos28293533272832293538

Sinaloa113108136143979790918494

Sonora1491902122011311191129598112

Tabasco3102227181918232426

Tamaulipas60726876564851525982

Tlaxcala591215131614141317

Veracruz23393840282323222125

Yucatn13242124222324232328

Zacatecas44424451352929333840

SUBTOTAL (Estados)50627181605959565968

TOTAL90111122135101106103100104117

FUENTE: Las cifras estn deflactadas con tomando como base el INPC 2000

agua corriente

RECAUDACIN NACIONAL, CORRIENTES DE LOS DERECHOS DE AGUA

ENTIDAD FEDERATIVA1991199219931994199519961997199819992000

Aguascalientes20,478,29321,052,71332,849,00042,929,00076,849,94177,104,000108,585,000127,888,611147,953,000208,605,022

Baja California191,286,164235,272,766258,962,668283,171,643327,142,723465,184,372612,162,320723,459,320932,381,2251,274,479,572

Baja California Sur21,972,57528,633,32725,149,84841,489,62439,653,34449,031,81978,062,85789,108,128108,068,618195,630,985

Campeche4,668,8718,681,08011,133,86012,654,00012,394,31514,567,88318,343,50220,315,60327,813,41331,728,968

Coahuila62,643,68787,536,53293,548,000119,257,907137,890,923167,229,627221,443,190274,238,823329,052,601580,892,493

Colima19,760,55023,392,20125,955,00028,190,45028,042,24038,195,30355,641,58362,709,29462,245,63499,080,340

Chiapas26,083,27228,772,56634,584,50039,025,24851,332,00852,900,08659,434,65074,028,25490,466,713139,462,817

Chihuahua124,433,177152,755,429179,424,982203,909,994223,575,000340,910,500431,560,000493,629,300571,457,000881,619,375

Distrito Federal324,481,232466,587,000565,587,515701,785,500751,412,6221,051,881,0001,499,163,2301,616,976,0291,851,116,5992,909,348,175

Durango24,005,16428,156,84928,624,30528,958,44458,875,22556,673,37467,244,76981,165,167127,114,050188,184,841

Guanajuato83,808,222116,458,578150,686,782167,857,268191,174,841246,117,000291,748,000344,898,000417,746,000700,828,820

Guerrero212,794,858295,827,412370,644,355457,891,405622,249,873833,124,8531,093,809,721472,538,430484,141,521499,190,012

Hidalgo10,354,33413,501,65919,128,00027,517,00031,831,93749,380,65757,506,73167,009,19675,585,062151,688,818

Jalisco181,815,160377,927,223441,399,095425,712,828423,137,023379,698,101431,278,384667,102,580778,967,9031,418,094,813

Estado de Mxico209,387,008308,302,135354,728,722508,425,734565,275,602738,236,467887,168,587887,168,5871,076,947,0481,410,392,861

Michoacn25,573,17134,035,18347,055,41554,234,79367,283,10989,508,992110,605,849132,242,393163,459,652266,426,951

Morelos23,824,12922,964,97827,717,28345,636,00951,553,39263,415,62071,286,21872,288,29796,572,129164,884,792

Nayarit9,364,6869,812,22011,385,82616,828,66820,886,98525,839,69527,428,04031,482,06135,811,43472,042,468

Nuevo Len236,293,749337,874,941370,738,105461,091,595583,514,348742,395,046968,478,025969,364,5001,041,179,6001,802,676,900

Oaxaca10,195,77019,159,20327,704,85837,677,51845,976,57253,254,66455,704,37858,055,65767,823,14171,787,574

Puebla22,762,58230,947,89537,443,99972,487,56171,017,92899,136,084134,349,764152,089,010208,828,000369,811,414

Quertaro33,998,88044,563,56256,382,81871,971,84087,551,971112,900,693120,738,769116,422,400186,724,000346,390,000

Quintana Roo59,745,00074,874,00077,092,00080,275,000110,199,000148,638,180219,070,151223,916,558267,008,710388,710,069

San Luis Potos22,306,77724,872,51739,043,68333,685,00053,500,00070,517,005113,198,000119,703,817130,891,341229,523,576

Sinaloa98,889,911111,815,500123,989,000136,077,700160,533,250193,237,768223,173,894259,642,122318,452,029548,885,373

Sonora73,005,241127,431,000152,663,000162,467,000178,763,320208,172,404244,816,196287,881,588337,768,432523,682,476

Tabasco3,765,2167,575,51413,843,10117,143,00016,690,47917,810,44518,607,16425,555,27226,421,59344,239,438

Tamaulipas79,514,175113,410,524119,256,156122,995,595133,147,312169,715,931212,898,481297,684,920394,028,629708,025,268

Tlaxcala9,744,01514,596,70716,523,32319,362,65423,681,48228,661,48133,968,85037,837,50038,377,28145,989,465

Veracruz56,176,34094,791,208122,107,525133,086,143141,895,276181,392,119229,140,835278,327,684340,627,296513,081,913

Yucatn8,423,37615,188,27624,289,84431,292,73633,731,07648,891,60465,924,99875,667,46288,211,693111,834,341

Zacatecas11,948,26918,554,06418,554,06447,523,90353,227,00059,918,00077,535,00096,930,086143,734,156173,513,361

SUBTOTAL1,979,022,6222,828,737,7623,312,609,1173,930,827,2604,622,577,4955,821,759,7737,340,913,9067,620,350,6209,115,858,90414,161,385,116

TOTAL2,303,503,8543,295,324,7623,878,196,6324,632,612,7605,373,990,1176,873,640,7738,840,077,1369,237,326,64910,966,975,50317,070,733,291

NOTA: Las cifras fueron tomadas de las publicadas por la SHCP

agua constante

RECAUDACIN NACIONAL DE LOS DERECHOS DE AGUA A PESOS CONSTANTES DE 2000

ENTIDAD FEDERATIVA1991%199219931994199519961997199819992000%

Aguascalientes88,107,8740.8980,919,248116,897,384142,705,376168,107,256132,072,555160,732,126159,605,022164,394,218208,605,0221.22

Baja California823,008,8978.30904,306,024921,551,899941,324,414715,616,237796,821,031906,148,650902,877,4311,035,991,7151,274,479,5727.47

Baja California Sur94,537,0240.95110,056,47089,498,963137,920,57686,740,66383,987,311115,551,954111,206,968120,077,700195,630,9851.15

Campeche20,087,8220.2033,367,02839,621,27042,064,66127,112,24324,953,53727,152,83025,353,87830,904,16731,728,9680.19

Coahuila269,524,5212.72336,459,738332,902,567396,439,341301,632,824286,450,044327,789,609342,250,127365,618,439580,892,4933.40

Colima85,019,7850.8689,911,41992,364,19993,711,21561,341,67465,425,28682,363,03378,261,21669,162,65599,080,3400.58

Chiapas112,223,3021.13110,591,656123,073,383129,728,451112,287,43990,613,32287,977,69292,387,281100,519,790139,462,8170.82

Chihuahua535,373,8595.40587,138,312638,506,832677,841,374489,064,524583,950,520638,813,430616,049,503634,959,930881,619,3755.16

Distrito Federal1,396,080,80014.091,793,396,8402,012,715,7802,332,888,3421,643,695,6571,801,782,1602,219,125,0482,017,986,5312,056,821,1892,909,348,17517.04

Durango103,282,2401.04108,225,056101,863,26496,264,195128,788,03097,076,64199,538,561101,294,151141,239,548188,184,8411.10

Guanajuato360,584,9523.64447,625,943536,238,258557,994,236418,190,015421,577,365431,857,773430,432,799464,167,857700,828,8204.11

Guerrero915,550,0739.241,137,056,8531,318,985,5191,522,131,0801,361,155,4871,427,071,5961,619,103,578589,728,091537,941,553499,190,0122.92

Hidalgo44,549,5320.4551,895,64368,069,44491,472,52069,631,53884,584,84185,123,90483,627,49583,984,422151,688,8180.89

Jalisco782,259,8937.891,452,619,7421,570,775,3451,415,162,459925,601,283650,390,362638,396,570832,544,204865,530,3991,418,094,8138.31

Estado de Mxico900,887,7959.091,185,005,3141,262,347,6961,690,118,2311,236,525,7441,264,535,9091,313,224,6001,107,186,6421,196,622,3571,410,392,8618.26

Michoacn110,028,5921.11130,819,311167,452,735180,288,302147,180,059153,321,245163,723,473165,038,543181,624,040266,426,9511.56

Morelos102,503,3371.0388,269,32498,635,510151,704,065112,771,710108,625,532105,520,88690,215,815107,303,668164,884,7920.97

Nayarit40,291,5700.4137,714,73340,517,92355,942,17045,689,73944,261,18740,600,14939,289,62139,790,96572,042,4680.42

Nuevo Len1,016,654,07310.261,298,672,8121,319,319,1401,532,769,2101,276,422,5291,271,659,1991,433,582,2811,209,767,1641,156,880,2661,802,676,90010.56

Oaxaca43,867,3100.4473,641,25998,591,294125,248,302100,572,56191,220,68382,455,98572,453,47675,359,96071,787,5740.42

Puebla97,936,0300.99118,952,858133,249,277240,964,491155,349,879169,811,630198,870,223189,807,127232,033,928369,811,4142.17

Quertaro146,280,2131.48171,286,708200,645,496239,250,122191,517,670193,389,228178,722,651145,295,187207,473,630346,390,0002.03

Quintana Roo257,052,9182.59287,789,405274,341,779266,851,640241,057,459254,604,486324,276,936279,447,926296,679,946388,710,0692.28

San Luis Potos95,974,9290.9795,601,235138,941,958111,976,300117,029,865120,789,597167,560,484149,390,397145,436,589229,523,5761.34

Sinaloa425,473,9334.29429,779,579441,230,774452,352,008351,162,328330,999,764330,351,471324,033,440353,839,883548,885,3733.22

Sonora314,105,1173.17489,800,086543,270,884540,075,807391,040,134356,581,518362,387,325359,276,301375,302,814523,682,4763.07

Tabasco16,199,8450.1629,117,62049,262,45256,987,07836,509,99130,507,76927,543,11431,892,98729,357,68244,239,4380.26

Tamaulipas342,109,8113.45435,910,292424,388,341408,864,232291,256,298290,708,870315,141,368371,510,862437,814,902708,025,2684.15

Tlaxcala41,923,6340.4256,104,62458,800,36664,365,69351,802,62949,094,66550,282,13447,221,21042,641,94145,989,4650.27

Veracruz241,698,7552.44364,344,169434,535,303442,407,419310,392,243310,709,181339,183,990347,353,027378,479,368513,081,9133.01

Yucatn36,241,5830.3758,378,40886,438,528104,023,89273,785,85583,747,13597,584,98094,433,01398,014,182111,834,3410.66

Zacatecas51,407,4380.5271,315,31766,027,019157,979,838116,432,684102,634,408114,770,598120,968,774159,706,556173,513,3611.02

SUBTOTAL (Estados)8,514,746,65485.9110,872,676,18411,788,344,80213,066,928,69910,111,768,5939,972,176,41610,866,332,3619,510,199,67910,128,855,06914,161,385,11682.96

TOTAL9,910,827,454100.0012,666,073,02413,801,060,58215,399,817,04211,755,464,24911,773,958,57713,085,457,40911,528,186,21012,185,676,25817,070,733,291100.00

FUENTE: Las cifras estn deflactadas con tomando como base el INPC 2000

agua per cpita

RECAUDACIN NACIONAL DE LOS DERECHOS DE AGUA PER CPITA A PESOS CONSTANTES DE 2000

ENTIDAD FEDERATIVA1991199219931994199519961997199819992000

Aguascalientes118104145171195150180175177221

Baja California470491477466339364401386429512

Baja California Sur287323254379231218293275290461

Campeche36586668423841384546

Coahuila134164159186139130147152161253

Colima193199199197126131162150130183

Chiapas34333637312524242636

Chihuahua213227241249175205220209212289

Distrito Federal168215240276194212260236240338

Durango767873689068697098130

Guanajuato8910812712995959694101150

Guerrero342415471533467484543196177162

Hidalgo23263444334039383868

Jalisco144260275242154107104135138224

Estado de Mxico881121151491061061078893108

Michoacn30364547383942424667

Morelos8268731097874716070106

Nayarit48444763514945434378

Nuevo Len319396392443360353391325306470

Oaxaca14243139312825222221

Puebla23283053343641394773

Quertaro134151171198153151136108151247

Quintana Roo480498443403343345420347353444

San Luis Potos474665525354756664100

Sinaloa189187189190145135134130141216

Sonora167254274266188169169166171236

Tabasco10183034211715171623

Tamaulipas148185176165115113120140162257

Tlaxcala53697075595555514548

Veracruz38576767464650515574

Yucatn26415869475361586067

Zacatecas40555011987778590118128

SUBTOTAL (Estados)114141150162122119128110116159

TOTAL119149158173129127140121127175

FUENTE: Las cifras estn deflactadas con tomando como base el INPC 2000

cuadro resumen

RECAUDACIN NACIONAL DEL IMPUESTO PREDIAL Y DE DERECHOS DE AGUA A PESOS CONSTANTES DE 2000

ENTIDAD FEDERATIVAImpuesto PredialDerechos de Agua

1991200019912000

Monto $%Per cpitaMonto $%Per cpitaMonto $%Per cpitaMonto $%Per cpita

Aguascalientes14,884,1750.206226,636,8430.233988,107,8740.89118208,605,0221.22221

Baja California226,122,2693.02147272,980,5442.3999823,008,8978.304701,274,479,5727.47512

Baja California Sur50,364,9680.6717868,172,5590.6011094,537,0240.95287195,630,9851.15461

Campeche9,378,0020.134022,776,6170.202720,087,8220.203631,728,9680.1946

Coahuila117,903,1191.5863170,586,9951.4956269,524,5212.72134580,892,4933.40253

Colima19,594,9270.267040,986,8920.365085,019,7850.8619399,080,3400.58183

Chiapas56,377,3820.752173,113,6140.6417112,223,3021.1334139,462,8170.8236

Chihuahua260,168,0443.48174412,314,9923.61108535,373,8595.40213881,619,3755.16289

Distrito Federal3,748,350,00250.136475,402,549,02547.325601,396,080,80014.091682,909,348,17517.04338

Durango19,112,3670.264551,253,8510.4534103,282,2401.0476188,184,8411.10130

Guanajuato239,612,7823.20106359,110,8463.1572360,584,9523.6489700,828,8204.11150

Guerrero138,332,1721.8591152,744,6691.3481915,550,0739.24342499,190,0122.92162

Hidalgo46,240,7110.624177,926,8670.683144,549,5320.4523151,688,8180.8968

Jalisco321,177,3184.30104625,507,0875.4880782,259,8937.891441,418,094,8138.31224

Estado de Mxico703,256,0169.41901,045,050,1859.1581900,887,7959.09881,410,392,8618.26108

Michoacn53,469,8980.7221145,918,9491.2819110,028,5921.1130266,426,9511.5667

Morelos68,336,2520.9179149,626,2451.3175102,503,3371.0382164,884,7920.97106

Nayarit20,844,8680.286137,028,5230.323240,291,5700.414872,042,4680.4278

Nuevo Len169,627,4932.27162556,797,7924.881241,016,654,07310.263191,802,676,90010.56470

Oaxaca43,735,7610.582746,544,4600.411743,867,3100.441471,787,5740.4221

Puebla89,725,8731.2042193,941,4281.703097,936,0300.9923369,811,4142.1773

Quertaro19,191,9980.2687143,476,4781.2672146,280,2131.48134346,390,0002.03247

Quintana Roo80,978,7771.08227205,601,6751.80178257,052,9182.59480388,710,0692.28444

San Luis Potos56,393,8300.753287,684,2760.772895,974,9290.9747229,523,5761.34100

Sinaloa254,596,7533.41140238,532,0592.0997425,473,9334.29189548,885,3733.22216

Sonora280,265,8143.75196247,211,2292.17119314,105,1173.17167523,682,4763.07236

Tabasco5,017,5940.072749,677,5310.441916,199,8450.161044,239,4380.2623

Tamaulipas139,246,1401.8674225,787,5151.9848342,109,8113.45148708,025,2684.15257

Tlaxcala3,726,7360.051416,408,2730.141641,923,6340.425345,989,4650.2748

Veracruz147,104,4251.9740169,734,1001.4923241,698,7552.4438513,081,9133.0174

Yucatn17,652,2410.242347,199,0210.412336,241,5830.3726111,834,3410.6667

Zacatecas56,242,1160.755054,550,9370.482951,407,4380.5240173,513,3611.02128

SUBTOTAL (Estados)3,728,680,82249.87796,014,883,05252.68598,514,746,65485.9111414,161,385,11682.96159

TOTAL7,477,030,824100.0013211,417,432,077100.001069,910,827,454100.0011917,070,733,291100.00175

FUENTE: Las cifras estn deflactadas con tomando como base el INPC 2000

Grfico nuevo

815.2506872614898.0367118685

707.0220397519622.0035939406

617.3155305027611.8690564058

480.3025810514594.3039392993

251.2194085867280.6862812393

192.9117964423218.813395874

67.747420209564.0272139786

55.409652612652.2537071543

37.012518538642.5409504195

40.912853057837.8908241853

grficar (2)

ENTIDAD FEDERATIVA

Impuesto Predial

19912000

Distrito Federal647560

Quintana Roo227178

Nuevo Len162124

Sonora196119

Baja California Sur178110

Chihuahua174108

Nacional132106

Baja California14799

Sinaloa14097

Estado de Mxico9081

Guerrero9181

Jalisco10480

Morelos7975

Guanajuato10672

Quertaro8772

Estados7959

Coahuila6356

Colima7050

Tamaulipas7448

Aguascalientes6239

Durango4534

Nayarit6132

Hidalgo4131

Puebla4230

Zacatecas5029

San Luis Potos3228

Campeche4027

Veracruz4023

Yucatn2323

Tabasco2719

Michoacn2119

Oaxaca2717

Chiapas2117

Tlaxcala1416

ENTIDAD FEDERATIVA

Derechos de Agua

19912000

Baja California470512

Nuevo Len319470

Baja California Sur287461

Quintana Roo480444

Distrito Federal168338

Chihuahua213289

Tamaulipas148257

Coahuila134253

Quertaro134247

Sonora167236

Jalisco144224

Aguascalientes118221

Sinaloa189216

Colima193183

Nacional119175

Guerrero342162

Estados114159

Guanajuato89150

Durango76130

Zacatecas40128

Estado de Mxico88108

Morelos82106

San Luis Potos47100

Nayarit4878

Veracruz3874

Puebla2373

Hidalgo2368

Yucatn2667

Michoacn3067

Tlaxcala5348

Campeche3646

Chiapas3436

Tabasco1023

Oaxaca1421

ENTIDAD FEDERATIVAsuma

Impuesto Predial

Predial y Derechos de agua19912000

Distrito Federal815898

Quintana Roo707622

Baja California617612

Nuevo Len480594

Baja California Sur465571

Chihuahua387397

Sonora364356

Quertaro221319

Sinaloa329314

Coahuila197309

Tamaulipas222305

Jalisco248304

Nacional251281

Aguascalientes180260

Guerrero433243

Colima263233

Guanajuato194223

Estados193219

Estado de Mxico178189

Morelos162181

Durango120164

Zacatecas90158

San Luis Potos79127

Nayarit109111

Puebla66103

Hidalgo6498

Veracruz7897

Yucatn4990

Michoacn5186

Campeche7673

Tlaxcala6864

Chiapas5552

Tabasco3743

Oaxaca4138

Grfico predial

646.7720508418559.9463723672

226.8444031293177.74472928

161.5034669309124.13946178

196.1773088549119.3832853195

132.1437886889105.5720444602

79.298490395859.4786049124

20.552710636419.0075617615

26.583813038217.0148486534

21.250989040916.6845517172

14.396322534516.2531984007

1991

2000

Grficoagua

469.9921518441512.380992431

318.7991141205470.1644775192

287.0760802891461.349220948

480.1776366226444.2588646606

168.4786364196338.0903395013

119.0756198979175.1142367791

113.6133060466159.3347909616

53.351097674947.7740155779

36.086910438745.9381400312

34.158663571735.5691554371

10.443771036823.3844803098

14.329040019620.8759755319

1991

2000

Grfico suma

815.2506872614898.0367118685

707.0220397519622.0035939406

617.3155305027611.8690564058

480.3025810514594.3039392993

251.2194085867280.6862812393

192.9117964423218.813395874

67.747420209564.0272139786

55.409652612652.2537071543

37.012518538642.5409504195

40.912853057837.8908241853

1991

2000

Participacin de la recaudacin por tenencia en los ingresos estatales*

Elaboracin propia con base en Leyes de Ingresos de cada entidad

Estructura de ingresos 2000

Las fuerzas de cambioLa crisis financiera localDescentralizacinModernizacinIntegracin/AperturaMs pobreza urbanaDemanda departicipacin Mayores demandas que recursos locales Mayores competencias que transferencias

Ley de Ingresos de la Federacin para 2005Fuentes de recursos del sector pblico (millones de pesos)Fuente: Elaboracin LOCALLIS con base en la Ley de Ingresos de la Federacin. DOF 24 de noviembre de 20051,818,441.71,065,584.0752,856.9864,830.7229,791.3385,104.8185,483.2115,776.037,455.7Total de fuentesNo participableRFP100 %41.40 %58.60 %2.06% 6.37%10.20%21.18%12.64%47.56%Organismos y EmpresasDEPSeguridad SocialImpuestosFinanciamientosOtros

INCLUYE RAMO 33Fuente: Estimacin propia con base en Presupuesto de Egresos 2005.RFP: Monto estimado a partir del FISM y Fortamun establecidos en la LCF y el PEF 2005.Distribucin de la RFP - 2005 Total a repartir 1,065,564.8 millones de pesos

Grfico9

49816149.07

221266714.11

57219036

215252564

522010336.82

LIF

Integracin de la RFP (millones de pesos)

Impuestos864,830.7

Impuesto sobre la renta375,833.3ISAN34.33%

Impuesto al activo12,242.3IMPAC1.12%

Impuesto al valor agregado313,739.9IVA28.66%

Impuesto especial sobre produccin y servicios110,805.9IEPS10.12%

Impuesto sobre tenencia o uso de vehculos14,207.1ITUV1.30%

Impuesto sobre automoviles nuevos5,295.2ISAN0.48%

Impuestos al comercio exterior25,996.9ICE2.37%

Accesorios6,710.1ACCESORIOS0.61%

DEP229,791.3DEP20.99%

1,094,622.0100.00%

Total ingresos1,818,441.7100.00%

RFP1,065,584.858.60%

No participable752,856.941.40%

Impuestos864,830.747.56%RFP1,094,622.060.20%

Contribuciones de mejoras16.00.0009%

Total Derechos361,027.719.85%Otros185,483.210.20%

Derechos extraccin petroleo229,791.312.64%

Derechos fed.131,236.47.22%

Contribuciones ejercicios anteriores118.70.01%

Productos5,658.30.31%

Aprovechamientos48,453.82.66%

Ingresos Organismo y Empresas385,104.821.18%

Aportaciones de seguridad social115,776.06.37%

Ingresos por financiamientos37,455.72.06%

Total Presupuesto1,818,441.7185,364.5

118.7

RFP185,483.210.20%

No participable

Total ingresos

1,818,441.7

1,065,584.8

752,856.9

864,830.7Impuestos

229,791.3DEP

385,104.8Organismos y Empresas

185,483.2Total otros

115,776.0Seguridad Social

37,455.7Financiamientos

LIF

1818441.71

1065584.8752856.9

864830.7229791.3385104.8185483.211577637455.7

100 %

12.64%

41.40 %

58.60 %

47.56 %

21.18 %

2.6 %

10.20 %

6.37 %

Total ingresos

RFP

No participable

Impuestos

DEP

Organismos y Empresas

#REF!

Total otros

Seguridad Social

Financiamientos

Financiamientos, 37,455.7

Grfico2

1818441700000

5013378779471486205005332

7250000000317628613111898534166362724716000005387742999943449970244943256710077827108286318320386000000188895038928

GASTO TOTAL

NO PROGRAMABLE

PROGRAMABLE

ADEFAS

DEUDA (CFE Y PEMEX)

IPAB Y DEUDORES

PARTICIPACIONES

ENTIDADES Y ORGANISMOS

PODERES Y AUTONOMOS

ADMINISTRACIN CENTRAL

APORTACIONES

PAFEF

OTROS

GASTO TOTAL, 1,818,441,700,000

APORTACIONES, 271,082,863,183

OTROS, 188,895,038,928

Grfico3

1818441700000

5013378779471486205005332

7250000000317628613111898534166362724716000005387742999943449970244943256710077827108286318320386000000188895038928

GASTO TOTAL

NO PROGRAMABLE

PROGRAMABLE

ADEFAS

DEUDA (CFE Y PEMEX)

IPAB Y DEUDORES

PARTICIPACIONES

ENTIDADES Y ORGANISMOS

PODERES Y AUTONOMOS

ADMINISTRACIN CENTRAL

APORTACIONES

PAFEF

OTROS

PEF

PEF

Presidencia1,408,059,620

Gobernacin3,422,375,360

Relaciones exteriores4,034,554,690

Hacienda y crdito pblico26,915,736,490

Defensa Nacional24,002,172,080

Agricultura48,396,081,880100

Comunicaciones y Transportes36,694,434,60030

Economa7,017,581,93270

Educacin Pblica127,668,397,72615

Salud34,024,454,01020

Marina8,636,421,79050

Trabajo3,185,340,06010

Reforma Agrara4,856,220,7305

Medio Ambiente24,482,864,850

Procuradura8,143,595,140

Energa26,413,934,230

Desarrollo Social23,744,119,440

Turismo1,147,453,750

Funcin Pblica1,385,666,320

Seguridad Pblica7,036,818,690

Otros9,878,682,890

Tribunales agrarios666,995,210

Tribunales Justicia Fiscal y Admtiva1,068,374,920

CONACYT8,143,312,760

422,616,283,388

Total Presupuesto1,818,441,700,000

Ramo 33 (total)271,082,863,183

FISE3,228,661,344

FISM23,410,458,656

FORTAMUN26,405,690,407

33 municipal49,816,149,063

33 estatal221,266,714,120

Ramo 28 (total)272,471,600,000

28 municipal54,494,320,000

28 estatal217,977,280,000

NO PROGRAMABLE469,575,016,63631,762,861,311501,337,877,947

PROGRAMABLE34,499,702,449432,567,100,778480,363,902,111538,774,299,9941,486,205,005,332

GASTO TOTAL

1,818,441,700,000

501,337,877,947

1,486,205,005,332

7,250,000,000ADEFAS

31,762,861,311DEUDA (CFE Y PEMEX)

189,853,416,636IPAB Y DEUDORES

272,471,600,000PARTICIPACIONES

538,774,299,994ENTIDADES Y ORGANISMOS

34,499,702,449PODERES Y AUTONOMOS

432,567,100,778ADMINISTRACIN CENTRAL

271,082,863,183APORTACIONES

20,386,000,000PAFEF

188,895,038,928OTROS

Programable

19147,679,372,07068,273,000,000

235,130,030,856202,921,000,000

2536,085,636,002134,272,400,000

33271,082,863,18325,492,700,000

3920,386,000,000107,815,199,994

480,363,902,111538,774,299,994949,938,918,747

nO programable570,537,161,305

24158,079,648,736

28272,471,600,000

290

307,250,000,000

3431,773,767,900

469,575,016,636

24158,079,648,736

290

3431,773,767,900

189,853,416,636

19147,679,372,070

235,130,030,856

2536,085,636,002

188,895,038,928

NO PROGRAMABLEPROGRAMABLE

GASTO TOTAL

1,818,441,700,000

501,337,877,947

1,486,205,005,332

7,250,000,000ADEFAS

31,762,861,311DEUDA (CFE Y PEMEX)

189,853,416,636IPAB Y DEUDORES

272,471,600,000PARTICIPACIONES

538,774,299,994ENTIDADES Y ORGANISMOS

34,499,702,449PODERES Y AUTONOMOS

432,567,100,778ADMINISTRACIN CENTRAL

271,082,863,183APORTACIONES

20,386,000,000PAFEF

188,895,038,928OTROS

RFP

RFP1,065,564,800.0

R33271,082,863.2221,266,714.1

FISM23,410,458.7

FISE3,228,661.3

FORTAMUN26,405,690.4

R28272,471,600.0

R28 mpal.57,219,036.0

R28 estal.215,252,564.0

RFP1,065,564,800.0

R28 Municipal57,219,036.0

R28 Estatal215,252,564.0

Federacin793,093,200.0522,010,336.8

FORTAMUN26,405,690.4

FISM23,410,458.7

R33 Municipal49,816,149.1

R33 Estatal221,266,714.1

R28 Municipal57,219,036.0

R28 Estatal215,252,564.0

Federacin522,010,336.8

RFP

0

0

0

0

0

0

0

0

Servicios y polticas pblicasQu tanto gastamos o invertimos el presupuesto municipal?

La descentralizacin fiscala la mexicanaMs materias para descentralizar: Agua?Otras para centralizar: Electoral?Federalismo cooperativo deficienteDificultad seria para dialogar, acordar y cooperarCon perspectiva de un Proyecto de Nacin, repensar asignacin de competencias: quin hace qu y con qu?

La descentralizacin fiscala la mexicanaAlineacin Responsabilidades Facultades y atribuciones Funciones y RecursosPersiste un sistema fiscal complejo con grandes espacios de opacidadReto: Buscar una descentralizacin asimtrica, que en un esquema corresponsable de coordinacin hacendaria- permita desplegar potencial de cada uno: Traje a la medida

IngresosIngresosEgresosDeudaPatrimonioCoordinacin hacendariaCoordinacin fiscalRelaciones Federacin - Estados - MunicipiosHoyTendencia

Muchas gracias!

Quertaro, Mxico

flazos@locallis.org.mxwww.locallis.org.mx