Abstract

MORENO AYALA, JOSÉ GERARDO. THE ORIGINS OF CONTEMPORARY FISCAL CENTRALISM IN INTERGOVERNMENTAL RELATIONS IN MEXICO (1970-1990). Rev.fac.cienc.econ. [online]. 2015, vol.23, n.2, pp.179-190. ISSN 0121-6805.  https://doi.org/10.18359/rfce.1615.

This paper analyzes the consolidation of fiscal centralism in Mexico from tax reforms that were implemented between 1970 and 1990, contrary to the federal structure of the Mexican Republic. Fiscal centralism emerged from this process of institutional reforms identified two fundamental features of contemporary intergovernmental fiscal relations in Mexico, on the one hand, centralization of decision-making on the tax system in the federal government and, on the other, the creation of a dependent local governments on fiscal policy and transfers of federal resources. Both have been crucial factors in the fiscal weakness of the Mexican State.

Keywords : Fiscal federalism; Fiscal centralism; Tax history; Fiscal autonomy; Public finances; Mexico.

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