Resumen

SOBARZO FIMBRES, Horacio Enrique. Relaciones fiscales intergubernamentales en México: evolución reciente y perspectivas. Prob. Des [online]. 2009, vol.40, n.156, pp.11-28. ISSN 0301-7036.

The study aims to characterize the present situation and to delineate some perspective on the state of inter-governmental fiscal relations in Mexico, above all on the relation-ship between the federal government and the state governments. For this purpose, we describe the evolution of relations between these government areas over the last three decades, distinguishing incomes and spending. A second part of the study aims to introduce the fundamental theoretical elements that could be useful for understanding the present state of these relationships in Mexico and their possible evolution in the future; it also tries to identify the trends and risks. The central conclusion is that it would require a greater participation of the state governments in the process of tax collection and a redefinition of the role of the federal government.

Palabras llave : fiscal federalism; inter-governmental fiscal relations; tax collection; public spending and fiscal coordination.