La insostenibilidad recaudatoria y riesgos de redistribución, estabilización y provisión de bienes públicos en México

Abstract

This article aims to analyze the theoretical principles of fiscal federalism related to the vertical organization of the public sector, which postulates that the function of redistribution of income and stabilization of the economy is a responsibility of the Central Government and the provision of public goods and services should run by the Sub-National Governments (State and Municipal). From this theoretical assignment of responsibilities, the Mexican case is analyzed, observing that the unsustainability in the collection of the tax revenues of the Federal Government is one of the most important causes that prevent the efficient development of redistributive functions, stabilization and provision of public goods and services in our country, three current financial risks in the national economy and in the states.