A Transversal Public Policy Proposal to Fulfill Tax Collection Co- responsibility

Abstract

The aim of this research is to implement a transversal public policy based on programs and strategies with the main explicative variables of municipal local management capacities to promote proper application of collection co-responsibility, and to allow these territories to increase revenues from local sources and implement efficient capture of federal and state resources. This proposal was contrasted by case studies in the municipality of Zapopan, state of Jalisco, Mexico, during the 2013-2017 period. The results showed that the self-generated revenues had a positive trend in the municipality, which is an important basis for finances in Zapopan, as a result of the implementation of programs and mechanisms oriented to increasing institutional, administrative, and financial capacities, as well as the creation of participation channels and transparency. This research demonstrated that the target municipality was financially and fiscally autonomous, as an expression of co-responsibility in terms of taxes and rights, with an ensued effect on the capture of federal and state resources.