Resumo

SERRUDO PENARANDA, Ximena. Transferencias fiscales y políticas públicas. rlde [online]. 2008, n.10, pp.141-200. ISSN 2074-4706.

In a decentralized system, the intergovernmental fiscal transferences constitute an important instrument of public management, they contribute to achieve the redistributive objectives and reduce the inefficiency in the assignation of resources. In the Bolivian process of decentralization several systems of fiscal transferences have settled down, and to the present, they constitute the main source of financing the local administrations. Although these systems have obtained an important advance in terms of territorial re-distribution of fiscal resources, actually he can be generating problems of inefficiency and fiscal laziness, putting in danger the advances in the profit of greater fairness. The present document describes this process and highlights the great challenge in the deepening of the decentralization process, the redesign of the systems of transferences with a direction to the profit of greater efficiency and fairness, and mainly towards its own sustainability.

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