Tributos cedidos y eficiencia en la gestión tributaria de las Comunidades Autónomas

• JOSÉ MANUEL CORDERO ^[1] ; CARLOS DÍAZ CARO ^[1] ; FRANCISCO PEDRAJA CHAPARRO ^[1] ; CRISTINA POLO FERNÁNDEZ ^[1]
  1. [1] Universidad de Extremadura

     Universidad de Extremadura

     Badajoz, España

     
• Localización: Hacienda Pública Española / Review of Public Economics, ISSN 0210-1173, Nº 232, 2020, págs. 75-112
• Idioma: español
• DOI: 10.7866/hpe-rpe.20.1.4
• Enlaces
  • Texto completo
• Resumen
  • español

    Este trabajo estima la evolución de la eficiencia en la gestión de los principales tributos tradicionales cedidos a las Comunidades Autónomas durante el período 2005-2014. En el análisis empírico las medidas de efi- ciencia se obtienen mediante la aplicación de un modelo condicional robusto, con el que resulta posible incluir en la estimación la influencia de variables representativas del contexto socio-económico en el que operan las oficinas tributarias. Además, esta metodología se ha adaptado a un contexto dinámico en el que pueda analizarse la evolución experimentada por el comportamiento de estas unidades a lo largo de un pe- ríodo que incluye la última crisis económica. El principal resultado es que, una vez que ajustamos los índices de eficiencia por las variables de contexto, las diferencias entre las unidades evaluadas son muy reducidas.

  • English

    This paper estimates the evolution of efficiency in the management of the main traditional taxes ceded to the Autonomous Communities during the period 2005-2014. In the empirical analysis, efficiency measures of tax offices’ performance are obtained by applying a robust conditional model, with which it is possible to incorporate the influence of socio-economic contextual factors into the estimated scores. In addition, this methodology has been adapted to a dynamic context to assess the performance of these units over a period that includes the latest economic crisis. The main result is that, once we adjust the efficiency scores by contextual variables, the differences across units is relatively small.

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