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英文文献：Bolivian Sub-National Revenues: A Review-玻利维亚地方财政收入:回顾
英文文献作者：Beatriz Muriel
英文文献摘要：
This papers reviews main topics concerning sub-national revenues (intergovernmental transfers and taxes) and discusses some policy options to develop own sub-national revenues. The review covers the political-legal framework and the fiscal outcomes, finding that: i) intergovernmental transfers policies have expanded over time, generating inequity problems, principally at the departmental level; ii) sub-national revenues depend mostly on intergovernmental transfers; this has generated high levels of vertical imbalances, mainly for department governments whose revenues rely mostly on the hydrocarbons sector; and iii) lack of adequate tax policies that promote fiscal effort and equity led to large horizontal imbalances in municipal per capita tax collection, unrelated to poverty or human development differences. In this regard, policy options were discussed to increase own sub-national revenues, taking into account political and social discussions, the economic, fiscal and legal base, and relevant tax principles. The main recommendations are: i) to promote in-kind contributions (materials and labour) at the municipal level, especially in poor rural municipalities; ii) to improve municipal tax administration supporting the continuation of the RUAT’s work and improving the registry with the new census; and iii) to evaluate the possibility of redefining the RC-IVA as a personal income tax shared between the central government and the departments.
本文回顾了有关地方收入(政府间转移和税收)的主要议题，并讨论了发展地方收入的一些政策选择。审查涵盖了政治-法律框架和财政结果，发现:i)政府间转移政策随着时间的推移而扩大，主要在部门一级产生不平等问题;地方财政收入主要依靠政府间转移;这造成了高度的纵向不平衡，主要对收入主要依赖碳氢化合物部门的各部门政府来说;三)缺乏促进财政努力和公平的适当税收政策，导致城市人均征税出现巨大的横向不平衡，与贫穷或人类发展差异无关。在这方面，考虑到政治和社会讨论、经济、财政和法律基础以及有关的税收原则，讨论了增加本国地方收入的政策选择。主要建议是:i)在城市一级促进实物捐助(物资和劳力)，特别是在贫穷的农村城市;ii)改进市政税收管理，支持继续开展RUAT的工作，并通过新的人口普查改进登记处;(三)评估将个人所得税重新定义为中央政府与各部门分担的个人所得税的可能性。
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