MUNOZ, César. Boletín de Finanzas Públicas Territoriales, Gobiernos Centrales Departamentales, y Gobiernos Centrales Municipales incluidas Capitales, cierre a diciembre de 2012Bulletin of Territorial Public Finance Departmental Central Governments, and Municipal Governments including Central Capitals close to December 2012. []. , 22, pp.141-177. ISSN 1657-4214.

This report reflects the income tax results, the behavior and evolution at the closing point of the 2011 and 2012 deadlines of the consolidated 1034 Departmental and Municipal Central Governments. To December 2012, the Income Tax results in these territories presented a surplus of $4.72 billion (or 71% of GDP), reflected in the contraction of the total expenditure in the consolidated 8.1%, and an increase of the total revenue (3.9%). The reduction in expenditure explains why 2012's deadline was the first year in which the office of local governments presented a decline in spending, particularly in the item FBK, due to planning and commissioning approval of the development plan, thus generating the called Political Cycle. This item, in the total consolidated shrank by 38.9%, going from $15.0 billion in 2011 (2.41% of GDP) to $9.0 in 2012 (1.36% of GDP). In 2012, the total tax revenue of the analyzed entities exceeded $ 17.5 billion pesos (2.65% of GDP).

: Public finance; Formulario Unico Territorial-FUT-; income and expenses; tax revenues.

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