<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0120-3053</journal-id>
<journal-title><![CDATA[Apuntes del Cenes]]></journal-title>
<abbrev-journal-title><![CDATA[Apuntes del Cenes]]></abbrev-journal-title>
<issn>0120-3053</issn>
<publisher>
<publisher-name><![CDATA[Universidad Pedagógica y Tecnológica de Colombia (UPTC)]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-30532024000200181</article-id>
<article-id pub-id-type="doi">10.19053/uptc.01203053.v43.n78.2024.17244</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Comparative Analysis of Stochastic Frontier Efficiency in Payroll and Accommodation Tax Collection in Mexico (2010-2020)]]></article-title>
<article-title xml:lang="es"><![CDATA[Análisis comparativo de la eficiencia de la frontera estocástica en la recaudación de impuestos sobre nómina y hospedaje en México (2010-2020)]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sour]]></surname>
<given-names><![CDATA[Laura]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Arcos]]></surname>
<given-names><![CDATA[Scarlet]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Anáhuac México Faculty of Economics and Business ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Bachelors of Economics  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<volume>43</volume>
<numero>78</numero>
<fpage>181</fpage>
<lpage>206</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-30532024000200181&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-30532024000200181&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-30532024000200181&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: The objective of this study is to assess the effectiveness of payroll tax (ISN, by its acronym in Spanish) and accommodation tax (ISH, by its acronym in Spanish) collection at the state level in Mexico from 2010 to 2020. Using a panel of data from all 32 states in Mexico, we employ the Stochastic Frontier (SF) approach with a semi-normal distribution of random errors. States with high efficiency in ISN do not always align with those with the highest GDP or lowest intergovernmental transfers. Our analysis suggests that states with beachfront locations and tourist attractions tend to exhibit greater efficiency in ISH collection. These findings provide valuable insights for policymakers, offering a solid foundation for informed decision-making to improve the fiscal landscape in Mexican federal entities.  JEL Classification:  H21, H24; H71, H77, L83, L88.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen En este artículo se analiza la eficacia de la recaudación del impuesto sobre la nómina (ISN) y el impuesto sobre el alojamiento (ISH) a nivel estatal en México durante el periodo de 2010 a 2020. Utilizando un panel de datos de los 32 estados mexicanos, aplicamos el enfoque de frontera estocástica (SF) con una distribución seminormal de errores aleatorios. Los estados con alta eficiencia en la recaudación del ISN no siempre se corresponden con aquellos que tienen un PIB más alto o que reciben menores transferencias intergubernamentales. Nuestro análisis sugiere que los estados con destinos turísticos en la playa tienden a mostrar una mayor eficiencia en la recaudación del ISH. Estos resultados son fundamentales para los encargados de formular políticas, ya que proporcionan una base sólida para la toma de decisiones informadas con el fin de mejorar la situación fiscal en las entidades federativas de México.  Clasificación JEL:  H21, H24; H71, H77, L83, L88.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Federalism]]></kwd>
<kwd lng="en"><![CDATA[tax efficiency]]></kwd>
<kwd lng="en"><![CDATA[payroll tax (ISN)]]></kwd>
<kwd lng="en"><![CDATA[lodging tax (ISH)]]></kwd>
<kwd lng="en"><![CDATA[stochastic frontier (SF)]]></kwd>
<kwd lng="en"><![CDATA[Mexico]]></kwd>
<kwd lng="es"><![CDATA[federalismo]]></kwd>
<kwd lng="es"><![CDATA[eficiencia tributaria]]></kwd>
<kwd lng="es"><![CDATA[impuesto sobre la nómina (ISN)]]></kwd>
<kwd lng="es"><![CDATA[impuesto sobre alojamiento (ISH)]]></kwd>
<kwd lng="es"><![CDATA[frontera estocástica (SF)]]></kwd>
<kwd lng="es"><![CDATA[México]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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