0w2010 01 RESUM EJECUTIVO 03 DEFcarta ang
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Página 49
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Latin America Executive Summary
The general trend has been an increasing level of fiscal decentralization in the Latin American region over the last two decades represented by a growing participation of sub-national expenditures as percent of national expenditures (from an of average 13 percent in 1985 to 19 percent in 2005), or as sub-national revenues and expenditures as percent of GDP (from 5.5 percent in 2000 to 6.6 percent in 2007) [See figure 7]. However, there are
significant variations in these trends across countries in the region. Measuring fiscal decentralization in terms of the actual autonomy to make expenditure and tax revenue decisions, there has also been progress, but that progress is less well defined. Overall, increased decentralization can be detected in the devolution of new responsibilities including the environment and the fight against poverty and in the increase in
Figure 7: Local Government Expenditure and Revenue as a Part of General Government Budgets in Latin America 40% 30% 20% 10% 0
revenue expenditure
Jorge MartínezVázquez Georgia State University, U.S.A.