Los gastos tributarios (o gastos fiscales) en México se conocen como renuncias recaudatorias y se refieren al conjunto de medidas fiscales que reducen los ingresos públicos al otorgar un tratamiento preferencial frente a la estructura tributaria de referencia. Estas incluyen deducciones, exenciones, créditos fiscales, tasas diferenciadas y estímulos fiscales (SHCP, 2024b).
Aunque el concepto de gastos tributarios es equivalente al de estímulos fiscales, en México, los estímulos fiscales son, siguiendo la estructura del documento de renuncias recaudatorias de la SHCP, uno de los componentes de dichas renuncias. Así, los estímulos fiscales conforman un subconjunto específico de las renuncias recaudatorias y suelen establecerse mediante decretos presidenciales, a diferencia de otros beneficios incorporados directamente en las leyes tributarias (SHCP b, 2024).
Transparencia: México pasó del lugar 42 al 51 en la edición más reciente del Índice Global de Transparencia en Gastos Tributarios (GTETI, por su nombre en inglés), lo que refleja un retroceso en la disponibilidad, calidad y claridad de la información relacionada con las renuncias recaudatorias. Si bien el país aún cumple con los elementos mínimos de publicación —como estimaciones, metodología, base legal y análisis de beneficiarios—, persisten áreas de mejora relevantes, en particular en la definición del sistema de referencia (benchmark), la incorporación de evaluaciones y el fortalecimiento del papel del Congreso. La reanudación de la publicación del Documento de Renuncias Recaudatorias en 2024 representa una oportunidad para recuperar terreno en transparencia fiscal y promover una supervisión más activa por parte del poder legislativo y la sociedad civil.
Contexto complejo: Las renuncias recaudatorias representaron en 2024 alrededor de 1,42 billones de pesos, equivalentes al 4,2% del Producto Interno Bruto (PIB) y al 19,4% de los ingresos tributarios. Las renuncias recaudatorias se concentran principalmente en el Impuesto al Valor Agregado (IVA) con tasa cero y en el Sistema de Renta. Además, los estímulos fiscales, otorgados en su mayoría mediante decretos presidenciales, representaron cerca de una cuarta parte del total. Estas medidas tienen distintos objetivos, fundamentos jurídicos y horizontes temporales, lo que refleja un diseño heterogéneo y fragmentado de las renuncias recaudatorias en México.
Desafíos de evaluación: A pesar de los avances en el análisis de incidencia y desagregación por tipo de impuesto, no existe una evaluación sistemática del cumplimiento de objetivos de esta política pública. La ausencia de evaluaciones ex ante y ex post, así como de indicadores de desempeño, impide conocer la eficiencia y pertinencia de varias renuncias recaudatorias. Asimismo, existe un desfase entre la publicación de los decretos fiscales y el Documento de Renuncias Recaudatorias, lo que limita la evaluación de su impacto.
Sostenibilidad fiscal: La magnitud de las renuncias recaudatorias, equivalente a casi una quinta parte de los ingresos tributarios, representa un desafío para la sostenibilidad de las finanzas públicas. En un contexto de presiones estructurales sobre el gasto social, inversión pública, transición energética y transición demográfica es indispensable revisar la permanencia y efectividad de las medidas que implican estas renuncias, ya que si no son evaluadas pueden convertirse en una fuente estructural de ineficiencia y regresividad.
Los gastos tributarios (o gastos fiscales) en México se conocen como renuncias recaudatorias y se refieren al conjunto de medidas fiscales que reducen los ingresos públicos al otorgar un tratamiento preferencial frente a la estructura tributaria de referencia. Estas incluyen deducciones, exenciones, créditos fiscales, tasas diferenciadas y estímulos fiscales (SHCP, 2024b).
Aunque el concepto de gastos tributarios es equivalente al de estímulos fiscales, en México, los estímulos fiscales son, siguiendo la estructura del documento de renuncias recaudatorias de la SHCP, uno de los componentes de dichas renuncias. Así, los estímulos fiscales conforman un subconjunto específico de las renuncias recaudatorias y suelen establecerse mediante decretos presidenciales, a diferencia de otros beneficios incorporados directamente en las leyes tributarias (SHCP b, 2024).
Transparencia: México pasó del lugar 42 al 51 en la edición más reciente del Índice Global de Transparencia en Gastos Tributarios (GTETI, por su nombre en inglés), lo que refleja un retroceso en la disponibilidad, calidad y claridad de la información relacionada con las renuncias recaudatorias. Si bien el país aún cumple con los elementos mínimos de publicación —como estimaciones, metodología, base legal y análisis de beneficiarios—, persisten áreas de mejora relevantes, en particular en la definición del sistema de referencia (benchmark), la incorporación de evaluaciones y el fortalecimiento del papel del Congreso. La reanudación de la publicación del Documento de Renuncias Recaudatorias en 2024 representa una oportunidad para recuperar terreno en transparencia fiscal y promover una supervisión más activa por parte del poder legislativo y la sociedad civil.
Contexto complejo: Las renuncias recaudatorias representaron en 2024 alrededor de 1,42 billones de pesos, equivalentes al 4,2% del Producto Interno Bruto (PIB) y al 19,4% de los ingresos tributarios. Las renuncias recaudatorias se concentran principalmente en el Impuesto al Valor Agregado (IVA) con tasa cero y en el Sistema de Renta. Además, los estímulos fiscales, otorgados en su mayoría mediante decretos presidenciales, representaron cerca de una cuarta parte del total. Estas medidas tienen distintos objetivos, fundamentos jurídicos y horizontes temporales, lo que refleja un diseño heterogéneo y fragmentado de las renuncias recaudatorias en México.
Desafíos de evaluación: A pesar de los avances en el análisis de incidencia y desagregación por tipo de impuesto, no existe una evaluación sistemática del cumplimiento de objetivos de esta política pública. La ausencia de evaluaciones ex ante y ex post, así como de indicadores de desempeño, impide conocer la eficiencia y pertinencia de varias renuncias recaudatorias. Asimismo, existe un desfase entre la publicación de los decretos fiscales y el Documento de Renuncias Recaudatorias, lo que limita la evaluación de su impacto.
Sostenibilidad fiscal: La magnitud de las renuncias recaudatorias, equivalente a casi una quinta parte de los ingresos tributarios, representa un desafío para la sostenibilidad de las finanzas públicas. En un contexto de presiones estructurales sobre el gasto social, inversión pública, transición energética y transición demográfica es indispensable revisar la permanencia y efectividad de las medidas que implican estas renuncias, ya que si no son evaluadas pueden convertirse en una fuente estructural de ineficiencia y regresividad.
Los gastos tributarios (o gastos fiscales) en México se conocen como renuncias recaudatorias y se refieren al conjunto de medidas fiscales que reducen los ingresos públicos al otorgar un tratamiento preferencial frente a la estructura tributaria de referencia. Estas incluyen deducciones, exenciones, créditos fiscales, tasas diferenciadas y estímulos fiscales (SHCP, 2024b).
Aunque el concepto de gastos tributarios es equivalente al de estímulos fiscales, en México, los estímulos fiscales son, siguiendo la estructura del documento de renuncias recaudatorias de la SHCP, uno de los componentes de dichas renuncias. Así, los estímulos fiscales conforman un subconjunto específico de las renuncias recaudatorias y suelen establecerse mediante decretos presidenciales, a diferencia de otros beneficios incorporados directamente en las leyes tributarias (SHCP b, 2024).
Transparencia: México pasó del lugar 42 al 51 en la edición más reciente del Índice Global de Transparencia en Gastos Tributarios (GTETI, por su nombre en inglés), lo que refleja un retroceso en la disponibilidad, calidad y claridad de la información relacionada con las renuncias recaudatorias. Si bien el país aún cumple con los elementos mínimos de publicación —como estimaciones, metodología, base legal y análisis de beneficiarios—, persisten áreas de mejora relevantes, en particular en la definición del sistema de referencia (benchmark), la incorporación de evaluaciones y el fortalecimiento del papel del Congreso. La reanudación de la publicación del Documento de Renuncias Recaudatorias en 2024 representa una oportunidad para recuperar terreno en transparencia fiscal y promover una supervisión más activa por parte del poder legislativo y la sociedad civil.
Contexto complejo: Las renuncias recaudatorias representaron en 2024 alrededor de 1,42 billones de pesos, equivalentes al 4,2% del Producto Interno Bruto (PIB) y al 19,4% de los ingresos tributarios. Las renuncias recaudatorias se concentran principalmente en el Impuesto al Valor Agregado (IVA) con tasa cero y en el Sistema de Renta. Además, los estímulos fiscales, otorgados en su mayoría mediante decretos presidenciales, representaron cerca de una cuarta parte del total. Estas medidas tienen distintos objetivos, fundamentos jurídicos y horizontes temporales, lo que refleja un diseño heterogéneo y fragmentado de las renuncias recaudatorias en México.
Desafíos de evaluación: A pesar de los avances en el análisis de incidencia y desagregación por tipo de impuesto, no existe una evaluación sistemática del cumplimiento de objetivos de esta política pública. La ausencia de evaluaciones ex ante y ex post, así como de indicadores de desempeño, impide conocer la eficiencia y pertinencia de varias renuncias recaudatorias. Asimismo, existe un desfase entre la publicación de los decretos fiscales y el Documento de Renuncias Recaudatorias, lo que limita la evaluación de su impacto.
Sostenibilidad fiscal: La magnitud de las renuncias recaudatorias, equivalente a casi una quinta parte de los ingresos tributarios, representa un desafío para la sostenibilidad de las finanzas públicas. En un contexto de presiones estructurales sobre el gasto social, inversión pública, transición energética y transición demográfica es indispensable revisar la permanencia y efectividad de las medidas que implican estas renuncias, ya que si no son evaluadas pueden convertirse en una fuente estructural de ineficiencia y regresividad.
At IDOS, we are committed to the sustainable development of our organisation – ecologically, socially and economically – and we contribute to sustainable transformations worldwide through research, policy advice and training. For us, sustainability is not a one-off objective but an ongoing process that we aim to shape with responsibility and foresight. Acting sustainably in our day-to-day operations is a self-imposed obligation that we pursue with conviction and consistency. Our ambition is to act today in such a way that good working conditions and the responsible use of natural resources remain possible in the future. With this report, we are presenting for the first time an account of our greenhouse gas emissions for the period 2022 to 2023.
At IDOS, we are committed to the sustainable development of our organisation – ecologically, socially and economically – and we contribute to sustainable transformations worldwide through research, policy advice and training. For us, sustainability is not a one-off objective but an ongoing process that we aim to shape with responsibility and foresight. Acting sustainably in our day-to-day operations is a self-imposed obligation that we pursue with conviction and consistency. Our ambition is to act today in such a way that good working conditions and the responsible use of natural resources remain possible in the future. With this report, we are presenting for the first time an account of our greenhouse gas emissions for the period 2022 to 2023.
At IDOS, we are committed to the sustainable development of our organisation – ecologically, socially and economically – and we contribute to sustainable transformations worldwide through research, policy advice and training. For us, sustainability is not a one-off objective but an ongoing process that we aim to shape with responsibility and foresight. Acting sustainably in our day-to-day operations is a self-imposed obligation that we pursue with conviction and consistency. Our ambition is to act today in such a way that good working conditions and the responsible use of natural resources remain possible in the future. With this report, we are presenting for the first time an account of our greenhouse gas emissions for the period 2022 to 2023.
تُبرز الواحات المغربية كيف تُفاقِم ندرة المياه أعباء النساء اليومية وتؤثر في سبل عيشهن وأنشطتهن التنموية في المناطق القروية القاحلة، في وقت يضطلعن فيه بدور محوري في التنمية القروية والتكيف مع تغيّر المناخ، مما يستدعي دعمًا موجَّهًا يستجيب لاحتياجاتهن
تُبرز الواحات المغربية كيف تُفاقِم ندرة المياه أعباء النساء اليومية وتؤثر في سبل عيشهن وأنشطتهن التنموية في المناطق القروية القاحلة، في وقت يضطلعن فيه بدور محوري في التنمية القروية والتكيف مع تغيّر المناخ، مما يستدعي دعمًا موجَّهًا يستجيب لاحتياجاتهن
تُبرز الواحات المغربية كيف تُفاقِم ندرة المياه أعباء النساء اليومية وتؤثر في سبل عيشهن وأنشطتهن التنموية في المناطق القروية القاحلة، في وقت يضطلعن فيه بدور محوري في التنمية القروية والتكيف مع تغيّر المناخ، مما يستدعي دعمًا موجَّهًا يستجيب لاحتياجاتهن
How do e-government tools that enable direct online communication with the executive affect citizens’ support for autocracy? On the one hand, such centralised digital government tools may sway public opinion in favour of strongman rule at the expense of autocratic institutions; on the other hand, such participation and responsiveness may unintentionally unveil a wide range of issues in the country, undermining trust in the regime. We examine an electronic platform in Turkey, CIMER, that allows citizens to submit petitions and complaints, send messages to the president, and propose policies and programmes. We conducted a well-powered online survey experiment with a nationally representative sample (N≈4,600) that estimates the effects of different types of regime propaganda around this e-portal on attitudinal and quasi-behavioural outcomes. The results suggest that propaganda through CIMER improves diffuse support for the regime and generates behavioural compliance, even among opposition voters. However, these positive effects accrue to regime institutions rather than to Erdoğan personally as the executive’s personalistic leader. On certain dimensions, the propaganda backfires among the regime’s core support groups, eroding their perceptions of Erdoğan’s popularity as a leader. These results have major implications for the expected downstream effects of these types of digital tools on regime stability and legitimacy, and they add to the growing warnings about holding overly optimistic views concerning the effects of digitalisation on democracy.
How do e-government tools that enable direct online communication with the executive affect citizens’ support for autocracy? On the one hand, such centralised digital government tools may sway public opinion in favour of strongman rule at the expense of autocratic institutions; on the other hand, such participation and responsiveness may unintentionally unveil a wide range of issues in the country, undermining trust in the regime. We examine an electronic platform in Turkey, CIMER, that allows citizens to submit petitions and complaints, send messages to the president, and propose policies and programmes. We conducted a well-powered online survey experiment with a nationally representative sample (N≈4,600) that estimates the effects of different types of regime propaganda around this e-portal on attitudinal and quasi-behavioural outcomes. The results suggest that propaganda through CIMER improves diffuse support for the regime and generates behavioural compliance, even among opposition voters. However, these positive effects accrue to regime institutions rather than to Erdoğan personally as the executive’s personalistic leader. On certain dimensions, the propaganda backfires among the regime’s core support groups, eroding their perceptions of Erdoğan’s popularity as a leader. These results have major implications for the expected downstream effects of these types of digital tools on regime stability and legitimacy, and they add to the growing warnings about holding overly optimistic views concerning the effects of digitalisation on democracy.
How do e-government tools that enable direct online communication with the executive affect citizens’ support for autocracy? On the one hand, such centralised digital government tools may sway public opinion in favour of strongman rule at the expense of autocratic institutions; on the other hand, such participation and responsiveness may unintentionally unveil a wide range of issues in the country, undermining trust in the regime. We examine an electronic platform in Turkey, CIMER, that allows citizens to submit petitions and complaints, send messages to the president, and propose policies and programmes. We conducted a well-powered online survey experiment with a nationally representative sample (N≈4,600) that estimates the effects of different types of regime propaganda around this e-portal on attitudinal and quasi-behavioural outcomes. The results suggest that propaganda through CIMER improves diffuse support for the regime and generates behavioural compliance, even among opposition voters. However, these positive effects accrue to regime institutions rather than to Erdoğan personally as the executive’s personalistic leader. On certain dimensions, the propaganda backfires among the regime’s core support groups, eroding their perceptions of Erdoğan’s popularity as a leader. These results have major implications for the expected downstream effects of these types of digital tools on regime stability and legitimacy, and they add to the growing warnings about holding overly optimistic views concerning the effects of digitalisation on democracy.
Sanitation and proper disposal of human waste are key to a dignified life. The importance of maintaining reasonable standards of sanitation is acknowledged in the United Nations’ Sustainable Development Goals (SDG target 6.2) as well as in the Art. 43, I b from the Constitution of Kenya (Government of Kenya, 2010). However, the integration of sanitation policies, their associated legislations and lived practices, and their implications for the environment and human health remain opaque. Understanding is particularly limited regarding sanitation governance in Kenya’s fast-growing secondary cities, where responsibility for sanitation has only recently been devolved from the national to the county level. Our study examines these complex interactions, shedding light on how power relations constitute a determining factor in shaping the access to sanitation and its unequal socio-environmental hybridities. Empirically, we focus on three sub-locations in Nakuru City. Nakuru City has been described as a role model in the Kenyan context. Our research design combines both a quantitative, georeferenced household survey and qualitative, semi-structured interviews with actors at various levels. Our descriptive, regression and qualitative content analyses of the collected data reveal that levels of political interest vary considerably. Collaboration along the on-site sanitation service chain and with other sectors, such as solid waste management, presents numerous challenges, and a significant discrepancy exists in degrees of access to safe sanitation between and within sub-locations. As value-driven leadership at a time of heightened political attention has made Nakuru’s role as a “sanitation champion” possible, we believe that many of these challenges can be overcome with increased collective awareness and a more substantial political commitment to realise the constitutionally guaranteed right to sanitation.
Marius Bug, Maria Gerlspeck, Aline-Victoria Grassl, Saskia Metz, Johannes S. Vogel and Carolin Wicke were junior researchers and participants in the 58th Postgraduate Training Programme 2022/2023 of the German Institute of Development and Sustainability (IDOS).
Sanitation and proper disposal of human waste are key to a dignified life. The importance of maintaining reasonable standards of sanitation is acknowledged in the United Nations’ Sustainable Development Goals (SDG target 6.2) as well as in the Art. 43, I b from the Constitution of Kenya (Government of Kenya, 2010). However, the integration of sanitation policies, their associated legislations and lived practices, and their implications for the environment and human health remain opaque. Understanding is particularly limited regarding sanitation governance in Kenya’s fast-growing secondary cities, where responsibility for sanitation has only recently been devolved from the national to the county level. Our study examines these complex interactions, shedding light on how power relations constitute a determining factor in shaping the access to sanitation and its unequal socio-environmental hybridities. Empirically, we focus on three sub-locations in Nakuru City. Nakuru City has been described as a role model in the Kenyan context. Our research design combines both a quantitative, georeferenced household survey and qualitative, semi-structured interviews with actors at various levels. Our descriptive, regression and qualitative content analyses of the collected data reveal that levels of political interest vary considerably. Collaboration along the on-site sanitation service chain and with other sectors, such as solid waste management, presents numerous challenges, and a significant discrepancy exists in degrees of access to safe sanitation between and within sub-locations. As value-driven leadership at a time of heightened political attention has made Nakuru’s role as a “sanitation champion” possible, we believe that many of these challenges can be overcome with increased collective awareness and a more substantial political commitment to realise the constitutionally guaranteed right to sanitation.
Marius Bug, Maria Gerlspeck, Aline-Victoria Grassl, Saskia Metz, Johannes S. Vogel and Carolin Wicke were junior researchers and participants in the 58th Postgraduate Training Programme 2022/2023 of the German Institute of Development and Sustainability (IDOS).
Sanitation and proper disposal of human waste are key to a dignified life. The importance of maintaining reasonable standards of sanitation is acknowledged in the United Nations’ Sustainable Development Goals (SDG target 6.2) as well as in the Art. 43, I b from the Constitution of Kenya (Government of Kenya, 2010). However, the integration of sanitation policies, their associated legislations and lived practices, and their implications for the environment and human health remain opaque. Understanding is particularly limited regarding sanitation governance in Kenya’s fast-growing secondary cities, where responsibility for sanitation has only recently been devolved from the national to the county level. Our study examines these complex interactions, shedding light on how power relations constitute a determining factor in shaping the access to sanitation and its unequal socio-environmental hybridities. Empirically, we focus on three sub-locations in Nakuru City. Nakuru City has been described as a role model in the Kenyan context. Our research design combines both a quantitative, georeferenced household survey and qualitative, semi-structured interviews with actors at various levels. Our descriptive, regression and qualitative content analyses of the collected data reveal that levels of political interest vary considerably. Collaboration along the on-site sanitation service chain and with other sectors, such as solid waste management, presents numerous challenges, and a significant discrepancy exists in degrees of access to safe sanitation between and within sub-locations. As value-driven leadership at a time of heightened political attention has made Nakuru’s role as a “sanitation champion” possible, we believe that many of these challenges can be overcome with increased collective awareness and a more substantial political commitment to realise the constitutionally guaranteed right to sanitation.
Marius Bug, Maria Gerlspeck, Aline-Victoria Grassl, Saskia Metz, Johannes S. Vogel and Carolin Wicke were junior researchers and participants in the 58th Postgraduate Training Programme 2022/2023 of the German Institute of Development and Sustainability (IDOS).
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Die von der zweiten Administration unter US-Präsident Donald Trump getroffenen Entscheidungen zur weitgehenden Auflösung der US-amerikanischen Entwicklungspolitik sind tiefgreifend. Die Tragweite der Kursänderung lässt sich allerdings erst abschätzen, wenn man das Fundament des Politikfeldes betrachtet, das wesentlich mit den USA verknüpft ist.
Die von der zweiten Administration unter US-Präsident Donald Trump getroffenen Entscheidungen zur weitgehenden Auflösung der US-amerikanischen Entwicklungspolitik sind tiefgreifend. Die Tragweite der Kursänderung lässt sich allerdings erst abschätzen, wenn man das Fundament des Politikfeldes betrachtet, das wesentlich mit den USA verknüpft ist.
Die von der zweiten Administration unter US-Präsident Donald Trump getroffenen Entscheidungen zur weitgehenden Auflösung der US-amerikanischen Entwicklungspolitik sind tiefgreifend. Die Tragweite der Kursänderung lässt sich allerdings erst abschätzen, wenn man das Fundament des Politikfeldes betrachtet, das wesentlich mit den USA verknüpft ist.
Transparency portals in development cooperation serve two main functions: accountability to a specialist audience and communication with the wider public. In this policy brief, we conduct an international comparison to demonstrate how transparency portals could better fulfil these requirements.
As part of a broader effectiveness agenda, donors are pursuing the goal of greater transparency. In line with this international agenda, transparency is intended to promote learning and improve predictability for partner countries, as well as combatting corruption and fulfilling accountability requirements. Taken together, these factors can contribute to greater development effectiveness.
Donors also hope that their work will receive greater public support. By providing detailed information, experts will be better able to assess the quality of development projects. The aim is to initiate a process of learning and improvement, and to convince the general public that taxpayers’ money is being used effectively. Citizens can use the portals to understand project content and develop their own views.
However, current debates suggest a more complex dynamic. The “Bike Lanes in Peru” project caused a scandal in Germany. Against the backdrop of the closure of the US Agency for International Development (USAID), individual projects became politicised. Accordingly, transparency portals can also have unintended consequences. For example, information can be taken out of context, leading to misunderstandings and legitimate criticism of individual projects going unanswered.
Donors can mitigate these negative effects by redesigning transparency portals. In times of declining approval ratings and cuts to development budgets, they should use the portals to communicate in a targeted manner and demonstrate a greater willingness to engage in honest debate. The following recommendations could help with this:
• Even greater transparency of impact data: Although progress is being made in transparent reporting on project content and financial data, detailed project data on impact measurement and results, as set out in logical frameworks (logframes), is lacking. Increasing transparency in this area could improve development effectiveness.
• Additional investment in communication: Information that is provided in accordance with internationally comparable standards must be translated for a lay audience. In many donor countries, a large proportion of the population has no fixed positive or negative attitude towards development cooperation. Targeted, group-oriented communication should appeal to these people more directly.
• Openness to criticism and discourse: Development policy actors often resist critical examination of their work in public debate. They tend to respond defensively to criticism, whether general or specific. However, informed discussions based on project data from the portals offer an opportunity to openly discuss ineffective projects and, if necessary, replace them with effective ones.