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Der Sommer ist da. Wir wollen jede Minute draußen verbringen. Der Kaffee schmeckt an der frischen Luft einfach besser. Doch oft macht uns das Wetter einen Strich durch die Rechnung. Mal brennt die Sonne so stark vom Himmel, dass man es auf der Terrasse kaum aushält. Unter einem festen Glasdach staut sich die Hitze dann wie in einer Sauna. Mal zieht ein plötzlicher Regenschauer auf und vertreibt die Gäste ins Haus. Das ist frustrierend. Man hat einen schönen Garten, kann ihn aber nur nutzen, wenn der Wetterbericht perfekt mitspielt. Genau hier setzen moderne Lamellendächer an. Sie sind weit mehr als nur ein Regenschutz. Sie sind ein intelligentes Werkzeug, das sich den Launen der Natur anpasst. Sie machen den Außenbereich zu einem echten, flexiblen Wohnraum, der sich auf Knopfdruck verändert.

Das geniale Spiel mit dem Luftstrom

Das Herzstück dieser Terrassenuberdachungen mit Lamellendach sind die beweglichen Lamellen aus Aluminium. Sie lassen sich per Fernbedienung stufenlos drehen. Das klingt simpel, hat aber einen gewaltigen Effekt auf das Klima. Wenn die Mittagssonne glüht, kippt man die Lamellen einfach leicht an. Sie spenden dann kühlen Schatten, lassen aber die Luft zirkulieren. Die heiße Luft, die sich unter dem Dach sammelt, kann durch die Schlitze nach oben entweichen. Es entsteht ein natürlicher Kamineffekt. Ein sanfter Luftzug kühlt die Haut. Das ist der entscheidende Vorteil gegenüber Glasdächern oder Markisen. Es gibt keinen Hitzestau. Man sitzt angenehm temperiert, ohne dass man eine laute Klimaanlage braucht. Im Frühling oder Herbst hingegen öffnet man das Dach weit. Die Sonnenstrahlen fallen ungehindert hindurch und wärmen die Terrasse und die dahinterliegenden Räume auf.

Trocken bleiben, wenn der Himmel weint

Doch was passiert, wenn dunkle Wolken aufziehen? Bei normalen Sonnenschirmen bricht jetzt Hektik aus. Polster werden geschleppt. Der Tisch wird abgeräumt. Unter einem Lamellendach bleibt man völlig entspannt. Ein Klick auf den Schalter genügt. Die Lamellen schließen sich lautlos und bilden eine absolut ebene, wasserdichte Fläche. Das Dach ist dicht. Der Clou dabei ist die Technik im Verborgenen. Das Regenwasser tropft nicht einfach an der Seite herunter und spritzt auf die Füße. Es wird durch integrierte Kanäle in den Lamellen zu den Pfosten geleitet und läuft dort unsichtbar ab. Das Mobiliar bleibt trocken. Die Party muss nicht abgebrochen werden. Man genießt das Prasseln des Regens, sitzt aber geschützt wie in einem Kokon.

Ein Design-Statement für modernes Wohnen

Neben der puren Funktion ist so ein Dach auch ein optisches Highlight. Die kubische Form wirkt modern und aufgeräumt. Hochwertiges, pulverbeschichtetes Aluminium sieht edel aus und ist extrem langlebig. Es rostet nicht, es verzieht sich nicht und muss nie gestrichen werden. Es ist eine Architektur, die Ruhe ausstrahlt. Wer möchte, kann das System noch erweitern. Integrierte LED-Spots in den Lamellen zaubern am Abend eine stimmungsvolle Beleuchtung. Senkrechte Markisen oder Glasschiebewände an den Seiten schützen vor Wind und neugierigen Blicken. So wird aus der einfachen Terrasse Schritt für Schritt ein luxuriöses Gartenzimmer, das man vom ersten Kaffee am Morgen bis zum Glas Wein tief in der Nacht nutzen kann.

Der Beitrag Gartenparadies bei jedem Wetter: Wie Lamellendächer Ihre Terrasse zum flexiblen Wohnraum verwandeln erschien zuerst auf Neurope.eu - News aus Europa.

In Mexico, tax expenditures refer to all fiscal measures that reduce public revenue by granting preferential tax treatment relative to the benchmark system. These include deductions, exemptions, tax credits, differentiated rates and tax incentives (SHCP, 2024b).
While tax incentives are conceptually equivalent to tax expenditures, in Mexico the former are a component of the latter, as per the structure of the SHCP’s tax expenditures document. As such, tax incentives constitute a specific subset of tax expenditures and are typically created by presidential decree, unlike other benefits which are incorporated directly into tax legislation (SHCP, 2024b).
Transparency: Mexico fell from 42nd to 51st place in the Global Tax Expenditures Transparency Index (GTETI)’s 2024 ranking, reflecting a decline in the availability, quality and clarity of information pertaining to tax expenditures. While the country still meets the minimum standards for publication of tax expenditure information (as regards such things as estimates, methodology, legal basis and beneficiary analysis), there is still significant room for improvement, particularly when it comes to defining the benchmark, incorporating assessments and strengthening the role of Mexico’s parliament, the Congress of the Union. With publication of the tax expenditures document (Documento de Renuncias Recaudatorias) having resumed in 2024, there is now an opportunity to make up lost ground in terms of tax transparency and promote more proactive oversight by the legislative branch and civil society.
Complex fiscal landscape: tax expenditures amounted to some MXN 1.42 trillion in 2024, which equates to 4.2% of gross domestic product (GDP) and 19.4% of tax revenue. The primary tax expenditures pertain to the 0% value added tax (VAT) rate and the income tax system. Additionally, tax incentives, most of which are granted by presidential decree, account for approximately 25% of total tax expenditure. These measures have different objectives, legal foundations and timeframes, reflecting a Mexican tax expenditure system that is fragmented and inconsistent in design.
Evaluation challenges: despite advances in incidence analysis and disaggregation by tax type, there is no systematic model in place to evaluate compliance with the objectives of this public policy. In the absence of ex-ante and ex-post evaluations and performance indicators, it is difficult to determine the effectiveness and relevance of the different tax expenditures. At the same time, a time lag between publication of tax decrees and the tax expenditures document limits assessment of the impact of these expenditures.
Fiscal sustainability: tax expenditures account for almost 20% of tax revenue. Their scale poses a challenge to the sustainability of public finances. Against the backdrop of the energy transition, demographic transition and structural pressure on welfare spending and public investment, it is essential to review the permanence and effectiveness of these tax expenditures to prevent them from becoming a structural source of inefficiency and regression.

In Mexico, tax expenditures refer to all fiscal measures that reduce public revenue by granting preferential tax treatment relative to the benchmark system. These include deductions, exemptions, tax credits, differentiated rates and tax incentives (SHCP, 2024b).
While tax incentives are conceptually equivalent to tax expenditures, in Mexico the former are a component of the latter, as per the structure of the SHCP’s tax expenditures document. As such, tax incentives constitute a specific subset of tax expenditures and are typically created by presidential decree, unlike other benefits which are incorporated directly into tax legislation (SHCP, 2024b).
Transparency: Mexico fell from 42nd to 51st place in the Global Tax Expenditures Transparency Index (GTETI)’s 2024 ranking, reflecting a decline in the availability, quality and clarity of information pertaining to tax expenditures. While the country still meets the minimum standards for publication of tax expenditure information (as regards such things as estimates, methodology, legal basis and beneficiary analysis), there is still significant room for improvement, particularly when it comes to defining the benchmark, incorporating assessments and strengthening the role of Mexico’s parliament, the Congress of the Union. With publication of the tax expenditures document (Documento de Renuncias Recaudatorias) having resumed in 2024, there is now an opportunity to make up lost ground in terms of tax transparency and promote more proactive oversight by the legislative branch and civil society.
Complex fiscal landscape: tax expenditures amounted to some MXN 1.42 trillion in 2024, which equates to 4.2% of gross domestic product (GDP) and 19.4% of tax revenue. The primary tax expenditures pertain to the 0% value added tax (VAT) rate and the income tax system. Additionally, tax incentives, most of which are granted by presidential decree, account for approximately 25% of total tax expenditure. These measures have different objectives, legal foundations and timeframes, reflecting a Mexican tax expenditure system that is fragmented and inconsistent in design.
Evaluation challenges: despite advances in incidence analysis and disaggregation by tax type, there is no systematic model in place to evaluate compliance with the objectives of this public policy. In the absence of ex-ante and ex-post evaluations and performance indicators, it is difficult to determine the effectiveness and relevance of the different tax expenditures. At the same time, a time lag between publication of tax decrees and the tax expenditures document limits assessment of the impact of these expenditures.
Fiscal sustainability: tax expenditures account for almost 20% of tax revenue. Their scale poses a challenge to the sustainability of public finances. Against the backdrop of the energy transition, demographic transition and structural pressure on welfare spending and public investment, it is essential to review the permanence and effectiveness of these tax expenditures to prevent them from becoming a structural source of inefficiency and regression.

In Mexico, tax expenditures refer to all fiscal measures that reduce public revenue by granting preferential tax treatment relative to the benchmark system. These include deductions, exemptions, tax credits, differentiated rates and tax incentives (SHCP, 2024b).
While tax incentives are conceptually equivalent to tax expenditures, in Mexico the former are a component of the latter, as per the structure of the SHCP’s tax expenditures document. As such, tax incentives constitute a specific subset of tax expenditures and are typically created by presidential decree, unlike other benefits which are incorporated directly into tax legislation (SHCP, 2024b).
Transparency: Mexico fell from 42nd to 51st place in the Global Tax Expenditures Transparency Index (GTETI)’s 2024 ranking, reflecting a decline in the availability, quality and clarity of information pertaining to tax expenditures. While the country still meets the minimum standards for publication of tax expenditure information (as regards such things as estimates, methodology, legal basis and beneficiary analysis), there is still significant room for improvement, particularly when it comes to defining the benchmark, incorporating assessments and strengthening the role of Mexico’s parliament, the Congress of the Union. With publication of the tax expenditures document (Documento de Renuncias Recaudatorias) having resumed in 2024, there is now an opportunity to make up lost ground in terms of tax transparency and promote more proactive oversight by the legislative branch and civil society.
Complex fiscal landscape: tax expenditures amounted to some MXN 1.42 trillion in 2024, which equates to 4.2% of gross domestic product (GDP) and 19.4% of tax revenue. The primary tax expenditures pertain to the 0% value added tax (VAT) rate and the income tax system. Additionally, tax incentives, most of which are granted by presidential decree, account for approximately 25% of total tax expenditure. These measures have different objectives, legal foundations and timeframes, reflecting a Mexican tax expenditure system that is fragmented and inconsistent in design.
Evaluation challenges: despite advances in incidence analysis and disaggregation by tax type, there is no systematic model in place to evaluate compliance with the objectives of this public policy. In the absence of ex-ante and ex-post evaluations and performance indicators, it is difficult to determine the effectiveness and relevance of the different tax expenditures. At the same time, a time lag between publication of tax decrees and the tax expenditures document limits assessment of the impact of these expenditures.
Fiscal sustainability: tax expenditures account for almost 20% of tax revenue. Their scale poses a challenge to the sustainability of public finances. Against the backdrop of the energy transition, demographic transition and structural pressure on welfare spending and public investment, it is essential to review the permanence and effectiveness of these tax expenditures to prevent them from becoming a structural source of inefficiency and regression.

La Société des Eaux et de l’Assainissement d’Alger (SEAAL) a annoncé à ses abonnés un arrêt programmé de la production à la station de dessalement […]

L’article SEAAL prévient : coupure d’eau dans 6 communes d’Alger jusqu’à cette date est apparu en premier sur .

Find out who has been called up for the 2025 Africa Cup of Nations in Morocco from 21 December to 18 January.

Many sub-Saharan African countries are increasingly adopting national health insurance policies to improve access to essential services. Informal sector workers, however, often lack coverage because their earnings are typically not low enough to qualify for government subsidies but insufficient to cover insurance premiums, resulting in a phenomenon known as "missing middle". This paper examined socioeconomic inequalities in national health insurance enrolment and determinants of participation among informal sector workers in Kenya. We used nationally representative cross-sectional household survey data (n = 5168) collected from informal sector workers in Kenya in December 2020. First, we examined levels of national health insurance enrolment among informal sector workers. Second, we examined socioeconomic inequalities in national health insurance enrolment using concentration curves and the Wagstaff index. Third, we employed a three-level mixed effects logistic regression model to assess the determinants of national health insurance enrolment. Overall, 21.75% (95% Confidence Interval 20.63–22.89) of informal sector workers in Kenya were enrolled in the national health insurance scheme. We observed pro-rich inequalities in national health insurance enrolment, with a concentration index of 0.35 (95% CI 0.30–0.41). Older age (adjusted odds ratio (AOR) = 1.66, 95% CI 1.31–2.10), employment in the non-agricultural sector (AOR = 1.96, 95% CI 1.60–2.39), microfinance institutional membership (AOR = 1.44, 95% CI 1.23–1.69), higher education level (AOR = 2.49, 95% CI 1.99–3.11), household’s prior positive experience with healthcare (AOR = 1.45, 95% CI 1.22–1.72), and higher socioeconomic status based on the wealth asset index (AOR = 3.87, 95% CI 2.97–5.05) were all significantly positively associated with national health insurance enrolment. Larger households had lower odds of enrollment (AOR = 0.76, 95% CI 0.60–0.96). Our findings suggest that enrollment rates among informal sector workers remain low, and important pro-rich inequalities prevail. Economic factors, education, and prior experience with healthcare services were key drivers of national health insurance enrollment. Further policies are needed to increase enrollment among informal sector workers, including differential premium levels, reliance on expanded targeted subsidies, and enhanced awareness campaigns. Our findings are also applicable to other low-resource settings experiencing conditions similar to those in Kenya as they transition toward national health insurance policies, with the goal of achieving universal health coverage.

Many sub-Saharan African countries are increasingly adopting national health insurance policies to improve access to essential services. Informal sector workers, however, often lack coverage because their earnings are typically not low enough to qualify for government subsidies but insufficient to cover insurance premiums, resulting in a phenomenon known as "missing middle". This paper examined socioeconomic inequalities in national health insurance enrolment and determinants of participation among informal sector workers in Kenya. We used nationally representative cross-sectional household survey data (n = 5168) collected from informal sector workers in Kenya in December 2020. First, we examined levels of national health insurance enrolment among informal sector workers. Second, we examined socioeconomic inequalities in national health insurance enrolment using concentration curves and the Wagstaff index. Third, we employed a three-level mixed effects logistic regression model to assess the determinants of national health insurance enrolment. Overall, 21.75% (95% Confidence Interval 20.63–22.89) of informal sector workers in Kenya were enrolled in the national health insurance scheme. We observed pro-rich inequalities in national health insurance enrolment, with a concentration index of 0.35 (95% CI 0.30–0.41). Older age (adjusted odds ratio (AOR) = 1.66, 95% CI 1.31–2.10), employment in the non-agricultural sector (AOR = 1.96, 95% CI 1.60–2.39), microfinance institutional membership (AOR = 1.44, 95% CI 1.23–1.69), higher education level (AOR = 2.49, 95% CI 1.99–3.11), household’s prior positive experience with healthcare (AOR = 1.45, 95% CI 1.22–1.72), and higher socioeconomic status based on the wealth asset index (AOR = 3.87, 95% CI 2.97–5.05) were all significantly positively associated with national health insurance enrolment. Larger households had lower odds of enrollment (AOR = 0.76, 95% CI 0.60–0.96). Our findings suggest that enrollment rates among informal sector workers remain low, and important pro-rich inequalities prevail. Economic factors, education, and prior experience with healthcare services were key drivers of national health insurance enrollment. Further policies are needed to increase enrollment among informal sector workers, including differential premium levels, reliance on expanded targeted subsidies, and enhanced awareness campaigns. Our findings are also applicable to other low-resource settings experiencing conditions similar to those in Kenya as they transition toward national health insurance policies, with the goal of achieving universal health coverage.

Many sub-Saharan African countries are increasingly adopting national health insurance policies to improve access to essential services. Informal sector workers, however, often lack coverage because their earnings are typically not low enough to qualify for government subsidies but insufficient to cover insurance premiums, resulting in a phenomenon known as "missing middle". This paper examined socioeconomic inequalities in national health insurance enrolment and determinants of participation among informal sector workers in Kenya. We used nationally representative cross-sectional household survey data (n = 5168) collected from informal sector workers in Kenya in December 2020. First, we examined levels of national health insurance enrolment among informal sector workers. Second, we examined socioeconomic inequalities in national health insurance enrolment using concentration curves and the Wagstaff index. Third, we employed a three-level mixed effects logistic regression model to assess the determinants of national health insurance enrolment. Overall, 21.75% (95% Confidence Interval 20.63–22.89) of informal sector workers in Kenya were enrolled in the national health insurance scheme. We observed pro-rich inequalities in national health insurance enrolment, with a concentration index of 0.35 (95% CI 0.30–0.41). Older age (adjusted odds ratio (AOR) = 1.66, 95% CI 1.31–2.10), employment in the non-agricultural sector (AOR = 1.96, 95% CI 1.60–2.39), microfinance institutional membership (AOR = 1.44, 95% CI 1.23–1.69), higher education level (AOR = 2.49, 95% CI 1.99–3.11), household’s prior positive experience with healthcare (AOR = 1.45, 95% CI 1.22–1.72), and higher socioeconomic status based on the wealth asset index (AOR = 3.87, 95% CI 2.97–5.05) were all significantly positively associated with national health insurance enrolment. Larger households had lower odds of enrollment (AOR = 0.76, 95% CI 0.60–0.96). Our findings suggest that enrollment rates among informal sector workers remain low, and important pro-rich inequalities prevail. Economic factors, education, and prior experience with healthcare services were key drivers of national health insurance enrollment. Further policies are needed to increase enrollment among informal sector workers, including differential premium levels, reliance on expanded targeted subsidies, and enhanced awareness campaigns. Our findings are also applicable to other low-resource settings experiencing conditions similar to those in Kenya as they transition toward national health insurance policies, with the goal of achieving universal health coverage.

Szabó Magda Abigél című ifjúsági regényének musicalváltozatát mutatják be szombaton este 7 órától a Kolozsvári Állami Magyar Színház nagyszínpadán. Az előadást Eszenyi Enikő rendezi, aki 2019-ben Frank Wedekind Lulu című darabját vitte színre a kincses városban. Az előadásban szinte a teljes társulat, Kolozsvár Magyar Gyermekkórusa és színis diákok lépnek fel. Az Abigél 1970-ben jelent meg […]

Articolul Kellenek a titokzatos segítők – Abigél musical Kolozsváron apare prima dată în Kolozsvári Rádió Románia.

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.

S’il y a bien un pays européen qui regarde de très près les négociations en cours pour une paix en Ukraine, c’est la Finlande. Depuis la guerre déclenchée par Moscou, il y a presque quatre ans, Helsinki a non seulement rejoint l’Otan, mais aussi fermé sa frontière avec la Russie. 1 340 kilomètres qui rendent le pays vulnérable, comme l’ont montré les attaques hybrides avec l’envoi de demandeurs d’asile organisé par Moscou.

En Centrafrique, le président de la République, Faustin-Archange Touadéra a défendu son bilan mardi 9 décembre lors de son discours sur l’état de la Nation. Le chef de l’État a rappelé avoir pris les rênes du pays en 2016 dans un contexte particulièrement difficile. S’il reconnaît que tous les problèmes ne sont pas encore résolus après dix ans à la tête du pays, il souligne néanmoins des avancées significatives, notamment dans le domaine sécuritaire. 

The following extraordinary SEDE meetings will take place:

• Thursday, 11 December 2025 from 12:00 - 13:00 in Brussels;
• Monday, 15 December 2025 from 19:45 - 22:30 in Strasbourg,
  including SEDE/ENVI/ITRE Committees meeting from 19:45 - 20:00 and SEDE/IMCO Committees meeting from 20:00 - 20:30.

The next ordinary meeting of the Committee on Security and Defence (SEDE) is scheduled to take place on Thursday, 15 January 2026 from 9.00 - 12.30 a in Brussels (room SPINELLI 5G3).
Further information about the SEDE meetings can be found here.

_______________________

SEDE missions 2025:

• Djibouti - 27-29 October 2025
  
• Greenland - 15-19 September 2025
  
• Norway - 27-30 May 2025
• Moldova and Ukraine - 14-17 April 2025
  
• Bosnia and Herzegovina - 24-27 February 2025
• Israel and Palestine - 5-8 February 2025

SEDE missions 2024:

• United Kingdom - 28-30 October 2024
• Ukraine - 25-26 October 2024

SEDE Committee meetings' calendar 2025
SEDE Committee meetings' calendar 2026
EP calendar 2025
EP calendar 2026
Source : © European Union, 2025 - EP

The following extraordinary SEDE meetings will take place:

• Thursday, 11 December 2025 from 12:00 - 13:00 in Brussels;
• Monday, 15 December 2025 from 19:45 - 22:30 in Strasbourg,
  including SEDE/ENVI/ITRE Committees meeting from 19:45 - 20:00 and SEDE/IMCO Committees meeting from 20:00 - 20:30.

The next ordinary meeting of the Committee on Security and Defence (SEDE) is scheduled to take place on Thursday, 15 January 2026 from 9.00 - 12.30 a in Brussels (room SPINELLI 5G3).
Further information about the SEDE meetings can be found here.

_______________________

SEDE missions 2025:

• Djibouti - 27-29 October 2025
  
• Greenland - 15-19 September 2025
  
• Norway - 27-30 May 2025
• Moldova and Ukraine - 14-17 April 2025
  
• Bosnia and Herzegovina - 24-27 February 2025
• Israel and Palestine - 5-8 February 2025

SEDE missions 2024:

• United Kingdom - 28-30 October 2024
• Ukraine - 25-26 October 2024

SEDE Committee meetings' calendar 2025
SEDE Committee meetings' calendar 2026
EP calendar 2025
EP calendar 2026
Source : © European Union, 2025 - EP

ENTRETIEN - L’ancienne ministre de la Santé, qui a rejoint la Cour des comptes, publie Demain, notre santé aux éditions Plon. Elle y évoque un système de santé « à bout de souffle » et propose des pistes de réforme, pour alerter les futurs présidentiables.

CONTRE-POINT - Faut-il se satisfaire de l’adoption du budget de la Sécurité sociale ? Et fermer les yeux sur le coût de la «stabilité», érigée en dogme absolu ?

Maud Bregeon, a défendu mercredi Brigitte Macron, qui avait qualifié des militantes féministes de "sales connes". Selon la porte-parole du gouvernement, la Première dame a parlé avec "spontanéité" dans un cadre privé.