Analisis de la descentralizacion fiscal en Bolivia

This master thesis attempts to analyze the process of fiscal decentralization in Bolivia with arguments in favor of decentralization, based on the existing literature on the subject in a country with the characteristics of Bolivia, where resources have not been transferred to local governments (departmental, municipal and indigenous people) with the objectives of efficiency in the provision of public goods and services that impact on poverty reduction.;Since Bolivia is scarce fiscal resources and a poverty of nearly 60% of its population, it is imperative that public goods that must be provided by the State are produced and distributed efficiently, allocating resources as best as possible to all levels of government.;The theme of this thesis becomes very relevant today, because through the new State Constitution, the departments, municipalities, regions and indigenous peoples will move to self-government arrangements. The new constitution and the Autonomies Law will change the way the state have been administered.;Many Bolivians authors have critically analyzed the current situation of the Bolivian decentralization but from a general perspective and not focused on fiscal and economic dimensions using indicators of fiscal decentralization (subnational spending, transfers and territorial tax effort) and its impact in the indicators for measuring poverty (NBI). There is no analysis of the impact over time of using decentralized fiscal resources, their contribution to an efficient tax system and reducing poverty in the Bolivian context. This study is a first look at the use of public resources from the perspective of decentralized levels of government.;The question of this research is: does the Bolivian fiscal decentralization system allocated resources, so that it complies with the principles of efficiency in the provision of public goods and services and impacting on reducing poverty?;The objective of this thesis is to develop that the Bolivian fiscal decentralization system not allocated resources correctly to local governments so it compliance with the principles of efficiency in the provision of public goods and services. We will see it through the analysis of indicators of fiscal decentralization and its relationship to poverty and equitable provision of public goods and services indicators.