La reforma hacendaria y las transferencias en los municipios de Jalisco 2005-2011

In the fiscal federalism there are defined the economic beginning, the technical formulae for the distribution of resources, but also the political agreements between different levels of government. In more than one occasion in the fiscal Mexican federalism these three aspects have been re-defined. The most recent was the reform hacendaria of the year 2007, named “For those who less have”. This new arrangement has different behaviors in the municipal finance that involve technical criteria but also political. For it, in this work we analyze the system of transfers in 125 municipalities of Straw hat. Particularly, we evaluate how one endures the assignment of federal transfers and the state participations in the planeación of the municipal finance. The analysis contemplates the branches 28 and 33 and the sum of state and federal transfers. The results suggest that the Planning in the assignment of the transfers depends on population and territorial factors since the reform established, but also it obeys political factors.