In Mexico, property tax is crucial and has faced challenges regarding its collection. More than 500 municipalities in the country struggle with levels of poverty and marginalization while attempting to collect this essential municipal tax, which has not managed to exceed 0.25% of GDP for a long time.
Some municipal authorities have shown resistance to implementing appropriate measures to recover unpaid taxes, preferring negotiation and even offering discounts outside the law to avoid conflicts. The budgetary dependence on federal resources remains high, and few municipalities engage in fiscal cooperation activities with state entities.
Cases of misappropriation of funds have been reported in several states, contributing to the low level of collection. The lack of planning, inefficient public spending, and financial pressures in some states have led to situations where municipalities struggle to meet their obligations, such as the payment of bonuses to their employees.
At the National Finance Convention of 2004, measures were discussed to strengthen state and municipal collection, such as a state tax on final sales. However, many of these proposals have not been effectively implemented, affecting the ability of municipalities and states to meet their financial commitments, including contributions to public universities.
Despite these challenges, there are exceptions where certain states have managed to improve their collection levels, such as in Guanajuato with property taxes or in Zacatecas with environmental taxes. Overall, it is evident that municipal collection in Mexico remains an area for improvement that requires greater attention and action from the authorities.
