<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1405-8421</journal-id>
<journal-title><![CDATA[Economía, sociedad y territorio]]></journal-title>
<abbrev-journal-title><![CDATA[Econ. soc. territ]]></abbrev-journal-title>
<issn>1405-8421</issn>
<publisher>
<publisher-name><![CDATA[El Colegio Mexiquense A.C.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1405-84212024000100004</article-id>
<article-id pub-id-type="doi">10.22136/est20241939</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Modelo para estimar el desempeño fiscal municipal utilizando un método de regresión lineal múltiple]]></article-title>
<article-title xml:lang="en"><![CDATA[Model to estimate municipal fiscal performance using the multiple linear regression method]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Madrigal Delgado]]></surname>
<given-names><![CDATA[Guadalupe de Jesús]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma de Sinaloa Facultad de Contaduría y Administración ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<volume>24</volume>
<numero>74</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1405-84212024000100004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1405-84212024000100004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1405-84212024000100004&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen La presente investigación tiene como objetivo la determinación de un modelo para ayudar a los municipios a estimar su desempeño en evaluaciones fiscales e implementar acciones para mejorar los resultados en su gestión local. Se utilizó el software EViews para el cálculo del modelo estimativo mediante una regresión lineal múltiple. Los resultados indican que la capacidad fiscal, la autonomía tributaria y el predial son las variables que mejor explican el desempeño fiscal de los municipios; además, muestran el impacto que tiene cada uno de estos indicadores en el resultado final de las evaluaciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective of this research is to determine a model to help municipalities estimate their performance in fiscal evaluations and implement actions to improve the results in their local management. The EVIEWS software was used to calculate the estimated model through multiple linear regression. The results indicate the fiscal capacity, tax autonomy, and property tax are the ones that best explain the fiscal performance of municipalities and also the impact that each of these indicators has on the final result of the evaluations.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[regresión lineal múltiple]]></kwd>
<kwd lng="es"><![CDATA[modelo pronóstico]]></kwd>
<kwd lng="es"><![CDATA[EViews]]></kwd>
<kwd lng="es"><![CDATA[hacienda municipal]]></kwd>
<kwd lng="es"><![CDATA[desempeño fiscal]]></kwd>
<kwd lng="en"><![CDATA[multiple linear regression]]></kwd>
<kwd lng="en"><![CDATA[forecast model]]></kwd>
<kwd lng="en"><![CDATA[EVIEWS]]></kwd>
<kwd lng="en"><![CDATA[municipal finance]]></kwd>
<kwd lng="en"><![CDATA[fiscal performance]]></kwd>
</kwd-group>
</article-meta>
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