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Trascender, contabilidad y gestión

versión On-line ISSN 2448-6388


CARRILLO CISNEROS, Esthela; RUIZ LEON, Alejandro Arnulfo  y  IBARRA MORALES, Luis Enrique. The state public trust of the tourism promotion tax: Identification in the financial flow network structure and its meager transparency. Trascender contab. gest. [online]. 2022, vol.7, n.19, pp.88-106.  Epub 09-Mayo-2022. ISSN 2448-6388.

The lodging tax, an indirect tax that affects local economic development by returning the mentioned tax through tourism promotion and advertising. Relevant behaviors of administrative mechanisms in the operation of public finances with the need for greater transparency and access to information, favors generating this job, being the state public trust a node in need of submitting to strict accountability of the destination and use of these resources.

For this, the objective is to map the collaborative relationships and obligated actors involved in the flow of financial resources to identify the public trust figure as a relevant element of public policy transparency. In the methodology, the Social Networks Analysis is applied with the theoretical category of public policy networks; It is supported by the inductive method and longitudinal type.

There are advances and consolidations to inform regarding the state public resources committed in trusts, it is essential to recognize the application of the correlated normative frameworks in force. The network allowed to objectively observe the spectrum of public and private subjects obliged to make the exercise of resources transparent and gradual alignment in the implementation of financial reports of the state public policy contextual to this study.

Palabras llave : trust; transparency; lodging tax.

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