Role of fiscal allocation in promoting public policies for childhood: Fundraising and resource planning for Municipal Childhood Funds.
This study aims to analyze the strategies adopted by Municipal Councils for the Rights of Children and Adolescents to improve the collection and utilization of resources allocated to the Children and Adolescents' Rights Fund, which come from the allocation of income tax resources from both individuals and legal entities. Additionally, it seeks to understand the importance of this tool for supplementing resources and enhancing projects and public policies focused on childhood and adolescence. To achieve this objective, a theoretical-empirical analysis will be conducted, using government data and interpretative analysis of quantitative and qualitative data, supported by literature, interviews, and case studies. The results demonstrate the significance of the Children and Adolescents' Rights Fund for the implementation of projects and the coordination of the child and adolescent rights assurance system. At the same time, challenges such as the lack of planning and irregular utilization practices emerge as threats to the role of formulating, coordinating, deciding, and evaluating policies for childhood and adolescence in the municipalities where they are implemented."