In the area of ​​financial management, the national government sets in motion the knowledge that it must reduce transfers of assets to local governments. To test the possibility of increased revenue budgets to supplement local currency losses, revenue predictors of capacity, effort, and inconsistency in Texas border counties were examined. The following research analyzes the border counties of the State of Texas by studying the total revenues accumulated during the 2012 fiscal year. Although the idea of ​​reducing the level of local government spending did not immediately arise, it has been implemented over the years. Revenue predictors for each Texas border county with a population of less than 10,000 will be used to determine a complex financial management indicator of total revenue capacity for the upcoming fiscal year. Revenue capacity is the theoretical revenue that an area can increase given its tax base. The following counties for this analysis, the Texas Actual Border region include these 14 Texas counties touching the US-Mexico border: Brewster, Cameron, El Paso, Hidalgo, Hudspeth, Jeff Davis, Kinney, Maverick, Presidio, Starr, Terrell, Val Green. , Webb, Zapata, this collected data comes from The Border: Snapshot from the Comptroller Window of State Government Texas Comptroller of Public Accounts. Mainly due to declining federal funding for border cities, metropolises have had to find new revenue bases while increasing their support for current profit sources. In this research plan you will find an overview of the sources and amount of each of these bases which constitute the revenues of local governments with emphasis on the local regimes of the 14 border counties...... middle of paper.. .. .. in Texas border areas that charge all or part of the 2 cents allowed for local sales tax. By connecting each county, we can determine that counties with the maximum sales tax revenue per capita generally encompass isolated metropolitan communities that derive the bulk of the region's sales tax revenue. While non-residents spend money in the community, sales tax collections are inconsistent with the local population. For example, if we look at the percentage of county population, it generates more than some sales tax revenue. A good source for these proposed returns, we can view each individual county and its local sales tax revenue per capita on the Texas Transparency website to help us identify the total sales tax collected, total population, median income of households and an idea of ​​the amount of tax per person. the person was collected.