Municipalities of Sixth Category of Colombia (200-2016): Between Autonomy and Dependence
The implementation and evolution of the process of decentralization in Colombia in tax and administrative matters has been transferring competencies, functions and responsibilities to local governments, providing them with resources to assume new commitments through the transfer of funds from the ce...
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Universidad Pedagógica y Tecnológica de Colombia
2020
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| Online Access: | https://revistas.uptc.edu.co/index.php/cenes/article/view/10172 |
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| author | Delgado Ruiz, Siervo Tulio Cárdenas Pinzón, Johana Inés Fuentes López, Hector Javier |
| author_facet | Delgado Ruiz, Siervo Tulio Cárdenas Pinzón, Johana Inés Fuentes López, Hector Javier |
| author_sort | Delgado Ruiz, Siervo Tulio |
| collection | OJS |
| description | The implementation and evolution of the process of decentralization in Colombia in tax and administrative matters has been transferring competencies, functions and responsibilities to local governments, providing them with resources to assume new commitments through the transfer of funds from the central to the regional level. It has occurred in a scenario where the highest taxes belong to the nation, while municipalities must be financed with limited levies in terms of quantity and efficiency, which makes them depend, to a higher degree, on the money transferred from the central government. It is the case of 87.9% of the municipalities of Colombia which are classified as category six municipalities, according to the parameters established in Law 617/2000, and means that they have a low capacity for a self-financing and high level of tax reliance. These factors gave rise to the present article, in which this problem is approached with a causality analysis, based on the use of econometric estimations. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-10172 |
| institution | Revista Apuntes del Cenes |
| language | spa |
| publishDate | 2020 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-101722022-06-17T21:35:34Z Municipalities of Sixth Category of Colombia (200-2016): Between Autonomy and Dependence Los municipios de sexta categoría de Colombia (2000-2016): entre la autonomía y la dependencia Delgado Ruiz, Siervo Tulio Cárdenas Pinzón, Johana Inés Fuentes López, Hector Javier territorial autonomy, tax reliance, decentralization, tax effort, transferences autonomía territorial, dependencia fiscal, descentralización, esfuerzo fiscal, transferencias The implementation and evolution of the process of decentralization in Colombia in tax and administrative matters has been transferring competencies, functions and responsibilities to local governments, providing them with resources to assume new commitments through the transfer of funds from the central to the regional level. It has occurred in a scenario where the highest taxes belong to the nation, while municipalities must be financed with limited levies in terms of quantity and efficiency, which makes them depend, to a higher degree, on the money transferred from the central government. It is the case of 87.9% of the municipalities of Colombia which are classified as category six municipalities, according to the parameters established in Law 617/2000, and means that they have a low capacity for a self-financing and high level of tax reliance. These factors gave rise to the present article, in which this problem is approached with a causality analysis, based on the use of econometric estimations. La implementación y evolución del proceso de descentralización en Colombia en materia fiscal y administrativa ha ido trasladando competencias, funciones y responsabilidades hacia los gobiernos locales, dotándolos de recursos para asumir los nuevos compromisos a través de la transferencia de recursos del nivel central al territorial, en un escenario donde los tributos de mayor recaudo pertenecen a la nación, en tanto que los municipios se deben financiar con gravámenes limitados en términos de cantidad y eficiencia, lo que los hace depender, en mayor grado, de los dineros transferidos desde el gobierno central. Este es el caso del 87.9 % de los municipios del país, clasificados como de sexta categoría de acuerdo con los parámetros establecidos en la Ley 617 del 2000, cuya baja capacidad de autofinanciamiento y alto nivel de dependencia fiscal dio origen al presente artículo, en el cual se aborda esta problemática con un análisis de causalidad, basado en el uso de estimaciones econométricas. Universidad Pedagógica y Tecnológica de Colombia 2020-02-26 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer reviewed Article application/pdf application/xml application/pdf https://revistas.uptc.edu.co/index.php/cenes/article/view/10172 10.19053/01203053.v39.n69.2020.10172 Apuntes del Cenes; Vol. 39 No. 69 (2020); 137-167 Apuntes del Cenes; Vol. 39 Núm. 69 (2020); 137-167 2256-5779 0120-3053 spa https://revistas.uptc.edu.co/index.php/cenes/article/view/10172/9350 https://revistas.uptc.edu.co/index.php/cenes/article/view/10172/10463 https://revistas.uptc.edu.co/index.php/cenes/article/view/10172/10472 Copyright (c) 2020 Siervo Tulio Delgado Ruiz, Johana Inés Cárdenas Pinzón, Hector Javier Fuentes López http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | territorial autonomy, tax reliance, decentralization, tax effort, transferences autonomía territorial, dependencia fiscal, descentralización, esfuerzo fiscal, transferencias Delgado Ruiz, Siervo Tulio Cárdenas Pinzón, Johana Inés Fuentes López, Hector Javier Municipalities of Sixth Category of Colombia (200-2016): Between Autonomy and Dependence |
| title | Municipalities of Sixth Category of Colombia (200-2016): Between Autonomy and Dependence |
| title_alt | Los municipios de sexta categoría de Colombia (2000-2016): entre la autonomía y la dependencia |
| title_full | Municipalities of Sixth Category of Colombia (200-2016): Between Autonomy and Dependence |
| title_fullStr | Municipalities of Sixth Category of Colombia (200-2016): Between Autonomy and Dependence |
| title_full_unstemmed | Municipalities of Sixth Category of Colombia (200-2016): Between Autonomy and Dependence |
| title_short | Municipalities of Sixth Category of Colombia (200-2016): Between Autonomy and Dependence |
| title_sort | municipalities of sixth category of colombia 200 2016 between autonomy and dependence |
| topic | territorial autonomy, tax reliance, decentralization, tax effort, transferences autonomía territorial, dependencia fiscal, descentralización, esfuerzo fiscal, transferencias |
| topic_facet | territorial autonomy, tax reliance, decentralization, tax effort, transferences autonomía territorial, dependencia fiscal, descentralización, esfuerzo fiscal, transferencias |
| url | https://revistas.uptc.edu.co/index.php/cenes/article/view/10172 |
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