Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012
This document explores the decentralization process in Colombia through its normative framework and its relation with the public finances of the municipalities of Santander Department, by means of the analysis of fiscal situation of local authorities of the Department during 2004-2012. For this exer...
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| Format: | Online |
| Language: | spa eng |
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Universidad Pedagógica y Tecnológica de Colombia
2015
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| Online Access: | https://revistas.uptc.edu.co/index.php/cenes/article/view/3779 |
| _version_ | 1801705952240467968 |
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| author | Asela Molina, Jorge Enrique |
| author_facet | Asela Molina, Jorge Enrique |
| author_sort | Asela Molina, Jorge Enrique |
| collection | OJS |
| description | This document explores the decentralization process in Colombia through its normative framework and its relation with the public finances of the municipalities of Santander Department, by means of the analysis of fiscal situation of local authorities of the Department during 2004-2012. For this exercise have been taking as reference the indicators of intergovernmental dependence and fiscal effort, proposed by the National Department of Planning (DNP, by its Spanish acronym), showing in most of the cases problems in the generation of own resources and one high degree of dependence from the transfers of the central government. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-3779 |
| institution | Revista Apuntes del Cenes |
| language | spa eng |
| publishDate | 2015 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-37792022-06-17T21:34:09Z Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012 Realidad fiscal de los municipios del departamento de Santander, en el marco del proceso de descentralización fiscal en Colombia, 2004-2012 Asela Molina, Jorge Enrique decentralization state local authorities intergovernmental dependence fiscal effort Santander Department. descentralización Estado entes territoriales dependencia intergubernamental esfuerzo fiscal departamento de Santander. This document explores the decentralization process in Colombia through its normative framework and its relation with the public finances of the municipalities of Santander Department, by means of the analysis of fiscal situation of local authorities of the Department during 2004-2012. For this exercise have been taking as reference the indicators of intergovernmental dependence and fiscal effort, proposed by the National Department of Planning (DNP, by its Spanish acronym), showing in most of the cases problems in the generation of own resources and one high degree of dependence from the transfers of the central government. Este documento explora el proceso de descentralización en Colombia desde su marco normativo y su relación con las finanzas públicas de los municipios del departamento de Santander, por medio del análisis de la situación fiscal de los entes territoriales del departamento durante 2004-2012. Para este ejercicio se toman como referencia los indicadores de dependencia intergubernamentales y esfuerzo fiscal, planteados por el Departamento Nacional de Planeación (DNP). Se evidencian, en la mayoría de los casos, problemas en la generación de recursos propios y un alto grado de dependencia de las transferencias del Gobierno central. Universidad Pedagógica y Tecnológica de Colombia 2015-08-21 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer reviewed Article application/pdf text/html https://revistas.uptc.edu.co/index.php/cenes/article/view/3779 10.19053/22565779.3779 Apuntes del Cenes; Vol. 34 No. 60 (2015); 181-214 Apuntes del Cenes; Vol. 34 Núm. 60 (2015); 181-214 2256-5779 0120-3053 spa eng https://revistas.uptc.edu.co/index.php/cenes/article/view/3779/3319 https://revistas.uptc.edu.co/index.php/cenes/article/view/3779/5152 Copyright (c) 2015 Jorge Enrique Asela Molina http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | decentralization state local authorities intergovernmental dependence fiscal effort Santander Department. descentralización Estado entes territoriales dependencia intergubernamental esfuerzo fiscal departamento de Santander. Asela Molina, Jorge Enrique Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012 |
| title | Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012 |
| title_alt | Realidad fiscal de los municipios del departamento de Santander, en el marco del proceso de descentralización fiscal en Colombia, 2004-2012 |
| title_full | Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012 |
| title_fullStr | Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012 |
| title_full_unstemmed | Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012 |
| title_short | Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012 |
| title_sort | fiscal reality of the municipalities of the santander department in the framework of the process of the fiscal decentralization in colombia 2004 2012 |
| topic | decentralization state local authorities intergovernmental dependence fiscal effort Santander Department. descentralización Estado entes territoriales dependencia intergubernamental esfuerzo fiscal departamento de Santander. |
| topic_facet | decentralization state local authorities intergovernmental dependence fiscal effort Santander Department. descentralización Estado entes territoriales dependencia intergubernamental esfuerzo fiscal departamento de Santander. |
| url | https://revistas.uptc.edu.co/index.php/cenes/article/view/3779 |
| work_keys_str_mv | AT aselamolinajorgeenrique fiscalrealityofthemunicipalitiesofthesantanderdepartmentintheframeworkoftheprocessofthefiscaldecentralizationincolombia20042012 AT aselamolinajorgeenrique realidadfiscaldelosmunicipiosdeldepartamentodesantanderenelmarcodelprocesodedescentralizacionfiscalencolombia20042012 |
