Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012
The Constitution of 1991 has made fiscal decentralization deeper as it has augmented the number of transferences from the central government towards the territorial level of the State, apart from having redefined the functions of the different governmental levels and increased the responsibilities o...
| Main Authors: | , |
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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/3780 |
| _version_ | 1801705952370491392 |
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| author | Delgado Ruiz, Siervo Tulio Acero Jiménez, Luis Enrique |
| author_facet | Delgado Ruiz, Siervo Tulio Acero Jiménez, Luis Enrique |
| author_sort | Delgado Ruiz, Siervo Tulio |
| collection | OJS |
| description | The Constitution of 1991 has made fiscal decentralization deeper as it has augmented the number of transferences from the central government towards the territorial level of the State, apart from having redefined the functions of the different governmental levels and increased the responsibilities of the local governments. Revenues that generate the greater income are still monopolized by the central government, resulting in a diminished possibility for the local governments -who are financed almost solely by transferences from the central government- to impose new tax rates. This phenomenon causes the municipalities to be highly dependent from the central government, especially those who have a nearly inexistent capacity for generating their own revenues. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-3780 |
| 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-37802022-06-17T21:41:48Z Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012 Análisis de la dependencia fiscal de los municipios de sexta categoría del departamento de Boyacá, durante el periodo 1996-2012 Delgado Ruiz, Siervo Tulio Acero Jiménez, Luis Enrique fiscal dependency transferences fiscal effort decentralization municipal autonomy. dependencia fiscal transferencias esfuerzo fiscal descentralización autonomía municipal. The Constitution of 1991 has made fiscal decentralization deeper as it has augmented the number of transferences from the central government towards the territorial level of the State, apart from having redefined the functions of the different governmental levels and increased the responsibilities of the local governments. Revenues that generate the greater income are still monopolized by the central government, resulting in a diminished possibility for the local governments -who are financed almost solely by transferences from the central government- to impose new tax rates. This phenomenon causes the municipalities to be highly dependent from the central government, especially those who have a nearly inexistent capacity for generating their own revenues. La Constitución de 1991 profundizó la descentralización fiscal al aumentar el volumen de transferencias del Gobierno central hacia el nivel territorial y redefinió las funciones de los distintos niveles de Gobierno, incrementando sus responsabilidades. La tributación que genera mayor recaudo está monopolizada por el Gobierno nacional, quedando pocas posibilidades de nuevos gravámenes a los gobiernos locales, los cuales se financian casi exclusivamente con transferencias, causándoles una alta dependencia financiera, en espec 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/3780 10.19053/22565779.3780 Apuntes del Cenes; Vol. 34 No. 60 (2015); 215-246 Apuntes del Cenes; Vol. 34 Núm. 60 (2015); 215-246 2256-5779 0120-3053 spa eng https://revistas.uptc.edu.co/index.php/cenes/article/view/3780/3320 https://revistas.uptc.edu.co/index.php/cenes/article/view/3780/5073 Copyright (c) 2015 Siervo Tulio Delgado Ruiz, Luis Enrique Acero Jiménez http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | fiscal dependency transferences fiscal effort decentralization municipal autonomy. dependencia fiscal transferencias esfuerzo fiscal descentralización autonomía municipal. Delgado Ruiz, Siervo Tulio Acero Jiménez, Luis Enrique Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012 |
| title | Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012 |
| title_alt | Análisis de la dependencia fiscal de los municipios de sexta categoría del departamento de Boyacá, durante el periodo 1996-2012 |
| title_full | Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012 |
| title_fullStr | Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012 |
| title_full_unstemmed | Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012 |
| title_short | Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012 |
| title_sort | analysis of fiscal dependency of municipalities of sixth category in boyaca from 1996 to 2012 |
| topic | fiscal dependency transferences fiscal effort decentralization municipal autonomy. dependencia fiscal transferencias esfuerzo fiscal descentralización autonomía municipal. |
| topic_facet | fiscal dependency transferences fiscal effort decentralization municipal autonomy. dependencia fiscal transferencias esfuerzo fiscal descentralización autonomía municipal. |
| url | https://revistas.uptc.edu.co/index.php/cenes/article/view/3780 |
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