Influencia del impuesto predial e ingresos corrientes en la eficiencia fiscal y la actividad económica en Boyacá

An adequate fiscal policy allows government spending, investment and public finances at any territorial level to be efficient and consequently allows economic growth levels to increase. At the departmental level, Boyaca is unaware of the influence that municipal tax collection has on the spatial and dimensional dis-tribution of economic activity. This lack of knowledge limits the department to constitute a better regional development policy; therefore, the main objective of this work is to establish measures that assess the relations of the collection of property tax per capita in economic activity and current income per capita in the fiscal efficiency of the region. The information for the development of this work is taken from the DANE Geo Portal and the National Statistical Service (SEN), with all the data from 2016. The methodology used was based on the detection of spatial autocorrelation with the use of the statistician Moran’s I and Geary’s c, spatial econometrics models were included, from which the func-tional relationships were established according to the objective of this work. As main conclusions, it is obtained that the property tax per capita is negatively related with the levels of economic growth and the importance of the increase in current income to improve fiscal efficiency is highlighted.

• Autores: Castro Hernandez, Paula Alejandra; Carvajal, Alexander
• Tipo de recurso: Article of journal
• Fecha de publicación: 2019
• Institución: Corporación Universidad de la Costa
• Repositorio: REDICUC - Repositorio CUC
• Idioma: spa
• OAI Identifier: oai:repositorio.cuc.edu.co:11323/6282
• Acceso en línea: https://hdl.handle.net/11323/6282; https://doi.org/10.17981/econcuc.41.1.2020.Econ.5; https://repositorio.cuc.edu.co/
• Palabra clave: E62 Fiscal Policy; Public spending, investment and finance; Taxes; H71 Taxes, subsidies and tax revenues, regional and local; R12 Spatial and dimensional distribution of regional economic activity; R15 Spatial econometric models; R58 Regional development policy; E62 Política fiscal; Gasto, inversión y finanzas públicas; Impuestos; H71 Impuestos, subvenciones e ingresos estatales, autonómicos y locales; R15 Modelos econométricos espaciales; R12 Distribución espacial y dimensional de la actividad económica regional; R58 Política de desarrollo regional
• Rights: openAccess
• License: CC0 1.0 Universal