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...

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Tipo de recurso:
http://purl.org/coar/resource_type/c_6743
Fecha de publicación:
2015
Institución:
Universidad Pedagógica y Tecnológica de Colombia
Repositorio:
RiUPTC: Repositorio Institucional UPTC
Idioma:
spa
eng
OAI Identifier:
oai:repositorio.uptc.edu.co:001/11933
Acceso en línea:
https://revistas.uptc.edu.co/index.php/cenes/article/view/3780
https://repositorio.uptc.edu.co/handle/001/11933
Palabra clave:
fiscal dependency
transferences
fiscal effort
decentralization
municipal autonomy.
dependencia fiscal
transferencias
esfuerzo fiscal
descentralización
autonomía municipal.
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Copyright (c) 2015 Siervo Tulio Delgado Ruiz, Luis Enrique Acero Jiménez
id REPOUPTC2_255e0d881e9d5ba60e7019ecc5e98ce2
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network_acronym_str REPOUPTC2
network_name_str RiUPTC: Repositorio Institucional UPTC
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spelling 2015-08-212024-07-05T18:44:35Z2024-07-05T18:44:35Zhttps://revistas.uptc.edu.co/index.php/cenes/article/view/378010.19053/22565779.3780https://repositorio.uptc.edu.co/handle/001/11933The 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 especapplication/pdftext/htmlspaengspaengUniversidad Pedagógica y Tecnológica de Colombiahttps://revistas.uptc.edu.co/index.php/cenes/article/view/3780/3320https://revistas.uptc.edu.co/index.php/cenes/article/view/3780/5073Copyright (c) 2015 Siervo Tulio Delgado Ruiz, Luis Enrique Acero Jiménezhttp://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf244http://purl.org/coar/access_right/c_abf2Apuntes del Cenes; Vol. 34 No. 60 (2015); 215-246Apuntes del Cenes; Vol. 34 Núm. 60 (2015); 215-2462256-57790120-3053fiscal dependencytransferencesfiscal effortdecentralizationmunicipal autonomy.dependencia fiscaltransferenciasesfuerzo fiscaldescentralizaciónautonomía municipal.Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012Análisis de la dependencia fiscal de los municipios de sexta categoría del departamento de Boyacá, durante el periodo 1996-2012info:eu-repo/semantics/articlePeer reviewed Articlehttp://purl.org/coar/resource_type/c_6743http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a327http://purl.org/coar/version/c_970fb48d4fbd8a85Delgado Ruiz, Siervo TulioAcero Jiménez, Luis Enrique001/11933oai:repositorio.uptc.edu.co:001/119332025-07-18 12:13:34.392metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co
dc.title.en-US.fl_str_mv Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012
dc.title.es-ES.fl_str_mv Análisis de la dependencia fiscal de los municipios de sexta categoría del departamento de Boyacá, durante el periodo 1996-2012
title Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012
spellingShingle Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012
fiscal dependency
transferences
fiscal effort
decentralization
municipal autonomy.
dependencia fiscal
transferencias
esfuerzo fiscal
descentralización
autonomía municipal.
title_short Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 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_sort Analysis of fiscal dependency of municipalities of sixth category in Boyacá, from 1996 to 2012
dc.subject.en-US.fl_str_mv fiscal dependency
transferences
fiscal effort
decentralization
municipal autonomy.
topic fiscal dependency
transferences
fiscal effort
decentralization
municipal autonomy.
dependencia fiscal
transferencias
esfuerzo fiscal
descentralización
autonomía municipal.
dc.subject.es-ES.fl_str_mv dependencia fiscal
transferencias
esfuerzo fiscal
descentralización
autonomía municipal.
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.
publishDate 2015
dc.date.accessioned.none.fl_str_mv 2024-07-05T18:44:35Z
dc.date.available.none.fl_str_mv 2024-07-05T18:44:35Z
dc.date.none.fl_str_mv 2015-08-21
dc.type.none.fl_str_mv info:eu-repo/semantics/article
dc.type.en-US.fl_str_mv Peer reviewed Article
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.coarversion.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.coar.spa.fl_str_mv http://purl.org/coar/resource_type/c_6743
dc.type.version.spa.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.coarversion.spa.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a327
format http://purl.org/coar/resource_type/c_6743
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.uptc.edu.co/index.php/cenes/article/view/3780
10.19053/22565779.3780
dc.identifier.uri.none.fl_str_mv https://repositorio.uptc.edu.co/handle/001/11933
url https://revistas.uptc.edu.co/index.php/cenes/article/view/3780
https://repositorio.uptc.edu.co/handle/001/11933
identifier_str_mv 10.19053/22565779.3780
dc.language.none.fl_str_mv spa
eng
dc.language.iso.spa.fl_str_mv spa
eng
language spa
eng
dc.relation.none.fl_str_mv https://revistas.uptc.edu.co/index.php/cenes/article/view/3780/3320
https://revistas.uptc.edu.co/index.php/cenes/article/view/3780/5073
dc.rights.en-US.fl_str_mv Copyright (c) 2015 Siervo Tulio Delgado Ruiz, Luis Enrique Acero Jiménez
http://creativecommons.org/licenses/by-nc-sa/4.0
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.coar.spa.fl_str_mv http://purl.org/coar/access_right/c_abf244
rights_invalid_str_mv Copyright (c) 2015 Siervo Tulio Delgado Ruiz, Luis Enrique Acero Jiménez
http://creativecommons.org/licenses/by-nc-sa/4.0
http://purl.org/coar/access_right/c_abf244
http://purl.org/coar/access_right/c_abf2
dc.format.none.fl_str_mv application/pdf
text/html
dc.publisher.en-US.fl_str_mv Universidad Pedagógica y Tecnológica de Colombia
dc.source.en-US.fl_str_mv Apuntes del Cenes; Vol. 34 No. 60 (2015); 215-246
dc.source.es-ES.fl_str_mv Apuntes del Cenes; Vol. 34 Núm. 60 (2015); 215-246
dc.source.none.fl_str_mv 2256-5779
0120-3053
institution Universidad Pedagógica y Tecnológica de Colombia
repository.name.fl_str_mv Repositorio Institucional UPTC
repository.mail.fl_str_mv repositorio.uptc@uptc.edu.co
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