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...
- Autores:
- 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.
- Rights
- License
- Copyright (c) 2015 Siervo Tulio Delgado Ruiz, Luis Enrique Acero Jiménez
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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 |
_version_ |
1839633835188289536 |