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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Tipo de recurso:
http://purl.org/coar/resource_type/c_6861
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:001/11932
Acceso en línea:
https://revistas.uptc.edu.co/index.php/cenes/article/view/3779
https://repositorio.uptc.edu.co/handle/001/11932
Palabra clave:
decentralization
state
local authorities
intergovernmental dependence
fiscal effort
Santander Department.
descentralización
Estado
entes territoriales
dependencia intergubernamental
esfuerzo fiscal
departamento de Santander.
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Copyright (c) 2015 Jorge Enrique Asela Molina
id REPOUPTC2_499b18ac5934b6a2bd5b88971b103aa7
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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/377910.19053/22565779.3779https://repositorio.uptc.edu.co/handle/001/11932This 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.application/pdftext/htmlspaengspaengUniversidad Pedagógica y Tecnológica de Colombiahttps://revistas.uptc.edu.co/index.php/cenes/article/view/3779/3319https://revistas.uptc.edu.co/index.php/cenes/article/view/3779/5152Copyright (c) 2015 Jorge Enrique Asela Molinahttp://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf362http://purl.org/coar/access_right/c_abf2Apuntes del Cenes; Vol. 34 No. 60 (2015); 181-214Apuntes del Cenes; Vol. 34 Núm. 60 (2015); 181-2142256-57790120-3053decentralizationstatelocal authoritiesintergovernmental dependencefiscal effortSantander Department.descentralizaciónEstadoentes territorialesdependencia intergubernamentalesfuerzo fiscaldepartamento de Santander.Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012Realidad fiscal de los municipios del departamento de Santander, en el marco del proceso de descentralización fiscal en Colombia, 2004-2012info:eu-repo/semantics/articlePeer reviewed Articlehttp://purl.org/coar/resource_type/c_6861http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a445http://purl.org/coar/version/c_970fb48d4fbd8a85Asela Molina, Jorge Enrique001/11932oai:repositorio.uptc.edu.co:001/119322025-07-18 12:13:42.398metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co
dc.title.en-US.fl_str_mv Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012
dc.title.es-ES.fl_str_mv Realidad fiscal de los municipios del departamento de Santander, en el marco del proceso de descentralización fiscal en 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
spellingShingle Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012
decentralization
state
local authorities
intergovernmental dependence
fiscal effort
Santander Department.
descentralización
Estado
entes territoriales
dependencia intergubernamental
esfuerzo fiscal
departamento de Santander.
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_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_sort Fiscal reality of the municipalities of the Santander Department in the framework of the process of the fiscal decentralization in Colombia, 2004-2012
dc.subject.en-US.fl_str_mv decentralization
state
local authorities
intergovernmental dependence
fiscal effort
Santander Department.
topic decentralization
state
local authorities
intergovernmental dependence
fiscal effort
Santander Department.
descentralización
Estado
entes territoriales
dependencia intergubernamental
esfuerzo fiscal
departamento de Santander.
dc.subject.es-ES.fl_str_mv descentralización
Estado
entes territoriales
dependencia intergubernamental
esfuerzo fiscal
departamento de Santander.
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.
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_6861
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_970fb48d4fbd8a445
format http://purl.org/coar/resource_type/c_6861
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.uptc.edu.co/index.php/cenes/article/view/3779
10.19053/22565779.3779
dc.identifier.uri.none.fl_str_mv https://repositorio.uptc.edu.co/handle/001/11932
url https://revistas.uptc.edu.co/index.php/cenes/article/view/3779
https://repositorio.uptc.edu.co/handle/001/11932
identifier_str_mv 10.19053/22565779.3779
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/3779/3319
https://revistas.uptc.edu.co/index.php/cenes/article/view/3779/5152
dc.rights.en-US.fl_str_mv Copyright (c) 2015 Jorge Enrique Asela Molina
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_abf362
rights_invalid_str_mv Copyright (c) 2015 Jorge Enrique Asela Molina
http://creativecommons.org/licenses/by-nc-sa/4.0
http://purl.org/coar/access_right/c_abf362
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); 181-214
dc.source.es-ES.fl_str_mv Apuntes del Cenes; Vol. 34 Núm. 60 (2015); 181-214
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_ 1839633862108381184

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