Caracterización del nuevo sistema general de regalías y su efecto fiscal en los municipios de sexta categoría del departamento de Boyacá, Colombia
Royalties are one of the most important resources Colombian government has to propel territorial development and competitiveness. They were being paid inequitably, inefficiently and in a corrupt manner. That was why the National Government filed a constitutional amendment before the Congress, known...
- Autores:
-
Benítez-Ibagué, Nury Yesenia
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2013
- Institución:
- Universidad Católica de Colombia
- Repositorio:
- RIUCaC - Repositorio U. Católica
- Idioma:
- spa
- OAI Identifier:
- oai:repository.ucatolica.edu.co:10983/18382
- Acceso en línea:
- https://hdl.handle.net/10983/18382
- Palabra clave:
- POLÍTICA FISCAL
ADMINISTRACIÓN PÚBLICA
REGALÍAS
ESTABILIZACIÓN
EFECTO FISCAL
- Rights
- openAccess
- License
- Derechos Reservados - Universidad Católica de Colombia, 2013
| Summary: | Royalties are one of the most important resources Colombian government has to propel territorial development and competitiveness. They were being paid inequitably, inefficiently and in a corrupt manner. That was why the National Government filed a constitutional amendment before the Congress, known as Legislative Act 005 of 2011. From then on, regulations that radically change royalties' distribution, the way to access them and their payment, have been issued. Due to those important changes, this paper undertakes a historical exploration of the previous regime and the new system in order to typify the Royalties General System and to analyze its fiscal effect on the six-class municipalities in the department of Boyacá. |
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