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Análisis de las desviaciones presupuestarias aplicado al caso del presupuesto del Estado

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Author Info

  • Teresa Leal

    ()
    (Universidad de Huelva)

  • Javier J. Pérez

    ()
    (Banco de España)

Abstract

En este trabajo estudiamos las características y los determinantes de las desviaciones entre las cifras iniciales y finales de los ingresos y gastos públicos incluidos en los presupuestos generales del Estado en el período 1985-2006. Nuestro objetivo es evaluar el grado de cumplimiento del presupuesto a través de la localización de desviaciones sistemáticas, identificando en el caso que sea posible la naturaleza económica, política o institucional de estas desviaciones. En línea con los trabajos existentes para otros países, y también para España, detectamos la presencia de sesgos sistemáticos en las previsiones presupuestarias, que podrían indicar la existencia de un cierto margen de mejora en la planificación presupuestaria.

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File URL: http://www.bde.es/f/webbde/SES/Secciones/Publicaciones/PublicacionesSeriadas/DocumentosTrabajo/09/Fic/dt0933.pdf
File Function: First Spanish version, December 2009
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Bibliographic Info

Paper provided by Banco de Espa�a in its series Banco de Espa�a Working Papers with number 0933.

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Length: 51 pages
Date of creation: Dec 2009
Date of revision:
Handle: RePEc:bde:wpaper:0933

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Keywords: errores de predicción; sesgo; eficiencia.;

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