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Algunas causas y remedios del déficit presupuestal

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  • Daniel Castellanos

Abstract

En este trabajo se toma como punto de partida el estado del arte sobre las causas de un déficit fiscal persistente, la relación entre diseño institucional y desempeño presupuestal, y la evidencia empírica sobre esas materias para hacer recomendaciones de reforma al proceso presupuestal colombiano. Dentro de las causas del déficit revisadas, se hace especial énfasis en el problema del fondo común de recursos. Una contribución de este trabajo es una reinterpretación teórica de este problema en términos de la noción de “precios tributarios”. De otra parte, el espíritu general de las recomendaciones es garantizar un ministro de Hacienda independiente y un proceso presupuestal “de arriba hacia abajo”, que sea capaz de centralizar todaslas decisiones presupuestales.

Suggested Citation

  • Daniel Castellanos, 2004. "Algunas causas y remedios del déficit presupuestal," Revista ESPE - Ensayos sobre Política Económica, Banco de la Republica de Colombia, vol. 22(46-2), pages 358-448, December.
  • Handle: RePEc:bdr:ensayo:v:22:y:2004:i:46-2:p:358-448
    DOI: 10.32468/Espe.4603
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    References listed on IDEAS

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    More about this item

    Keywords

    déficit; presupuesto; fondo común de recursos; Colombia.;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H62 - Public Economics - - National Budget, Deficit, and Debt - - - Deficit; Surplus

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