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Transferencias intergubernamentales y finanzas municipales en Colombia

Author

Listed:
  • Michael Smart
  • Juan Gonzalo Zapata
  • Juan Camilo Chaparro

Abstract

El sistema de transferencias colombiano ha sufrido grandes cambios durante los últimos 20 anos. Este artículo busca estudiar los efectos del sistema vigente entre 1994 y 2001 en materia de equidad horizontal, esfuerzo tributario local y asignación del gasto. Se encuentran grandes diferencias en la capacidad fiscal propia municipal. Las transferencias han compensado parte de estas diferencias sin lograr una plena equidad horizontal. Se encuentra que el crecimiento de las transferencias desde mediados de la década de los ochenta generó un menor esfuerzo tributario y un mayor flujo de inversión. Adicionalmente, la condicionalidad en su uso produjo una mayor restricción en la asignación del gasto en municipios con una menor capacidad fiscal. Estas conclusiones deben ser tenidas en cuenta al momento de reformar nuevamente el sistema de transferencias Colombiano.

Suggested Citation

  • Michael Smart & Juan Gonzalo Zapata & Juan Camilo Chaparro, 2004. "Transferencias intergubernamentales y finanzas municipales en Colombia," Coyuntura Económica, Fedesarrollo, March.
    • Handle: RePEc:col:000438:013421
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    File URL: http://hdl.handle.net/11445/937
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    References listed on IDEAS

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    More about this item

    Keywords

    Relaciones Intergubernamentales; Transferencias Intergubernamentales; Tributación; Gasto Local; Informes de Investigación; Ingresos Municipales; Estructura Fiscal; Finanzas Locales; Finanzas Municipales; Regalías; Colombia;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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