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Analysis of financial disparities in municipalities of the department of Cesar, Colombia: a longitudinal study (2019–2023)

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  • Genjis Alberto Ossa González

    (Universidad Popular del Cesar)

Abstract

Introduction: This study analyzes the evolution of public revenues and expenditures in eight municipalities of the department of Cesar, Colombia, between 2019 and 2023, paying special attention to local fiscal dynamics and their relationship with social indicators such as Unsatisfied Basic Needs (UBN). Objective: To analyze financial disparities in municipalities in the department of Cesar. Methodology: A descriptive-comparative approach was applied based on the analysis of budget and population data. The sources of income and the destinations of expenditure in each municipality were observed and contrasted throughout the study period. Results: Municipalities with larger populations do not always generate more of their own income. Becerril and La Jagua de Ibirico stand out for their income from the exploitation of natural resources, while Agustín Codazzi shows a high dependence on royalties. A positive correlation was found between public social expenditure per capita and tax revenues, and based on the descriptive statistical analysis, it is observed that higher expenditure does not guarantee improvements in the UBN. Conclusions: The efficiency and quality of social spending are fundamental, since some municipalities, such as Aguachica and San Alberto, show stability in their financing, while others such as Becerril and Agustín Codazzi present significant variability, which reflects differences in their capacity for self-financing. Introducción: Este estudio analiza la evolución de los ingresos y gastos públicos en ocho municipios del departamento del Cesar, en Colombia, entre 2019 y 2023, prestando especial atención a la dinámica fiscal local y su relación con indicadores sociales como las Necesidades Básicas Insatisfechas (NBI). Objetivo: Analizar las disparidades financieras en municipios del departamento del Cesar. Metodología: Se aplicó un enfoque descriptivo-comparativo basado en el análisis de datos presupuestales y poblacionales. Se observaron y contrastaron las fuentes de ingreso y los destinos del gasto en cada municipio a lo largo del período de estudio. Resultados: Los municipios con mayor población no siempre generan más ingresos propios. Becerril y La Jagua de Ibirico sobresalen por sus ingresos provenientes de la explotación de recursos naturales, mientras que Agustín Codazzi evidencia una alta dependencia de las regalías. Se encontró una correlación positiva entre el gasto público social per cápita y los ingresos fiscales, así mismoy con fundamento en el análisis estadístico descriptivo, se observa que un mayor gasto no garantiza mejoras en el NBI. Conclusiones: La eficiencia y calidad del gasto social resultan fundamentales, ya que algunos municipios, como Aguachica y San Alberto, muestran estabilidad en su financiación, mientras que otros como Becerril y Agustín Codazzi presentan variabilidad significativa, lo que refleja diferencias en su capacidad de autofinanciamiento. Introdução: Este estudo analisa a evolução das receitas e despesas públicas em oito municípios do departamento de Cesar, na Colômbia, entre 2019 e 2023, prestando especial atenção à dinâmica fiscal local e sua relação com indicadores sociais como as Necessidades Básicas Insatisfeitas (NBI). Objetivo: Analisar as disparidades financeiras nos municípios do departamento de Cesar. Metodologia: Foi aplicado um enfoque descritivo-comparativo baseado na análise de dados orçamentários e populacionais. Foram observadas e contrastadas as fontes de receita e os destinos da despesa em cada município ao longo do período de estudo. Resultados: Os municípios com maior população nem sempre geram mais receitas próprias. Becerril

Suggested Citation

  • Genjis Alberto Ossa González, 2025. "Analysis of financial disparities in municipalities of the department of Cesar, Colombia: a longitudinal study (2019–2023)," Revista Tendencias, Universidad de Narino, vol. 26(02), pages 241-271, July.
    • Handle: RePEc:col:000520:021484
    DOI: 10.22267/rtend.2526
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    References listed on IDEAS

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    1. Gerson Javier Pérez-Valbuena & Jaime Bonet-Morón & Diana Ricciulli-Marín & Paula Barrios, 2024. "Reglas fiscales subnacionales en Colombia: desde su concepción hasta los resultados frente al COVID-19," Coyuntura Económica, Fedesarrollo, vol. 54, pages 83-142.
    2. B. Dahlby & L. S. Wilson, 1994. "Fiscal Capacity, Tax Effort, and Optimal Equalization Grants," Canadian Journal of Economics, Canadian Economics Association, vol. 27(3), pages 657-672, August.
    3. Jorge Martinez-Vazquez & Bob Searle, 2007. "Challenges in the Design of Fiscal Equalization and Intergovernmental Transfers," Springer Books, in: Jorge Martinez-Vazquez & Bob Searle (ed.), Fiscal Equalization, chapter 0, pages 3-10, Springer.
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    Keywords

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    JEL classification:

    • E64 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Incomes Policy; Price Policy
    • G00 - Financial Economics - - General - - - General
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics

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