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Situación fiscal del departamento de Santander en el marco del proceso de descentralización fiscal en Colombia, 2000-2013

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  • Jorge Enrique Asela-Molina

Abstract

Este documento presenta el proceso de descentralización en Colombia desde su plano fiscal, a través del marco normativo que lo comprende y cómo es su relación con las finanzas públicas del departamento de Santander, esto mediante la identificación de la situación fiscal del departamento en el periodo 2000-2013. La reflexión se genera tomando como base los ingresos y gastos presupuestales del departamento y los indicadores de esfuerzo fiscal, dependencia intergubernamental y autonomía fiscal departamental, indicadores planteados por el Departamento Nacional de Planeación (DNP), que dejan ver la falta de autonomía financiera y el grado de dependencia de los recursos provenientes del Sistema General de Participación (SGP) y de regalías. ****** This document presents the decentralization process in Colombia from the fiscal perspective and by means of its regulatory framework as well as the relationship it has with the public finances of the department of Santander. All of this is done by describing the taxes situation of the department in the term 2000- 2013. The reflection is created based on the revenues and planed expenses of the department and the indicators of fiscal effort, the intergovernmental office and the department fiscal autonomy, criteria set by the National Planning Department (DNP), which reveal the lack of financial autonomy and the extent of the dependency of the resources coming from the General System of Participation (SGP) and the royalties

Suggested Citation

  • Jorge Enrique Asela-Molina, 2016. "Situación fiscal del departamento de Santander en el marco del proceso de descentralización fiscal en Colombia, 2000-2013," Revista CEA, Instituto Tecnológico Metropolitano, vol. 2(3), pages 73-86, January.
    • Handle: RePEc:col:000549:017881
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