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Cómo se forma el presupuesto

In: Elementos de Hacienda Pública

Author

Listed:
  • Clímaco Calderón
  • Juan Camilo Restrepo

Abstract

En este capítulo se explica de qué manera se forma el presupuesto, a lo cual puede decirse que el Presupuesto es la ley que aprueba previamente las rentas y gastos de la Nación en un período económico. El Presupuesto se divide en dos partes: Presupuesto de Rentas y Presupuesto de Gastos. El primero es un cuadro del producto probable, en un año económico, de los ingresos autorizados por las leyes. El Segundo es la clasificación metódica, por departamentos, capítulos, artículos y parágrafos, de los gastos que, por disposición legal, se hacen de los fondos públicos en una vigencia económica.

Suggested Citation

  • Clímaco Calderón & Juan Camilo Restrepo, 2018. "Cómo se forma el presupuesto," Chapters, in: Clímaco Calderón (ed.), Elementos de Hacienda Pública, chapter 5, pages 211-220, Banco de la Republica de Colombia.
    • Handle: RePEc:bdr:bdrcap:2018-isbn:9789586643818-cap5_segunda_parte
    DOI: 10.32468/Ebook.664-381-8
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