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Análisis de la Descentralización Fiscal en Colombia

Author

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  • Ana María Iregui
  • Jorge Ramos
  • Luz Amparo Saavedra

Abstract

A principios de la década del noventa Colombia introdujo una serie de reformas fiscales que al parecer estuvieron dirigidas a desconcentrar el gasto nacional y a mejorar la cobertura y eficiencia en la provisión de bienes públicos.1 En esencia, las reformas redefinieron las responsabilidades de gasto en todos los niveles de gobierno y modificaron el sistema de transferencias del nivel central hacia los gobiernos municipales y departamentales. Bajo el nuevo esquema, y especialmente a partir de 1995, se empieza a evidenciar un deterioro en las finanzas del gobierno nacional y de los gobiernos territoriales: mientras el déficit de los gobiernos territoriales pasó del 0.3% del PIB en 1990 al 0.6% del PIB en 1999, el del gobierno central pasó del 1.0% de PIB al 6.8% del PIB en el mismo período (ver Cuadro 1). Uno de los interrogantes que surge de este hecho es si el nuevo esquema institucional genera incentivos perversos que expliquen la situación fiscal del sector público. Diversos analistas han evaluado el deterioro reciente de las finanzas públicas al igual que las limitaciones y alcances del proceso de “descentralización” (Bird y Fiszbein, 1999; Dillinger y Webb, 1999; Fedesarrollo, 1999; Comisión de racionalización del gasto y de las finanzas públicas, 1997; Sánchez et al, 1997; Vargas y Sarmiento, 1997; Correa y Steiner, 1994). Sin embargo, la literatura se ha quedado corta en el análisis sobre los efectos e incentivos que el proceso de desconcentración del gasto y el nuevo sistema de transferencias han podido generar en la gestión fiscal de los diferentes niveles de gobierno. Este trabajo analiza el actual marco institucional y normativo, los incentivos fiscales que este genera, las interrelaciones fiscales que existen entre el gobierno central y los gobiernos territoriales y las consecuencias que éstas tienen sobre el balance fiscal de cada uno de ellos. En particular, se hace énfasis en las limitaciones que el esquema actual impone sobre el manejo presupuestal a
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Ana María Iregui & Jorge Ramos & Luz Amparo Saavedra, 2001. "Análisis de la Descentralización Fiscal en Colombia," Borradores de Economia 175, Banco de la Republica de Colombia.
    • Handle: RePEc:bdr:borrec:175
    DOI: 10.32468/be.175
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    References listed on IDEAS

    as
    1. Alberto Alesina & Alberto Carrasquilla & Juan José Echavarría Soto, 2000. "Decentralization in Colombia," Working Papers Series. Documentos de Trabajo 2254, Fedesarrollo.
    2. Mr. Richard Miller Bird, 1999. "Rethinking Subnational Taxes: A New Look At Tax Assignment," IMF Working Papers 1999/165, International Monetary Fund.
    3. Wallace E. Oates & Wallace E. Oates, 2004. "An Essay on Fiscal Federalism," Chapters, in: Environmental Policy and Fiscal Federalism, chapter 22, pages 384-414, Edward Elgar Publishing.
    4. Dillinger, William & Webb, Steven B., 1999. "Decentralization and fiscal management in Colombia," Policy Research Working Paper Series 2122, The World Bank.
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