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Rigideces Institucionales Y Flexibilidad Presupuestaria: Los Casos De Argentina, Colombia, Mã‰Xico Y Perãš

Author

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  • Juan Carlos Echeverry
  • Jorge Alexander Bonilla
  • Andrés Moya

Abstract

En los últimos años se ha hecho evidente que los gobiernos cuentan con un margen de maniobra reducido en la elaboración del presupuesto, pues una proporción importante de los gastos se encuentra predeterminada por normas legales, mandatos constitucionales, compromisos previamente adquiridos por el gobierno, y requerimientos del actual ejercicio presupuestario. Este estudio analiza el fenómeno de las inflexibilidades presupuestales partiendo de una discusión teórica sobre las razones que dan origen a la presencia de este fenómeno, y examina en particular el caso de cuatro países latinoamericanos: Argentina, Colombia, México y Perú, usando el presupuesto de 2003. En cada uno de estos países se estudia el origen y magnitud de las inflexibilidades presupuestales, así como las posibles soluciones o tratamientos que se han implementado para superarlas. La metodología adoptada sigue la taxonomía de inflexibilidades sugerida por Echeverry et al. (2004) y proporciona un esquema de clasificación de los rubros por nivel de inflexibilidad: alta, media y baja. Los resultados señalan que de los cuatro países Argentina es tal vez el más crítico en materia de rigidez, cuenta con una alta inflexibilidad en el gasto y el ingreso, sus recursos son apenas cerca de la mitad de los gastos y posee una porción apreciable de rentas parafiscales. Generalmente, la inflexibilidad en el gasto de estos países es explicada por las partidas asociadas a servicios personales y pensiones. En cuanto a los ingresos, México es un caso excepcional, sus recursos son 100% flexibles y tienden a equiparar las erogaciones. No obstante, en materia de exenciones tributarias, sus tratamientos fiscales preferenciales alcanzan un cuarto de sus ingresos. Finalmente el documento expone algunas recomendaciones extractadas de los modelos usados por cada país que podrían ser aplicables a otras naciones del mismo grupo de estudio.

Suggested Citation

  • Juan Carlos Echeverry & Jorge Alexander Bonilla & Andrés Moya, 2006. "Rigideces Institucionales Y Flexibilidad Presupuestaria: Los Casos De Argentina, Colombia, Mã‰Xico Y Perãš," Documentos CEDE 003475, Universidad de los Andes - CEDE.
  • Handle: RePEc:col:000089:003475
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    Cited by:

    1. Ignacio Lozano & Hernán Rincón & Miguel Sarmiento & Jorge Ramos, 2008. "Regla fiscal cuantitativa para consolidar y blindar las finanzas públicas de Colombia," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 10(19), pages 311-352, July-Dece.
    2. Luis Ignacio Lozano, 2011. "Caracterización macro de la política fiscal en Colombia y postura frente a la crisis global (2008-2009)," Revista Cuadernos de Economía, Universidad Nacional de Colombia -FCE - CID, June.

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    More about this item

    Keywords

    Presupuesto; inflexibilidad; política fiscal;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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