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Rigideces Institucionales Y Flexibilidad Presupuestaria: Los Casos De Argentina, Colombia, México Y Perú

  • Juan Carlos Echeverry

    ()

  • Jorge Alexander Bonilla

    ()

  • Andrés Moya

    ()

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.

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Paper provided by UNIVERSIDAD DE LOS ANDES-CEDE in its series DOCUMENTOS CEDE with number 003475.

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Length: 193
Date of creation: 10 Sep 2006
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Handle: RePEc:col:000089:003475
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  1. repec:idb:wpaper:317 is not listed on IDEAS
  2. Rudolf Hommes, 1998. "Evolución y racionalidad de las instituciones presupuestales en Colombia," COYUNTURA ECONÓMICA, FEDESARROLLO, March.
  3. Mariano Tommasi & Pablo T. Spiller, 2000. "The Institutional Foundations of Public Policy: A Transactions Approach with Application to Argentina," Working Papers 29, Universidad de San Andres, Departamento de Economia, revised May 2000.
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  9. Ulpiano Ayala Oramas & Roberto Perotti, 2000. "The colombian budget process," WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO 003574, FEDESARROLLO.
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  12. Weingast, Barry R & Shepsle, Kenneth A & Johnsen, Christopher, 1981. "The Political Economy of Benefits and Costs: A Neoclassical Approach to Distributive Politics," Journal of Political Economy, University of Chicago Press, vol. 89(4), pages 642-64, August.
  13. Charles Wyplosz, 2002. "Fiscal Policy: Institutions vs. Rules," IHEID Working Papers 03-2002, Economics Section, The Graduate Institute of International Studies.
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  18. Hernandez, Gustavo Adolfo & Soto, Carolina & Prada, Sergio & Ramirez, Juan Mauricio, 2000. "Exenciones tributarias: Costo fiscal y análisis de incidencia
    [Tax exemptions: fiscal cost and incidence analysis]
    ," MPRA Paper 14546, University Library of Munich, Germany.
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