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An�Lisis De La Descentralizaci�N Fiscal En Colombia

Author

Listed:
  • Ana Mar�a Iregui
  • Jorge Ramos
  • Luz Amparo Saavedra

Abstract

A principios de la d�cada 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 provisi�n de bienes p�blicos.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 d�ficit de los gobiernos territoriales pas� del 0.3% del PIB en 1990 al 0.6% del PIB en 1999, el del gobierno central pas� del 1.0% de PIB al 6.8% del PIB en el mismo per�odo (ver Cuadro 1). Uno de los interrogantes que surge de este hecho es si el nuevo esquema institucional genera incentivos perversos que expliquen la situaci�n fiscal del sector p�blico. Diversos analistas han evaluado el deterioro reciente de las finanzas p�blicas al igual que las limitaciones y alcances del proceso de “descentralizaci�n” (Bird y Fiszbein, 1999; Dillinger y Webb, 1999; Fedesarrollo, 1999; Comisi�n de racionalizaci�n del gasto y de las finanzas p�blicas, 1997; S�nchez et al, 1997; Vargas y Sarmiento, 1997; Correa y Steiner, 1994). Sin embargo, la literatura se ha quedado corta en el an�lisis sobre los efectos e incentivos que el proceso de desconcentraci�n del gasto y el nuevo sistema de transferencias han podido generar en la gesti�n 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 �stas tienen sobre el balance fiscal de cada uno de ellos. En particular, se hace �nfasis en las limitaciones que el esquema actual impone sobre el manejo presupuestal a nivel nacional y territorial. Es importante anotar que este trabajo no pretende defender un sistema en particular, sino caracterizar el esquema fiscal vigente.

Suggested Citation

  • Ana Mar�a Iregui & Jorge Ramos & Luz Amparo Saavedra, 2001. "An�Lisis De La Descentralizaci�N Fiscal En Colombia," Borradores de Economia 1984, Banco de la Republica.
    • Handle: RePEc:col:000094:001984
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    References listed on IDEAS

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    1. 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.
    2. Alberto Alesina & Alberto Carrasquilla & Juan Jos� Echavarr�a Soto, 2000. "Decentralization in Colombia," Working Papers Series. Documentos de Trabajo 2254, Fedesarrollo.
    3. Mr. Richard Miller Bird, 1999. "Rethinking Subnational Taxes: A New Look At Tax Assignment," IMF Working Papers 1999/165, International Monetary Fund.
    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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