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¿Hay pereza fiscal territorial en Colombia?

Author

Listed:
  • Jaime Bonet-Morón

    ()

  • Gerson Javier Pérez-Valbuena

    ()

  • Diana Ricciulli-Marin

    ()

Abstract

La descentralización colombiana fue profundizada por la Constitución Política de 1991, donde se establecieron las transferencias a los municipios y departamentos para financiar los gastos que debían asumir. Desde entonces los esquemas de transferencias han sido reformados y se argumenta que han generado pereza fiscal en los entes territoriales. A través de un modelo de dobles diferencias y un panel con efectos fijos, este documento evalúa la hipótesis de pereza fiscal en los municipios colombianos. La investigación discrimina por tipo de municipios y por los dos fondos de transferencias vigentes (SGP y SGR). Adicionalmente, cubre un periodo de tiempo más amplio que estudios previos, permitiendo observar los efectos de los cambios en los sistemas de transferencias. Los resultados muestran que, en el agregado, no hay evidencia de que el SGP y el SGR hayan afectado negativamente el recaudo municipal. Sin embargo, este comportamiento es diferencial por tipo y tamaño de la entidad territorial. Adicionalmente, el efecto positivo resulta ser menor con las regalías que con las transferencias del Situado Fiscal, participaciones municipales y SGP. *****ABSTRACT: Colombia's decentralization was extended by the Political Constitution of 1991, which established the formula to transfer funds for municipalities and departments to finance their own expenses. Since then, the transfer's systems have been reformed and it is argued that they have become a source of fiscal laziness in subnational governments. Through a model of double differences and fixed effects panel data, this document revises the hypothesis of fiscal laziness in Colombian municipalities. The analysis distinguishes between types of territorial entities and between the two current schemes of funds transferring (SGP and SGR). Further, this document covers a broader period of time than previous studies, hence, it illustrates the effects of changes in the systems through time. All in all, the results show that there is no evidence that the increasing intergovernmental transfers have affected municipal tax collections negatively. However, this pattern varies between types and sizes of territories. Additionally, the positive effect is lower in terms of royalties than for transfers from the Situado Fiscal, municipal shares, and the SGP.

Suggested Citation

  • Jaime Bonet-Morón & Gerson Javier Pérez-Valbuena & Diana Ricciulli-Marin, 2017. "¿Hay pereza fiscal territorial en Colombia?," Documentos de Trabajo Sobre Economía Regional y Urbana 015910, Banco de la República - Economía Regional.
  • Handle: RePEc:col:000102:015910
    DOI: 10.32468/dtseru.261
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    File URL: https://doi.org/10.32468/dtseru.261
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    References listed on IDEAS

    as
    1. Bonet-Morón, Jaime Alfredo & Pérez-Valbuena, Gerson Javier & Ayala-García, Jhorland, 2016. "Contexto histórico y evolución del SGP en Colombia," Chapters, in: Bonet-Morón, Jaime Alfredo & Galvis-Aponte, Luis Armando (ed.),Sistemas de transferencias subnacionales : lecciones para una reforma en Colombia, chapter 5, pages 83-128, Banco de la Republica de Colombia.
    2. Cadena Ximena, 2002. "¿La descentralización empereza? Efecto de las transferencias sobre los ingresos tributarios municipales en Colombia," Revista Desarrollo y Sociedad, Universidad de los Andes - CEDE, September.
    3. Roberto Junguito & Ligia Melo & Martha Misas, 1995. "La Descentralización Fiscal y la Política Macroeconómica," Borradores de Economia 031, Banco de la Republica de Colombia.
    4. Melo, Ligia, 2002. "The Flypaper Effect under Different Institutional Contexts: The Colombian Case," Public Choice, Springer, vol. 111(3-4), pages 317-345, June.
    5. Juan Gonzalo ZAPATA & Olga Lucía ACOSTA & Adriana GONZÁLEZ, 2001. "Evaluación de la descentralización municipal en Colombia. ¿Se consolidó la sostenibilidad fiscal de los municipios colombianos durante los a," Archivos de Economía 002631, Departamento Nacional de Planeación.
    6. Israel Fainboim & Mauricio Olivera & Julio César Alonso, 1997. "La sostenibilidad de la política fiscal colombiana," Coyuntura Económica, Fedesarrollo, September.
    7. Perry, Guillermo & Olivera, Mauricio, 2009. "El impacto del petróleo y la minería en el desarrollo regional y local en Colombia," Research Department working papers 199, CAF Development Bank Of Latinamerica.
    8. Carola Pessino & Ricardo Fenochietto, 2010. "Determining countries’ tax effort," Hacienda Pública Española / Review of Public Economics, IEF, vol. 195(4), pages 65-87, december.
    9. Juan Mauricio Ramírez & Juan Guillermo Bedoya, 2014. "Regalías directas por hidrocarburos y esfuerzo fiscal municipal en Colombia," Coyuntura Económica, Fedesarrollo, December.
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    Cited by:

    1. Richard Jaimes, 2020. "Fiscal adjustments at the local level: evidence from Colombia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1148-1173, October.
    2. Jaime Bonet-Morón & Yuri Reina-Aranza & Lucas Wilfried Hahn-De-Castro, 2019. "Las finanzas públicas de Cartagena, 2001 – 2018," Documentos de trabajo sobre Economía Regional y Urbana 282, Banco de la Republica de Colombia.
    3. Jaime Bonet-Morón & Yuri Reina-Aranza & Lucas Wilfried Hahn-De-Castro, 2019. "Las finanzas públicas de Cartagena, 2001 – 2018," Cuadernos de Historia Económica 017625, Banco de la República - Economía Regional.
    4. Gerson Javier Pérez-Valbuena & Jaime Bonet-Morón, 2018. "Municipal Fiscal Health in Colombian Main Cities," Documentos de Trabajo Sobre Economía Regional y Urbana 017016, Banco de la República - Economía Regional.

    More about this item

    Keywords

    Pereza fiscal; sistemas de transferencias; política fiscal; Colombia;

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models

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