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La economía política del proceso presupuestal en Colombia

  • Carolina Mejía Mantilla


  • Mauricio Cárdenas


  • Mauricio Olivera


Los resultados fiscales colombianos en términos de sostenibilidad, adaptabilidad y eficiencia son menos favorables a los que se podrían predecir de acuerdo a las reglas formales del proceso presupuestal, lo que sugiere que existen otros elementos que explican el desempeño fiscal. Entre estos se encuentran las inflexibilidades (p. ej. gasto predeterminado y rentas de destinación específica). Otro factor, y el tema central de esta investigación, se relaciona con la economía política del proceso presupuestal en la práctica. El documento analiza las diferentes etapas del proceso presupuestal, los actores de cada una de ellas y los incentivos bajo los cuales actúan. Los datos para el período 1970-2005 indican que la mayor influencia política se presenta durante la etapa de adiciones y otras modificaciones a lo largo de la ejecución del presupuesto.

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Paper provided by FEDESARROLLO in its series WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO with number 002988.

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Length: 69
Date of creation: 01 Sep 2006
Date of revision:
Handle: RePEc:col:000123:002988
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