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Ministerio de Finanzas: funciones, organización y reforma


  • José Gil-Díaz



El Ministerio de Finanzas es una pieza importante del gabinete nacional. Su responsabilidad es la administración de la política fiscal. La efectividad de la política fiscal depende de los objetivos, el apareamiento entre objetivos e instrumentos, la posibilidad que mecanismos automáticos trabajen ante la presencia de choques de origen interno o externo, y la eficiencia de la administración. El Ministerio de Finanzas debe reunir la recaudación de los impuestos y la administración del presupuesto. La asignación de estas funciones a ministerios separados promueve la fragmentación en el proceso de decidir, y debilita la restricción presupuestaria. El tiempo de la reforma ha llegado cuando las autoridades consideran que el actual Ministerio de Finanzas no proporciona un soporte eficiente a la política fiscal. El proceso de reforma es de largo aliento. Algunos de los cambios, como el fortalecimiento de la calidad de análisis, podrán implementarse en un período de gobierno. Otras, como el presupuesto orientado a obtener resultados, requerirían, al menos, dos períodos.

Suggested Citation

  • José Gil-Díaz, 2007. "Ministerio de Finanzas: funciones, organización y reforma," DOCUMENTOS DE TRABAJO UEC 004093, UNIVERSIDAD EXTERNADO DE COLOMBIA.
  • Handle: RePEc:col:000139:004093

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    Ministerio de Finanzas; política fiscal; presupuesto; reforma;

    JEL classification:

    • G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • H68 - Public Economics - - National Budget, Deficit, and Debt - - - Forecasts of Budgets, Deficits, and Debt

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