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Ministerio de Finanzas: funciones, organización y reforma

  • José Gil-Díaz


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    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.

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    Paper provided by UNIVERSIDAD EXTERNADO DE COLOMBIA in its series DOCUMENTOS DE TRABAJO UEC with number 004093.

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    Length: 37
    Date of creation: 23 Sep 2007
    Handle: RePEc:col:000139:004093
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