Descentralización fiscal y brechas territoriales: ¿cómo la estructura de transferencias del SGP, la autonomía tributaria y la capacidad institucional subnacional pueden promover o limitar la convergencia territorial? Un análisis del periodo 2020-2023

This research analyzes the relationship between territorial convergence and the structure of the General System of Participations (SGP), tax autonomy, and departmental institutional capacity. It employs a descriptivequantitative approach with sigma and beta convergence tests, using the Multidimensional Poverty Index as an indicator of social gaps. The results obtained show the existence of conditional convergence when including variables that capture territorial heterogeneity, but they also evidence the persistence of weak global divergence, indicating that, even though departments with a higher incidence of multidimensional poverty improve more rapidly, structural gaps continue to deepen. Finally, the study reinforces the need for a reform to the SGP, proposing to address fiscal decentralization through a differential approach for the strengthening of territorial institutions