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Finanzas y gestión pública local en Colombia: el caso de la Hacienda en el municipio de Medellín

Author

Listed:
  • Alexánder Tobón
  • Mauricio López
  • Jennifer González

Abstract

La consolidación de la descentralización fiscal en Colombia ha permitido avances significativos en la gestión financiera de los municipios, evidentes en indicadores que permiten hacer seguimiento y evaluación permanente de la administración. Este artículo presenta un análisis de las finanzas públicas de Medellín realizado a través de algunos indicadores fiscales agregados y de la estimación de dos modelos econométricos de sensibilidad para los gastos de inversión y los ingresos tributarios. Se concluye que pese a que el municipio presenta un estado fiscal saludable, con un gasto de inversión creciente, hay evidencia de la presencia de los fenómenos de pereza fiscal y de relajación en el período 1998-2009, justificados por la dependencia cada vez mayor en los ingresos no tributarios.

Suggested Citation

  • Alexánder Tobón & Mauricio López & Jennifer González, 2012. "Finanzas y gestión pública local en Colombia: el caso de la Hacienda en el municipio de Medellín," Estudios Gerenciales, Universidad Icesi, December.
    • Handle: RePEc:col:000129:011349
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    File URL: http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1526
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    Keywords

    Hacienda públicaGestión públicaMedellínIndicadores fiscales en Colombia;

    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy

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