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Cien anos de finanzas públicas territoriales en Colombia

Author

Listed:
  • Diana Ricciulli-Marín
  • Jaime Bonet-Morón
  • Gerson Javier Pérez-Valbuena

Abstract

Usando series históricas de ingresos y gastos ejecutados por los distintos niveles de gobierno para el periodo 1923-2020, este documento describe la evolución de los desequilibrios fiscales verticales y horizontales entre el gobierno nacional, los departamentos y los municipios en Colombia. El análisis permite identificar cuatro grandes momentos de las finanzas públicas territoriales en Colombia. Las décadas de 1910 y 1920 constituyen un primer momento marcado por el fortalecimiento de la autonomía fiscal de los gobiernos subnacionales. Posteriormente, con la República Liberal en los treinta, inició un segundo periodo caracterizado por reformas centralizadoras que buscaron robustecer los ingresos del gobierno nacional central, y en menor medida los de municipios y departamentos. En el lapso de 1960-1990, los cambios se enfocaron en corregir los desbalances fiscales existentes a través del aumento de las transferencias a las regiones, la creación de institutos descentralizados y fondos territoriales, y la introducción de un nuevo estatuto tributario territorial en 1983. Finalmente, un último momento inicia con la Constitución Política de 1991, la cual dio un impulso final a la descentralización y abrió el camino hacia las reformas que construyeron el actual marco normativo de las finanzas públicas territoriales en Colombia. **** ABSTRACT: Using a novel database of historical series of revenues and expenses of different levels of government between 1923 and 2020, in this paper we describe the evolution of the vertical and horizontal imbalances between central government, states, and municipalities in Colombia. The analysis highlights four big moments of subnational public finances in Colombia. The decades of 1910 and 1920 represent an initial moment that was characterized by the strengthening of local fiscal autonomy. Subsequently, a second period started with the Liberal Republic in 1930 and was driven by centralized reforms that aimed at increasing the revenues of the central government, and to a lower extent of subnational governments. In the lapse 1960-1990, changes focused on correcting the existing fiscal imbalances through the increase in transfers, the creation of decentralized institutes and territorial funds, and the introduction of changes to the territorial tax system. Finally, the last period began with the Political Constitution of 1991, which gave a final boost to decentralization and opened the way to the reforms that built the actual regulatory framework of territorial public finances in Colombia.

Suggested Citation

  • Diana Ricciulli-Marín & Jaime Bonet-Morón & Gerson Javier Pérez-Valbuena, 2022. "Cien anos de finanzas públicas territoriales en Colombia," Cuadernos de Historia Económica 20602, Banco de la República, Economía Regional.
  • Handle: RePEc:col:000101:020602
    DOI: 10.32468/chee.56
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    References listed on IDEAS

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    1. George J. Borjas & Olga Lucía Acosta Navarro, 2000. "Education reform in Colombia," Working Papers Series. Documentos de Trabajo 2410, Fedesarrollo.
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    More about this item

    Keywords

    Colombia; decentralization; centralization; public finance; Colombia; descentralización; centralización; finanzas públicas;
    All these keywords.

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • N96 - Economic History - - Regional and Urban History - - - Latin America; Caribbean
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

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