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Los programas de saneamiento fiscal y financiero en las entidades territoriales colombianas

Author

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  • Víctor Alfonso Álvarez Vergara

Abstract

Este trabajo aporta evidencia empírica acerca de la incidencia de los Acuerdos de Reestructuración de Pasivos en el desempeno fiscal de los gobiernos subnacionales de Colombia, implementados por estos ante la crisis en sus finanzas de la década de los noventas. Mediante la metodología de datos de panel, se encontró que el cumplimiento de las normas de racionalización de gasto y de disciplina fiscal influyen en mejores resultados fiscales. De otro lado, los pasivos contingentes y la dependencia fiscal impactan de manera negativa. Finalmente, políticas como el fortalecimiento de los ingresos de recaudo propio y la rendición de cuentas demuestran un impacto positivo en el desempeno fiscal de las entidades territoriales.

Suggested Citation

  • Víctor Alfonso Álvarez Vergara, 2016. "Los programas de saneamiento fiscal y financiero en las entidades territoriales colombianas," Ensayos de Economía 15524, Universidad Nacional de Colombia Sede Medellín.
    • Handle: RePEc:col:000418:015524
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    File URL: http://www.revistas.unal.edu.co/index.php/ede/article/view/59862
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    More about this item

    Keywords

    Entidades territoriales; desempeño fiscal; saneamiento fiscal; deuda pública.;
    All these keywords.

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • H74 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Borrowing
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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