Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010

Inequality in tax revenue per capita for municipalities and provinces of the department of Boyacá and its evolution, is analyzed using three indicators (Gini, Theil and sigma factor), for approaching to the explanation of the contribution of taxation decentralization process in the reduction of inte...

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Tipo de recurso:
http://purl.org/coar/resource_type/c_7049
Fecha de publicación:
2014
Institución:
Universidad Pedagógica y Tecnológica de Colombia
Repositorio:
RiUPTC: Repositorio Institucional UPTC
Idioma:
spa
OAI Identifier:
oai:repositorio.uptc.edu.co:001/11889
Acceso en línea:
https://revistas.uptc.edu.co/index.php/cenes/article/view/2908
https://repositorio.uptc.edu.co/handle/001/11889
Palabra clave:
taxation decentralization
public finance
tax revenue
convergence
inequality indicators
Gini
Theil and sigma factor.
Descentralización fiscal
finanzas públicas
ingresos fiscales. (Taxation decentralization
public finance
tax revenue)
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Copyright (c) 2014 Plinio Atanael Guerrero Guerrero
id REPOUPTC2_5ef96320fe698fd655d83253123c9b4b
oai_identifier_str oai:repositorio.uptc.edu.co:001/11889
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network_name_str RiUPTC: Repositorio Institucional UPTC
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spelling 2014-09-222024-07-05T18:44:24Z2024-07-05T18:44:24Zhttps://revistas.uptc.edu.co/index.php/cenes/article/view/290810.19053/22565779.2908https://repositorio.uptc.edu.co/handle/001/11889Inequality in tax revenue per capita for municipalities and provinces of the department of Boyacá and its evolution, is analyzed using three indicators (Gini, Theil and sigma factor), for approaching to the explanation of the contribution of taxation decentralization process in the reduction of inter municipal and provincial disparities. The results suggest that in tax matters there is a process of convergence, moreover, to contrast them with indicators such as the NBI, the percentage of population in poverty and the Gini expenditure by municipality, in 1993 and 2005, the latter presented important decreases that somehow confirm the improvement in the taxation equity indicators.La desigualdad de los ingresos fiscales per cápita de los municipios y provincias del departamento de Boyacá y su evolución, es analizada utilizando tres indicadores (Gini, Theil y coeficiente sigma), para acercarse a la explicación de la contribución del proceso de descentralización fiscal en la reducción de las disparidades intermunicipales y provinciales. De los resultados obtenidos, se deduce que en materia fiscal hay un proceso de convergencia, además, al contrastarlos con indicadores como el NBI, el porcentaje de población en situación de pobreza y el Gini de gastos por municipio, en 1993 y 2005, estos últimos presentan disminuciones importantes que en cierta forma corroboran la mejora en los indicadores de equidad.application/pdfspaspaUniversidad Pedagógica y Tecnológica de Colombiahttps://revistas.uptc.edu.co/index.php/cenes/article/view/2908/2645Copyright (c) 2014 Plinio Atanael Guerrero Guerrerohttp://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf550http://purl.org/coar/access_right/c_abf2Apuntes del Cenes; Volumen 33 N°57: enero - junio de 2014; 177-222Apuntes del Cenes; Volumen 33 N°57: enero - junio de 2014; 177-2222256-57790120-3053taxation decentralizationpublic financetax revenueconvergenceinequality indicatorsGiniTheil and sigma factor.Descentralización fiscalfinanzas públicasingresos fiscales. (Taxation decentralizationpublic financetax revenue)Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010Finanzas públicas y desigualdad fiscal en los municipios de Boyacá, 1985-2010info:eu-repo/semantics/articlePeer reviewed Articlehttp://purl.org/coar/resource_type/c_7049http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a633http://purl.org/coar/version/c_970fb48d4fbd8a85Guerrero, Plinio Atanael Guerrero001/11889oai:repositorio.uptc.edu.co:001/118892025-07-18 12:13:57.915metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co
dc.title.en-US.fl_str_mv Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010
dc.title.es-ES.fl_str_mv Finanzas públicas y desigualdad fiscal en los municipios de Boyacá, 1985-2010
title Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010
spellingShingle Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010
taxation decentralization
public finance
tax revenue
convergence
inequality indicators
Gini
Theil and sigma factor.
Descentralización fiscal
finanzas públicas
ingresos fiscales. (Taxation decentralization
public finance
tax revenue)
title_short Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010
title_full Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010
title_fullStr Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010
title_full_unstemmed Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010
title_sort Public finance and taxation inequality in the municipalities of Boyacá, 1985-2010
dc.subject.en-US.fl_str_mv taxation decentralization
public finance
tax revenue
convergence
inequality indicators
Gini
Theil and sigma factor.
topic taxation decentralization
public finance
tax revenue
convergence
inequality indicators
Gini
Theil and sigma factor.
Descentralización fiscal
finanzas públicas
ingresos fiscales. (Taxation decentralization
public finance
tax revenue)
dc.subject.es-ES.fl_str_mv Descentralización fiscal
finanzas públicas
ingresos fiscales. (Taxation decentralization
public finance
tax revenue)
description Inequality in tax revenue per capita for municipalities and provinces of the department of Boyacá and its evolution, is analyzed using three indicators (Gini, Theil and sigma factor), for approaching to the explanation of the contribution of taxation decentralization process in the reduction of inter municipal and provincial disparities. The results suggest that in tax matters there is a process of convergence, moreover, to contrast them with indicators such as the NBI, the percentage of population in poverty and the Gini expenditure by municipality, in 1993 and 2005, the latter presented important decreases that somehow confirm the improvement in the taxation equity indicators.
publishDate 2014
dc.date.accessioned.none.fl_str_mv 2024-07-05T18:44:24Z
dc.date.available.none.fl_str_mv 2024-07-05T18:44:24Z
dc.date.none.fl_str_mv 2014-09-22
dc.type.none.fl_str_mv info:eu-repo/semantics/article
dc.type.en-US.fl_str_mv Peer reviewed Article
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.coarversion.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.coar.spa.fl_str_mv http://purl.org/coar/resource_type/c_7049
dc.type.version.spa.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.coarversion.spa.fl_str_mv http://purl.org/coar/version/c_970fb48d4fbd8a633
format http://purl.org/coar/resource_type/c_7049
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.uptc.edu.co/index.php/cenes/article/view/2908
10.19053/22565779.2908
dc.identifier.uri.none.fl_str_mv https://repositorio.uptc.edu.co/handle/001/11889
url https://revistas.uptc.edu.co/index.php/cenes/article/view/2908
https://repositorio.uptc.edu.co/handle/001/11889
identifier_str_mv 10.19053/22565779.2908
dc.language.none.fl_str_mv spa
dc.language.iso.spa.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.uptc.edu.co/index.php/cenes/article/view/2908/2645
dc.rights.en-US.fl_str_mv Copyright (c) 2014 Plinio Atanael Guerrero Guerrero
http://creativecommons.org/licenses/by-nc-sa/4.0
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
dc.rights.coar.spa.fl_str_mv http://purl.org/coar/access_right/c_abf550
rights_invalid_str_mv Copyright (c) 2014 Plinio Atanael Guerrero Guerrero
http://creativecommons.org/licenses/by-nc-sa/4.0
http://purl.org/coar/access_right/c_abf550
http://purl.org/coar/access_right/c_abf2
dc.format.none.fl_str_mv application/pdf
dc.publisher.en-US.fl_str_mv Universidad Pedagógica y Tecnológica de Colombia
dc.source.en-US.fl_str_mv Apuntes del Cenes; Volumen 33 N°57: enero - junio de 2014; 177-222
dc.source.es-ES.fl_str_mv Apuntes del Cenes; Volumen 33 N°57: enero - junio de 2014; 177-222
dc.source.none.fl_str_mv 2256-5779
0120-3053
institution Universidad Pedagógica y Tecnológica de Colombia
repository.name.fl_str_mv Repositorio Institucional UPTC
repository.mail.fl_str_mv repositorio.uptc@uptc.edu.co
_version_ 1839633899224825856

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