Evolution of fiscal performance index departments in Colombia

This paper analyzes the evolution between 2000 and 2012 fiscal performance indicators of the Colombia departments. Departments with major advances in terms of the tax rate this period are Valle del Cauca, Santander and Riohacha and those with a better average tax rate between 2000 and 2012 are Atlántico, Risaralda and Cundinamarca. In terms of revenues, highlights the strong industrial and services development of department, such as Antioquia, Cundinamarca and Valle. It also recovers the investment percentage increase over operating expenses, from 73% in 2000 to 79% in 2012, and finally, with a rather poor fiscal performance average, some departments as Vaupés, Choco, Amazonas, Putumayo and San Andrés have failed in the course of these years overcome their risk.

• Autores: Vega Lopera, José M.
• Fecha de publicación: 2013
• Institución: Universidad Militar Nueva Granada
• Repositorio: Repositorio UMNG
• Idioma: spa
• OAI Identifier: oai:repository.umng.edu.co:10654/11949
• Acceso en línea: https://hdl.handle.net/10654/11949
• Palabra clave: HACIENDA PUBLICA; POLITICA FISCAL; Public Finance; Budget Execution; Formulario Único Territorial; Fiscal Performance; Finanzas Públicas; Ejecución Presupuestal; Formulario Único Territorial; Desempeño Fiscal
• License: http://purl.org/coar/access_right/c_abf2