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 Atlán...

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Autores:
Vega Lopera, José M.
Tipo de recurso:
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
Rights
License
http://purl.org/coar/access_right/c_abf2
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oai_identifier_str oai:repository.umng.edu.co:10654/11949
network_acronym_str UNIMILTAR2
network_name_str Repositorio UMNG
repository_id_str
dc.title.eng.fl_str_mv Evolution of fiscal performance index departments in Colombia
dc.title.spa.fl_str_mv Evolución del índice de desempeño fiscal de los departamentos en Colombia
title Evolution of fiscal performance index departments in Colombia
spellingShingle Evolution of fiscal performance index departments in Colombia
HACIENDA PUBLICA
POLITICA FISCAL
Public Finance
Budget Execution
Formulario Único Territorial
Fiscal Performance
Finanzas Públicas
Ejecución Presupuestal
Formulario Único Territorial
Desempeño Fiscal
title_short Evolution of fiscal performance index departments in Colombia
title_full Evolution of fiscal performance index departments in Colombia
title_fullStr Evolution of fiscal performance index departments in Colombia
title_full_unstemmed Evolution of fiscal performance index departments in Colombia
title_sort Evolution of fiscal performance index departments in Colombia
dc.creator.fl_str_mv Vega Lopera, José M.
dc.contributor.advisor.none.fl_str_mv Rincón Cerón, Alejandra
dc.contributor.author.none.fl_str_mv Vega Lopera, José M.
dc.subject.lemb.spa.fl_str_mv HACIENDA PUBLICA
POLITICA FISCAL
topic HACIENDA PUBLICA
POLITICA FISCAL
Public Finance
Budget Execution
Formulario Único Territorial
Fiscal Performance
Finanzas Públicas
Ejecución Presupuestal
Formulario Único Territorial
Desempeño Fiscal
dc.subject.proposal.eng.fl_str_mv Public Finance
Budget Execution
Formulario Único Territorial
Fiscal Performance
dc.subject.proposal.spa.fl_str_mv Finanzas Públicas
Ejecución Presupuestal
Formulario Único Territorial
Desempeño Fiscal
description 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.
publishDate 2013
dc.date.issued.none.fl_str_mv 2013-11-29
2014-07-18
dc.date.accessioned.none.fl_str_mv 2014-07-18T22:33:11Z
dc.date.available.none.fl_str_mv 2014-07-18T22:33:11Z
dc.type.none.fl_str_mv info:eu-repo/semantics/bachelorThesis
dc.type.coar.fl_str_mv http://purl.org/coar/resource_type/c_7a1f
dc.type.local.spa.fl_str_mv Trabajo de grado
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/10654/11949
url https://hdl.handle.net/10654/11949
dc.language.iso.none.fl_str_mv spa
language spa
dc.rights.coar.fl_str_mv http://purl.org/coar/access_right/c_abf2
rights_invalid_str_mv http://purl.org/coar/access_right/c_abf2
dc.format.spa.fl_str_mv pdf
dc.format.mimetype.none.fl_str_mv pdf
dc.publisher.spa.fl_str_mv Universidad Militar Nueva Granada
dc.publisher.program.spa.fl_str_mv Especialización en Finanzas y Administración Pública
dc.publisher.faculty.spa.fl_str_mv Facultad de Ciencias Económicas
institution Universidad Militar Nueva Granada
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spelling Rincón Cerón, AlejandraVega Lopera, José M.Especialista en Finanzas y Administración Pública2014-07-18T22:33:11Z2014-07-18T22:33:11Z2014-07-182013-11-29https://hdl.handle.net/10654/11949This 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.En el presente documento se analiza la evolución entre 2000 y 2012 de los indicadores de desempeño fiscal de los departamentos de Colombia. Los departamentos que registran mayores avances en términos del índice fiscal en el período analizado son Valle del Cauca, Santander y Riohacha y los que presentan en promedio un mejor índice fiscal entre 2000 y 2012 son Atlántico, Risaralda y Cundinamarca. En materia de recaudo, se destacan los departamentos con fuerte desarrollo industrial y de servicios, como son Antioquia, Cundinamarca y Valle. También se rescata el incremento porcentual de la inversión respecto a los gastos de funcionamiento, pasando de un 73% en 2000 a un 79% en 2012, y por último, y con un desempeño fiscal promedio bastante pobre, algunos departamentos como Vaupés, Choco, Amazonas, Putumayo y San Andrés no han podido en el trascurso de estos años superar su situación de riesgo.pdfpdfspaUniversidad Militar Nueva GranadaEspecialización en Finanzas y Administración PúblicaFacultad de Ciencias EconómicasEvolution of fiscal performance index departments in ColombiaEvolución del índice de desempeño fiscal de los departamentos en Colombiainfo:eu-repo/semantics/bachelorThesisTrabajo de gradohttp://purl.org/coar/resource_type/c_7a1fHACIENDA PUBLICAPOLITICA FISCALPublic FinanceBudget ExecutionFormulario Único TerritorialFiscal PerformanceFinanzas PúblicasEjecución PresupuestalFormulario Único TerritorialDesempeño Fiscalhttp://purl.org/coar/access_right/c_abf2ORIGINALEnsayo.pdfapplication/pdf863053https://repository.umng.edu.co/bitstreams/9126d810-1ebd-4799-919c-7cd813680549/download8e0439431a66df1c182b75da66258717MD51LICENSElicense.txttext/plain1529https://repository.umng.edu.co/bitstreams/5f6289ff-6555-49ad-b393-8894aacf0a32/downloaddf0e4fde6f7d37cb484ba6262857ed52MD52TEXTEnsayo.pdf.txtExtracted texttext/plain61707https://repository.umng.edu.co/bitstreams/50ef0fd6-9ce4-4037-8911-17fc1a803c92/download2a0b3dbe19804285d2ce55d1ca7815cdMD53THUMBNAILEnsayo.pdf.jpgIM Thumbnailimage/jpeg6076https://repository.umng.edu.co/bitstreams/9b8c761a-c25a-4198-a1b2-1ee58abd54c2/downloadf4d45aea6b7536bea0c1ff4d8f8b8d4eMD5410654/11949oai:repository.umng.edu.co:10654/119492025-10-28 15:34:43.831open.accesshttps://repository.umng.edu.coRepositorio Institucional UMNGbibliodigital@unimilitar.edu.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