The financial dependence of the sixth category entities in Cundinamarca regarding GSP

The development of this document reflects the great challenge that territorial entities have to meet the different and complex competencies given by the national government, through the process of political, administrative and fiscal decentralization framed in the 1991 Political Charter and other regulations valid. It should be noted that according to statistics the levels of poverty and social inequality of the population in Colombia are significant, demonstrating the constant lack of financing by the territorial entities to supply the multiple unmet basic needs of society. For the above, the purpose of this essay was to follow up on the subject of transfers of the General System of Participations, regulated by Law 715 of 2001, modified by Law 1176 of 2007, which are carried out by the Nation to the municipalities and Departments of the country by mandate of articles 356 and 357 of the Political Constitution. The classification of municipalities in Colombia, namely the municipalities of Cundinamarca in the sixth category, is taken into account, taking into account that according to the current legislation, Law 1551 of 2012, this classification is determined taking into account the population and the Current Income of Free Destination of the entities, which are given in Special category, and from first to sixth, each one of them presents in the budgetary executions a level of participation of at least 50% in the transfers of the GSP In proportion to the total execution, showing a significant margin of economic dependence of the government to fulfill the functions in charge.

• Autores: Ardila Ramírez, Nancy Patricia
• Fecha de publicación: 2016
• Institución: Universidad Militar Nueva Granada
• Repositorio: Repositorio UMNG
• Idioma: spa
• OAI Identifier: oai:repository.umng.edu.co:10654/15419
• Acceso en línea: https://hdl.handle.net/10654/15419
• Palabra clave: ENTIDADES TERRITORIALES; SISTEMA GENERAL DE PARTICIPACIONES (COLOMBIA); POLITICA FISCAL; Decentralization; poverty and inequality levels; General System of Participations in Colombia; Categorization; Local Economic Figures; Descentralización; niveles de pobreza y desigualdad; Sistema General de Participaciones en Colombia; Categorización; Cifras Económicas Locales
• License: http://purl.org/coar/access_right/c_abf2