Analysis of the relationship between state transfers and the collection of own resources for territorial entities, Inírida municipality case study

This document provides a general approach to the country's transfer system, taking the 1991 Political Constitution as a starting point. Reference is made to the normative framework of the general system of participation, the system of royalties, and elements that allow the development of a tren...

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Autores:: García Patiño, Jerson David

Tipo de recurso:: Trabajo de grado de pregrado

Fecha de publicación:: 2023

Institución:: Universidad Militar Nueva Granada

Repositorio:: Repositorio UMNG

Idioma:: spa

Description
Summary:	This document provides a general approach to the country's transfer system, taking the 1991 Political Constitution as a starting point. Reference is made to the normative framework of the general system of participation, the system of royalties, and elements that allow the development of a trend analysis for the case study of the municipality described. The autonomy generated by the 1991 PC allowed the municipalities to independently manage their finances, with the purpose of complying with the proposed objectives, decentralizing financial and administrative processes. Despite this decentralization, the central government plays an important role as guarantor state, since it makes transfers to the territories with the purpose of strengthening their finances with money managed through the general budget of the nation, where the general participation system plays an important role in the financial mechanism. In the same sense, there is the general system of royalties, which, although it is true that it does not belong as such to the transfer system since it is not immersed within the current income of the nation, its collection is destined to specific items, which is why it is integrated within the study. These systems make it possible to understand the financial dynamics in the territories, which, through tools such as the fiscal performance index, make it possible to measure management and monitor the territorial administration. In accordance with the above, the relationship between government transfers to the municipality of Inírida and their impact on the creation of mechanisms to increase revenue collection is analyzed, setting out three objectives to develop the study. The first one allowed establishing a legal and conceptual framework of the transfer system, the general participation system, the general royalties system and fiscal performance. The second objective aimed at the development of a trend analysis showing the incidence of transfers in the management of the collection of the municipality under study. And finally, a third objective that allowed explaining the municipality's dependence on government transfers and, on the other hand, the absence of actions to increase the municipality's own collection.

Analysis of the relationship between state transfers and the collection of own resources for territorial entities, Inírida municipality case study

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