Examinando por Materia "Capacidad institucional"
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Publicación ¿Capacidad institucional o pereza fiscal? Incidencia del Sistema General de Participaciones en el recaudo de ingresos corrientes de libre destinación de los municipios en Colombia(Universidad EAFIT, 2020) Salazar González, Luisa Fernanda; Raigoza Duque, Diana Marcela; Tobón, Santiago; Agudelo, LuisThis work analyzes the incidence of the flow of resources of the Sistema General de Participaciones (SGP) in the capacity of collecting free destination current income of the municipalities. A data panel methodology with municipal and temporary fixed effects is used, between 2008 and 2018, in a sample of 1,101 municipalities. The results suggest that the effect of the SGP transfers on the collection of free destination current income is heterogeneous and depends on the historical level of transfers of the municipalities. The municipalities that historically receive fewer transfers, decrease their collection with more transfers (they enter into dynamics of fiscal laziness). The municipalities that historically receive more transfers, increase their collection with more transfers (they enter into institutional strengthening dynamics). This effect is generated when the effect is analyzed simultaneously or concurrently. On the contrary, when the effect is analyzed in longer terms, it is evident that the same negative, being able to conclude that the transfers generate dynamics of fiscal laziness in the long term.Publicación Dependencia fiscal y capacidades institucionales : impacto financiero e institucional diferencial de las regalías petroleras en los municipios de influencia de oleoducto Ocensa S.A. (2019-2023)(Universidad EAFIT, 2025) Mariño Sánchez, Nolvis; Amaya Parada, Lina Costanza; García Jaramillo, LeonardoThis article analyzes the effects of revenues from Colombia’s General System of Royalties (SGR) on institutional capacity and fiscal autonomy in 29 municipalities located within the area of influence of the OCENSA S.A. oil pipeline between 2019 and 2023. Using a mixedmethods approach with a qualitative emphasis, the study explores how dependence on extractive rents affects the planning, execution, and sustainability of local public finances. The findings reveal significant heterogeneity: while some municipalities exhibit administrative inefficiencies, fiscal fragility, and limited social transformation despite substantial royalties, others demonstrate relative progress in fiscal diversification and institutional performance. The article challenges the assumed correlation between extraordinary revenues and subnational state strengthening, arguing that the mere availability of resources does not ensure lasting improvements in governmental capacity. It concludes with policy recommendations to improve SGR allocation and oversight mechanisms, promote effective fiscal decentralization, reduce territorial disparities, and support sustainable local development.Publicación Incidencia del Sistema General de Participaciones en el recaudo de ingresos corrientes de libre destinación de los municipios en Colombia(Universidad EAFIT, 2020) Raigoza Duque, Diana Marcela; Salazar González, Luisa Fernanda; Agudelo Henao, Luis Fernando; Tobón Zapata, Santiago