Examinando por Materia "Pereza fiscal"
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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.Ítem Repercusiones de las transferencias del gobierno central en la capacidad real de generación de recursos propios de las entidades subnacionales(Universidad EAFIT, 2022) Álvarez Ávila, Juan Esteban; Salazar León, Sebastián; Ramos Villa, María Eugenia