Examinando por Materia "Sostenibilidad Fiscal"

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    ¿Es sostenible en el mediano plazo el nivel de gasto público de la administración municipal de Medellín? un análisis de las ejecuciones fiscales del municipio de Medellín entre 2005 y 2018 en el marco de un contexto social cada vez más demandante
    (Universidad EAFIT, 2019) Mejía Higuita, Santiago; Ramos Villa, María Eugenia
    The municipality of Medellín, despite of being a territorial entity with a good capacity to generate resources of its own, has enormous challenges in terms of financing so as to guarantee the type and amount of investments the citizens increasingly demands. Is the level of public investment expenditure of the municipal mayor's office sustainable in the medium term? Although the total income has been above the execution of total expenditures, the municipality's financial administration poses challenges in order to cover operating expenses, debt sustainability and, above all, to increase the budget that allows to increase social investment that is ultimately, the only way to guarantee the fiscal and financial sustainability of the municipality in an increasingly demanding context. Thus, the work begins with the description of the public problem, some concepts and the legislation that regulates public finances in Colombia. The following chapter describes the historical background of the current public budget system that define the limits of the development of territorial entities finance and includes a review of the literature available about legislative and fiscal discussions related to the finance of public territorial entities in the country. The document ends with the methodological analysis of the evolution of income and expenses of the municipality of Medellín between 2005 and 2018 and finally the text includes the conclusions about the challenges in terms of fiscal policy derived from the data analysis.