%0 Journal Article 
%T Finanzas y gestión pública local en Colombia: el caso de la Hacienda en el municipio de Medellín
%J ESTUDIOS GERENCIALES;Vol. 28 No. 125 - Octubre/Diciembre 2012
%D 2012
%@ 01235923
%U http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1526
%X Fiscal decentralization process in Colombia has led to significant achievements in the financial management
of municipalities, which can be followed using some main indicators. This article presents the fiscal
performance of the municipality of Medellin through aggregated fiscal indicators and the estimation of two
econometric models of sensitivity for investment expenditure and tax income. It is concluded that, although
the municipality presents a healthy fiscal state, there is evidence for fiscal laziness and relaxation phenomena
between 1998 and 2009 that can be justified by the increasing dependency of non-tax revenues.
%K FACULTAD DE CIENCIAS ADMINISTRATIVAS Y ECONÓMICAS
%K PRODUCCIÓN INTELECTUAL REGISTRADA - UNIVERSIDAD ICESI
%K GESTIÓN PÚBLICA
%K HACIENDA PÚBLICA - COLOMBIA
%K MEDELLÍN (COLOMBIA)
%K INDICADORES
%K PUBLIC TREASURY
%K GOVERNANCE
%K FISCAL INDICATORS IN COLOMBIA
%~ GOEDOC, SUB GOETTINGEN