TY  - JOUR 
TI  - Finanzas y gestión pública local en Colombia: el caso de la Hacienda en el municipio de Medellín
JO  - ESTUDIOS GERENCIALES;Vol. 28 No. 125 - Octubre/Diciembre 2012
PB  - Universidad Icesi
PY  - 2012
issn 01235923
AB  - 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.
KW  - FACULTAD DE CIENCIAS ADMINISTRATIVAS Y ECONÓMICAS
KW  - PRODUCCIÓN INTELECTUAL REGISTRADA - UNIVERSIDAD ICESI
KW  - GESTIÓN PÚBLICA
KW  - HACIENDA PÚBLICA - COLOMBIA
KW  - MEDELLÍN (COLOMBIA)
KW  - INDICADORES
KW  - PUBLIC TREASURY
KW  - GOVERNANCE
KW  - FISCAL INDICATORS IN COLOMBIA
UR  - http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1526
ER  -