The financial situation of the department of Santander in the context of the tax decentralization in Colombia, 2000-2013

Abstract

This document presents the decentralization process in Colombia from the fiscal perspective and by means of its regulatory framework as well as the relationship it has with the public finances of the department of Santander. All of this is done by describing the taxes situation of the department in the term 2000- 2013. The reflection is created based on the revenues and planed expenses of the department and the indicators of fiscal effort, the intergovernmental office and the department fiscal autonomy, criteria set by the National Planning Department (DNP), which reveal the lack of financial autonomy and the extent of the dependency of the resources coming from the General System of Participation (SGP) and the royalties.

Keywords

• fiscal decentralization
• revenues
• costs
• indicators of fiscal effort