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Bernal Garzón, Manuel


One gave the fiscal decentralization with the aim to offer major and better opportunities to the municipalities of Colombia to decide on the investment of his resources about social sectors. Therefore, in the present study there is analyzed the impact that has had the process of fiscal decentralization in the municipality of Funza - Cundinamarca, in period 2000 2013, Using the information of executions presupuestales provided by Planeación's National Department, report of the only Tributary Format, Cundinamarca's Government and Mayoralty Funza. The analysis was supported in the theoretical contributions of Oates's fiscal federalism where is outlined the efficiency of the public management and the theorem of decentralization, which discusses that every local government knows better the needs of his own population, the model of Tiebout, with his competitive system in the provision of common goods, and the welfare economy that considers increasing the usefulness of the Company.The study begins with the analysis of the tributary income, not tributaries and transfers of the nation, there are examined the expenses of the General System of Participations and the social realized investment studying the execution of the plans of development of the last three municipal governments, generating findings by means of the construction of indicators; where there was demonstrated that for Funza, yes progress exists in the collection of resources, especially the tributaries, the sectors with major investment are the health and the education and the advance of self-sufficiency is demonstrated in the supply of drinkable water, nevertheless emphasis is done in some deficiencies for the rural population, in a general way the social indicators reflect a positive result in Funza's social development. Nevertheless, the tributary collections in many of the municipalities are not sufficient to cover the needs of the territorial entities and it becomes necessary to complement with; the transfers of the nation, SGP, royalties and departmental transfers. For Funza's case in some years still there exists an important percentage of dependence of the resources supplied by the condition for the fulfillment of projects and proposed goals

Palabras clave

Administración pública, Desarrollo social, Descentralización administrativa, Hacienda municipal, Indicadores sociales, Política de finanzas públicas, Política financiera, Política fiscal, Política social, Programas sociales

Tipo de documento

Trabajo de grado - Pregrado

Licencia Creative Commons

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Fecha de elaboración


Programa académico



Facultad de Ciencias Económicas y Sociales


Universidad de La Salle. Facultad de Ciencias Económicas y Sociales. Economía