Problemática fiscal de las finanzas territoriales en el Distrito de Barranquilla durante la vigencia del año 2015 al 2017
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Fecha
2018
Autores
Donado Consuegra, Karen
Corcho Urruchurto, Natali
Molina Gómez, Yudis
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Universidad del Atlántico
Facultad de Ciencias Jurídicas y Sociales
Facultad de Ciencias Jurídicas y Sociales
Resumen
El presente artículo establece una visión especial de la problemática fiscal de las finanzas territoriales en el Distrito Barranquilla, durante la vigencia del año 2015 al 2017; ya que en la actualidad existen factores que limitan la autonomía administrativa y presupuestal de las entidades territoriales del país, como es el déficit económico actual como resultado de una política fiscal que cada día se torna más insostenible y qué es en gran parte debido al manejo indebido de las finanzas públicas territoriales, al no distribuir de forma correcta los recursos disponibles se genera una deuda con acreedores y entidades financieras. Uno de los factores que más incide es la falta de “Cultura Tributaria”, situación relevante que ha sido tomada como justificación a la promulgación de diversas y constantes reformas tributarias que han generado regulaciones aisladas en materia tributaria.
This article establishes a special vision of the problematic tax of regional finances in the District of Barranquilla, during the term of 2015 to 2017, because at the present time there are factors that limit the administrative autonomy and budget of the territorial entities of the country, as is the deficit of current economic as a result of a fiscal policy that every day becomes more untenable, and what is in large part due to the improper management of public finances territorial, by not distributing properly the available resources generated a debt with creditors and financial institutions. One of the factors that most affects it is the lack of “Tax Culture”, situation relevant that has been taken as a justification for the enactment of diverse and constant tax reforms that have generated regulations isolated in tax matters.
This article establishes a special vision of the problematic tax of regional finances in the District of Barranquilla, during the term of 2015 to 2017, because at the present time there are factors that limit the administrative autonomy and budget of the territorial entities of the country, as is the deficit of current economic as a result of a fiscal policy that every day becomes more untenable, and what is in large part due to the improper management of public finances territorial, by not distributing properly the available resources generated a debt with creditors and financial institutions. One of the factors that most affects it is the lack of “Tax Culture”, situation relevant that has been taken as a justification for the enactment of diverse and constant tax reforms that have generated regulations isolated in tax matters.
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Palabras clave
Problemática Fiscal, Finanzas, Descentralización territorial, Distrito de Barranquilla, Recursos propios, Problems fiscal, Financial, Territorial decentralization, District of Barranquilla, Own resources
