bachelorThesis
La incidencia del nuevo sistema general de regalías en la descentralización fiscal en los departamentos de Cundinamarca y Meta
Fecha
2014Autor
Castillo Henao, Angélica
Institución
Resumen
The main purpose of this project is to analyze the influence of the New General System of Royalties in the fiscal decentralization process in Colombia, which started with the Constitution of 1991, using as case of study the departments of Cundinamarca and Meta. For this an analysis of the legislation throughout history will be made, examining the clue elements that influence the fiscal decentralization as well as the royalties’ regime. Juan Manuel Santos' government proposed a reform for the royalties system exposing four objectives: savings, equality, competitiveness and good government. All of these eliminating the direct royalties and giving the Central Government the capacity of centralized resources; this situation generated a deep discussion between governors of territorial entities. Is in this context, that Cundinamarca as a non-producer department and Meta as one of the principal receptors of direct royalties, become an important analysis source.