Finanzas municipales evaluación de la inversión mediante el gasto público social en la ciudad de Pereira durante el periodo 2010-2021

Abstract

The activity that encompasses public finances is broad and refers to all functions that materialize in operations with public funds. The legal framework that the rules is aimed at carrying out the necessary transactions so that the State fulfills its purposes of control and direction, but that in turn achieves its highest goals. The administration of public resources then becomes a cross-cutting issue, with political, economic and social incidence. From this research work, aims to determine the behavior of public finances in the city of Pereira, through the application of an econometric model that allows relating income with spending and funding sources.