TY  - JOUR
T1  - Las transferencias del Sistema General de Participaciones y el proceso de descentralización fiscal en Colombia
A1  - Bejarano López, Ángela María
PB  - Universidad de Manizales (UManizales): Centro de Investigaciones Socio-Jurídicas de la Facultad de Derecho
YR  - 2012
UL  - http://biblioteca.ararteko.eus/Record/dialnet-ar-18-ART0000571961
AB  - Currently the subject of intergovernmental transfers becomes diffuse, and even contrary to the ideals of decentralization of the constituents, because the constitutional and legal developments show a gradual shift toward recentralization. This paper analyzes the role of transfers of the General System of Participation in the fiscal decentralization process in Colombia. For that purpose, we start from some theoretical considerations about fiscal decentralization, we study the issue of transfers of that system and we conclude that while it is not an instrument to achieve decentralization, it is imperative for regional finance in order to reduce inequality between local entities in the country.
KW  - Transferencias intergubernamentales
KW  - Sistema general de participaciones
KW  - descentralización fiscal
KW  - Finanzas Territoriales
KW  - : intergovernmental transfers
KW  - General System of Participation
KW  - fiscal decentralization
KW  - Territorial finances
ER  -