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Transparencia presupuestal y desempeño fiscal: un análisis de su relación para el caso de los gobiernos generales del nivel nacional en los países de la OCDE
dc.rights.license | Atribución-NoComercial-SinDerivadas 4.0 Internacional |
dc.contributor.advisor | Bautista, Jairo Alonso |
dc.contributor.advisor | Patiño, Ruth Alejandra |
dc.contributor.author | Sánchez Sanabria, Yesika Katerine |
dc.date.accessioned | 2021-01-26T20:46:48Z |
dc.date.available | 2021-01-26T20:46:48Z |
dc.date.issued | 2020-12-15 |
dc.identifier.citation | Sánchez Sanabria, Y. K. (2020). Transparencia presupuestal y desempeño fiscal: un análisis de su relación para el caso de los gobiernos generales del nivel nacional en los países de la OCDE. Universidad Nacional de Colombia. |
dc.identifier.uri | https://repositorio.unal.edu.co/handle/unal/78930 |
dc.description.abstract | The reluctance and the growing deficit in the Structural Fiscal Balance of the member countries of the Organization for Economic Cooperation and Development, represents an important challenge for governments in the search for strategies that improve fiscal performance hitherto evident. The theory built around public finances, raises a possible positive relationship between the budget, its transparency, and the fiscal performance of a government, where better levels of budget transparency generate desired fiscal performance; however, there are few existing works that have sought to verify and demonstrate it. Thus, the objective of this research is to evaluate whether or not there is a relationship between fiscal performance and budget transparency; the methodology chosen for this was the cluster analysis, taking as a sample the OECD member countries for the years 2006, 2008, 2010, 2012, 2015 and 2017. The results showed a coherence between theory and reality, evidencing that those countries with higher levels of budget transparency managed to obtain the best fiscal performance of the sample. |
dc.description.abstract | El renuente y creciente déficit en el Balance Fiscal Estructural de los países miembros de la Organización para la Cooperación y el Desarrollo Económico, representa un importante reto para los gobiernos en la búsqueda de estrategias que permitan mejorar los desempeños fiscales hasta ahora evidenciados. La teoría construida alrededor de las finanzas públicas, plantea una posible relación positiva entre el presupuesto, su transparencia, y el desempeño fiscal de un gobierno, en donde mejores niveles de transparencia presupuestal generan deseados desempeños fiscales; sin embargo, son escasos los trabajos existentes que han buscado comprobarla y demostrarla. Así, el objetivo de la presente investigación es evaluar si existe o no una relación entre el desempeño fiscal y la transparencia presupuestal; la metodología escogida para esto fue el análisis de clúster, tomando como muestra los países miembros de la OCDE para los años 2006, 2008, 2010, 2012, 2015 y 2017. Los resultados arrojaron una coherencia entre la teoría y la realidad, evidenciado que aquellos países cuyos niveles de transparencia presupuestal eran más altos, lograron obtener los mejores desempeños fiscales de la muestra. |
dc.format.extent | 109 |
dc.format.mimetype | application/pdf |
dc.language.iso | spa |
dc.rights | Derechos reservados - Universidad Nacional de Colombia |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ |
dc.subject.ddc | 330 - Economía::336 - Finanzas públicas |
dc.title | Transparencia presupuestal y desempeño fiscal: un análisis de su relación para el caso de los gobiernos generales del nivel nacional en los países de la OCDE |
dc.type | Otro |
dc.rights.spa | Acceso abierto |
dc.description.additional | Línea de Investigación: Finanzas |
dc.type.driver | info:eu-repo/semantics/other |
dc.type.version | info:eu-repo/semantics/acceptedVersion |
dc.publisher.program | Bogotá - Ciencias Económicas - Maestría en Contabilidad y Finanzas |
dc.description.degreelevel | Maestría |
dc.publisher.department | Escuela de Administración y Contaduría Pública |
dc.publisher.branch | Universidad Nacional de Colombia - Sede Bogotá |
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dc.rights.accessrights | info:eu-repo/semantics/openAccess |
dc.subject.proposal | Fiscal performance |
dc.subject.proposal | Desempeño fiscal |
dc.subject.proposal | Presupuesto |
dc.subject.proposal | Budget |
dc.subject.proposal | Transparencia presupuestal |
dc.subject.proposal | Budget transparency |
dc.subject.proposal | Public finances |
dc.subject.proposal | Finanzas públicas |
dc.subject.proposal | Gestión pública |
dc.subject.proposal | Public management |
dc.type.coar | http://purl.org/coar/resource_type/c_1843 |
dc.type.coarversion | http://purl.org/coar/version/c_ab4af688f83e57aa |
dc.type.content | Text |
oaire.accessrights | http://purl.org/coar/access_right/c_abf2 |
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