Caracterización del nuevo sistema general de regalías y su efecto fiscal en los municipios de sexta categoría del Departamento de Boyacá
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Benítez Ibagué, Nury Yesenia
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Entre los recursos más importantes con que cuenta el Estado colombiano para jalonar el desarrollo y competitividad territorial están las regalías, que venían siendo ejecutadas con inequidad, ineficiencia y corrupción Por esto, el Gobierno nacional presentó ante el Congreso la modificación constitucional conocida como Acto Legislativo 005 de 2011. A partir de este se han expedido una serie de normas que cambian radicalmente su distribución, así como la forma como se acceden y ejecutan dichos recursos. Debido a estos importantes cambios, en el presente documento se realiza una exploración histórica de anterior régimen y el nuevo sistema, caracterizando el SGR y estudiando su efecto fiscal sobre los municipios de sexta categoría del departamento de Boyacá.
Abstract. Among the most important resources available to the Colombian state to stake out territorial development and competitiveness are the royalties that were being executed with inequity, inefficiency and corruption, and for this the Government submitted to Congress the constitutional amendment known as Legislative Act 005/2011. From this they have issued a series of rules that radically change their distribution, as well as the way they access and run these resources. Because of these important changes in this document is scanned historic old regime and the new system, characterizing the SGR and studying him fiscal impact on municipalities sixth category Boyacá department.
Abstract. Among the most important resources available to the Colombian state to stake out territorial development and competitiveness are the royalties that were being executed with inequity, inefficiency and corruption, and for this the Government submitted to Congress the constitutional amendment known as Legislative Act 005/2011. From this they have issued a series of rules that radically change their distribution, as well as the way they access and run these resources. Because of these important changes in this document is scanned historic old regime and the new system, characterizing the SGR and studying him fiscal impact on municipalities sixth category Boyacá department.