Analysis of the generation of own income by municipality of Ocaña in the period 2009-2017

Abstract

This research incorporates theoretical elements of fiscal federalism, structures and levels of government, decentralization, information and needs assessment in local, and types of local income and expenses. Likewise, it seeks to know how the fiscal decentralization process has been in the municipality of Ocaña from the perspective of the capacity to generate its income based on the revenues that the Constitution and the law have granted and whose regulations are found in the municipal agreement 042 of 2009 "Tax Statute of the Municipality of Ocaña". Also, public accounting information available in the Treasury and Public Information Consolidator (CHIP) and the resolutions of the General Accounting Office of the Nation on the categorization of municipalities. With this information, comparative analyses of the collections and their relative weights over revenues were carried out, understanding the performance of the municipal finance to manage and collect its income in the period 2009-2017. It is remarkable that, although the tax collection has had significant growth, its performance is lower than other municipalities with similar population characteristics.