Resumen

GUTIERREZ OSSA, JAHIR ALEXANDER. INCOME GENERATION AND RESOURCE MANAGEMENT FROM TERRITORIAL PUBLIC ECONOMY PERSPECTIVE IN COLOMBIA. Rev.fac.cienc.econ. [online]. 2011, vol.19, n.2, pp.45-59. ISSN 0121-6805.

This article analyses income generation and resource management capacity of territorial entities, beyond fiscal and budget structure bounded to Act 617 of 2000 (budgetary), Act 715 of 2001 (transferences), Act 819 of 2003 (fiscal responsibility) and Legislative Act 05 of 2011 (royalties). It evidences that the Central State questions the dependency pattern of those entities in relation to resources provided by the nation due to lethargy caused in fiscal and budget structure. For the analysis, it is considered territorial public economy, which allows contextualizing from the interior of fiscal effort and budget structure. However, it still in arrears of harmonizing public economy structure of territorial entities in order to establish a logical order of interaction with central fiscal and budget expectations. This last aspect classified as overwhelming as of rent generation and territorial tributes.

Palabras clave : Territorial tax capacity; economy public Territorial; public finance and macroeconomics; Territorial tax policy.

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