Especialización Finanzas Públicas

URI permanente para esta colecciónhttp://hdl.handle.net/11634/155

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Impacto de la Regla Fiscal en la sostenibilidad de la deuda pública del municipio de Girardot, Cundinamarca: Análisis del periodo 2019–2024
(Universidad Santo Tomás, 2026-04-30) Ramirez Silva, Juan Daniel; Ospina Ruiz, Luis Alberto; Universidad Santo Tomás
This study examines the impact of compliance with territorial fiscal rules on the sustainability of public debt in the municipality of Girardot, Cundinamarca, during the 2019–2024 period. Using official financial data from FUT, CHIP, and the national accounting system, the research evaluates the solvency and sustainability indicators established by Laws 358 of 1997 and 617 of 2000. The findings show that the municipality maintained a solid fiscal position, with debt levels well below legal thresholds: “the maximum solvency level reached 11.36% in 2023, far below the 40% legal limit,” while debt sustainability averaged 3.67%. However, this stability is accompanied by a conservative fiscal management approach, reflected in the underutilization of borrowing capacity and an investment level that does not grow proportionally to the available operational savings. The study concludes that the fiscal rule has a dual effect: it ensures debt sustainability but restricts the municipality’s investment capacity, creating tensions between fiscal discipline and territorial development.
Análisis comparativo del desempeño fiscal de los municipios de Paipa y Chiquinquirá de Boyacá para el año 2023
(Universidad Santo Tomás, 2026-03-27) Acosta Mosquera, Yessica María; Olarte Dueñas, Maryi Yurany; Universidad Santo Tomás
This study addresses the problem of disparities in the fiscal performance of Colombian municipalities, associated with high dependence on transfers, weaknesses in revenue collection, and limitations in expenditure efficiency, which affect financial sustainability and territorial investment capacity, a situation evidenced in the municipalities of Paipa and Chiquinquirá for the year 2023. In this context, this research, of a quantitative nature with a descriptive and comparative approach, aimed to analyze the fiscal performance of both municipalities in order to identify their strengths, weaknesses, and opportunities for improvement in public financial management. To this end, a method based on the collection and analysis of indicators from the Fiscal Performance Index (IDF) and variables such as own-source revenues, transfers, operating expenditures, debt, and investment capacity was employed, using official secondary sources from the National Planning Department. Likewise, the results show that both municipalities present a moderate dependence on transfers; however, Paipa demonstrates greater fiscal autonomy and better performance in revenue collection, while Chiquinquirá shows relatively favorable behavior in terms of investment and debt sustainability, although with weaknesses in expenditure efficiency and the generation of own-source revenues. Consequently, it is concluded that, despite sharing similar conditions, differences in economic structure and administrative management influence fiscal performance, making it necessary to implement differentiated strategies aimed at strengthening fiscal autonomy, optimizing the use of public resources, and promoting sustainable territorial development.
Impacto presupuestal en el recaudo de impuesto predial por la falta de implementación del catastro multipropósito en el Municipio de Gacheta Departamento de Cundinamarca en las vigencias 2020 a 2024
(Universidad Santo Tomás, 2026-03-09) Beltrán Acosta, Jhoan Sebastián; Caraballo, Leonardo Javier; Universidad Santo Tomás
A descriptive study was conducted on the municipal multipurpose cadastre of Gachetá, Cundinamarca, in order to clarify the financial and budgetary implications of the unified property tax. The consequences of its non-application are described and, from an academic perspective, the benefits and tax advantages of the multipurpose cadastre in the municipality are presented
Análisis del Nivel de Transparencia en la Gestión del Gasto Público en Infraestructura Educativa por parte de la Secretaria de Educación del Municipio de Pasto, durante el periodo 2024-2025
(Universidad Santo Tomás, 2026-03-03) Valenzuela Recalde, Shanon Laura; Delgado Ruiz, Siervo Tulio; Universidad Santo Tomás
This research analyzes the level of transparency in the management of public expenditure allocated to educational infrastructure in the city of Pasto during the 2024-2025 period, aiming to identify the degree of compliance with the principles of access to information, accountability, and citizen participation in contracting and resource execution processes. The study was conducted using a mixed descriptive and analytical approach based on documentary review, regulatory analysis, institutional reports, and perceptions of stakeholders, which enabled the evaluation of administrative practices, control mechanisms, and public information availability. The findings reveal progress in regulatory compliance and data disclosure; however, limitations remain regarding clarity, timeliness, and accessibility of information, as well as weaknesses in social control and citizen monitoring, affecting institutional trust. It is concluded that strengthening information systems, promoting citizen participation, improving oversight mechanisms, and ensuring traceability of resources are essential to enhance efficiency, transparency, and legitimacy in the public management of educational infrastructure
Afectación por la disminución del recaudo en la elaboración del presupuesto de las vigencias fiscales 2023 y 2024 de la ESE Oriente del Distrito de Cali.
(Universidad Santo Tomás, 2026-02-19) Ballesteros Bastidas, Asceneth; Moncada Rios, Daniel; Universidad Santo Tomás
This study examines the financial management of ESE Oriente in order to explore the factors that may be related to the decrease in revenue collection and its possible impact on the preparation of the budgets for fiscal years 2023 and 2024. The review of administrative records from 2019 to 2023 suggests a reduction in current revenues and an increase in overdue accounts, possibly associated with delays in payments from Health Promoting Entities (EPS). Since current regulations require that institutional budgets be formulated based on the actual revenue collected in the previous year, the decrease in income during 2021 and 2022 may have limited the budgetary availability for 2023 and 2024, influencing appropriations and the planning of service delivery. The analysis of budgeting models, together with financial planning and quality management elements, made it possible to identify potential opportunities for improvement. Based on these findings, strategies are proposed such as the gradual adoption of Results-Based Budgeting, the strengthening of accounts receivable monitoring, the improvement of capitation contracting, and the development of a service-based costing system. These actions could contribute to greater financial sustainability, more efficient use of the budget, and the provision of quality and timely health services for users in the eastern area of the District of Santiago de Cali.
Formulación De Una Propuesta De Actualización Del Estatuto Organico De Presupuesto Del Municipio De Sativanorte Boyacá
(Universidad Santo Tomás, 2026-02-09) Rojas Gomez, Maycol Eduardo; Suarez Alba, Luis Antonio; Universidad Santo Tomas
This work proposes a comprehensive update to the Organic Budget Statute of Sativanorte Municipality (Boyacá, sixth category), diagnosing normative outdatedness post-Decree 111/1996, procedural inconsistencies, and fiscal control deficiencies amid high reliance on SGP transfers (>70% of 2024 revenues: $12.273M) and low own-tax collection (<20%). Employing a mixed descriptive-propositive approach—document review, statistical analysis (DNP, CUIPO), interviews, and benchmarking—it identifies typical institutional limitations in small municipalities and formulates a complete legal text (11 titles: principles, POAI, MFMP, COMFIS, future appropriations) tailored to local realities to enhance planning, execution, transparency, and fiscal sustainability. Results highlight excessive operating expenses versus limited investment, discussing the need for simplified yet rigorous procedures, and concludes by recommending training, procedural guides, and periodic evaluation for effective implementation, thereby strengthening institutional capacity and territorial development
Estrategias para fomentar la participación ciudadana en la elaboración de presupuestos en el Municipio de Jamundí, Valle del Cauca: Determinante para la construcción de sociedades más justas
(Universidad Santo Tomás, 2026-02-03) Sánchez Carrasquilla, Edwin José; Olarte Dueñas, Maryi Yurany; Universidad Santo Tomas
During the 2020-2023 period, significant efforts were made in the municipality of Jamundí to strengthen public financial management, prioritizing efficiency and transparency in the allocation of resources through investments in health, education, and infrastructure targeting historically excluded communities and those experiencing multidimensional poverty. In this process, citizen participation was essential, consolidating mechanisms such as open town hall meetings and participatory budgets, which allowed the population to influence the formulation of public spending, thus promoting a more equitable distribution of the municipal budget and more democratic and inclusive governance. Similarly, through the "Jamundí Somos Todos" Development Plan, programs such as "Works for Taxes" and the strengthening of the public health network were promoted, consistent with the principles of social justice
Estrategias para fomentar la participación ciudadana en la elaboración de presupuestos en el Municipio de Jamundí, Valle del Cauca: Determinante para la construcción de sociedades más justas
(Universidad Santo Tomás, 2026-02-03) Sánchez Carrasquilla, Edwin José; Olarte Dueñas, Maryi Yurany; Universidad Santo Tomas
During the 2020-2023 period, significant efforts were made in the municipality of Jamundí to strengthen public financial management, prioritizing efficiency and transparency in the allocation of resources through investments in health, education, and infrastructure targeting historically excluded communities and those experiencing multidimensional poverty. In this process, citizen participation was essential, consolidating mechanisms such as open town hall meetings and participatory budgets, which allowed the population to influence the formulation of public spending, thus promoting a more equitable distribution of the municipal budget and more democratic and inclusive governance. Similarly, through the "Jamundí Somos Todos" Development Plan, programs such as "Works for Taxes" and the strengthening of the public health network were promoted, consistent with the principles of social justice.
Plan prospectivo para la dirección seccional de aduanas Dian - Cartagena
(Universidad Santo Tomás, 2025-12-17) Moreno Cuesta, Yanny Leisa; Murillo Moreno, Adela; Gutierrez Villamil, Luis Manuel; Sierra Arias, Darío Alfonso
This project presents a prospective plan for the DIAN Customs Section in Cartagena, with a horizon to 2030, aimed at strengthening its operational and technological capacity to improve customs tax collection. Based on an institutional diagnosis that examines the environment, internal processes, citizen service, and control indicators, several issues were identified, including technological weaknesses, manual documentation, staff allocation gaps, and limited operational efficiency. Using strategic and foresight tools such as MEFI, MEFE, MICMAC, SMIC, RICE, and IGO, the study proposes strategies to enhance decision-making, modernize processes, and strengthen customs management. The project outlines concrete actions to support institutional goals and contribute to fiscal sustainability and improved public value. Keywords: DIAN, customs management, foresight, strategic planning, tax collection, institutional modernization
Evaluación del Proceso de Gestión financiera en una institución Prestadora de Servicios de Salud para Mejorar Prácticas de Auditoria Y Control Interno
(Universidad Santo Tomás, 2025-11-07) Ospina Tagarife, Leidy Viviana; Gelvéz Villamizar, Natalia de Jesus; Universidad Santo Tomás
This study aims to evaluate the financial management process at the in a health institution order to identify weaknesses in auditing and internal control practices and propose improvements to enhance transparency and proper use of resources. The problem identified is the lack of a structured evaluation and effective follow-up on audit findings, which limits continuous improvement. The method used was a qualitative approach with a descriptive-explanatory design, applying techniques such as surveys, interviews, and document analysis involving financial department personnel. The results show a lack of standardized procedures, a weak culture of continuous improvement, and a high dependence on software for managing financial information. In addition, the importance of implementing clear technical tools for process-based auditing is highlighted. The discussion emphasizes the need for a follow-up system to correct deficiencies, prevent risks, and improve decision-making. It is concluded that strengthening internal control and auditing will significantly contribute to a more efficient and transparent financial management, benefiting not only the institution but also its users and oversight bodies. This evaluation may serve as a replicable improvement model for other entities in the health sector. Keyword: auditing, control, management, processes, health
Análisis del impacto del índice de desempeño fiscal en el crecimiento económico de los municipios de la provincia Metropolitana de Santander durante los últimos cinco años
(Universidad Santo Tomás, 2025-10-06) Larrotta Carreño, Sandra Milena; Delgado Arciniegas, Leidy Viviana; Moncada Rios, Daniel
The results of the Fiscal Performance Index (FPI) are a key factor in evaluating the administrative and financial management of municipalities (DNP, 2023). This project analyzes the impact of the FPI on the economic growth of municipalities in the Metropolitan Province of Santander, identifying internal and external factors that influence these results. The main objective is to establish how fiscal performance impacts local economic development, providing useful information for the design of more effective public policies regarding territorial finance (Gómez, 2022). The research is conducted using a descriptive approach with a case study, using the last five years as a reference (Martínez, 2021). The theoretical framework is based on public financial management and fiscal decentralization, highlighting that efficient resource management can promote greater economic growth (Rodríguez, 2020). In this sense, the aim is to identify the impact of the IDF indicators on variables such as public investment, job creation, infrastructure, and quality of life. The findings will allow us to characterize common patterns among municipalities, differentiating those with better financial practices and more sustainable local policies. Furthermore, the results are expected to contribute to strengthening municipal management and designing strategies that boost regional economic development (López, 2019). The analysis shows a positive relationship between fiscal performance and economic growth, highlighting that financial efficiency, savings capacity, and public investment are crucial factors in improving the quality of life in the Metropolitan Province of Santander.
Colombia un pais sin Limites "Innovación y Economía"
(Universidad Santo Tomás, 2025-09-15) Calcetero Martinez, Martha Yanneth; Gomez Rueda, Jenny Katherine
The 2024 Visionaries Summit, titled "A Country Without Limits" and organized by Universidad Santo Tomás, was a highly relevant and valuable event for graduates. The summit featured prominent national and international speakers who shared their knowledge and experiences in key areas such as economics, communications, culture, leadership, and digital transformation. This event was valuable not only for the high quality of its lectures and panel discussions but also for its ability to broaden attendees' perspectives. The opportunity to interact with leaders and experts from various sectors provided an enriching experience that significantly contributed to professional development and fostered engagement with an entrepreneurial, dynamic, and innovative environment.
Análisis de la eficiencia en la gestión del gasto público en Colombia en el año 2024 y estrategias para la optimización de la ejecución y asignación de los recursos públicos
(Universidad Santo Tomás, 2025-05-20) Quintero Turizo, Jorge Eliecer; Bonilla Lesmes, Jenny Rocío; Silva Amaya, Karen Dayana; Moncada Rios, Daniel
This research paper aims to analyze the efficiency of public expenditure management in Colombia during the year 2024, identifying the main challenges facing the country in the administration of state resources. Throughout the study, budget execution figures for key sectors such as health, education, mining, and energy, as well as science, technology, and innovation, are examined, comparing them with previous years, such as 2019, to contextualize the progress and setbacks in public financial management. The results obtained identify critical areas where efficient execution problems persist and where government efforts have shown limited progress. Recommendations are also presented to optimize the use of public resources, addressing the need to strengthen institutional capacity, improve equity in resource distribution, and strengthen monitoring and evaluation mechanisms. This study has a significant academic and practical impact, as its findings can inform the design of more effective fiscal policies and contribute to the academic debate on public spending in contexts of economic and social change. The results can also be useful to government entities, fiscal policymakers, academics, and the general public, promoting a better understanding and management of public resources
Diseño del presupuesto de ingresos y gastos 2025 para Sociedad Terminal de Transporte Ocaña S.A., Colombia, en cumplimiento del marco normativo y eficiencia en la asignación de recursos
(Universidad Santo Tomás, 2025-08-25) Leon Santos, Yenny Viviana; Vargas Villamizar, Álvaro Javier
The formulation of the 2025 budget for the Ocaña Transport Terminal Company S.A. is based on a regulatory framework that includes the Constitution, Decrees 111 and 115 of 1996, the Commercial Code, Law 489 of 1998, and Law 819 of 2003, which guarantee legality, efficiency, and fiscal control. The 2020–2024 financial analysis revealed fluctuations in revenue and expenses, affecting profitability, highlighting the need to strengthen planning. The 2025–2026 budget model projects increased revenue, reduced expenses, and improved margins. For its control, a dashboard of indicators is implemented to monitor execution and support strategic decisions, promoting sustainability, transparency, and alignment with institutional objectives.
Impacto de la economía informal en la evasión fiscal en Colombia estrategias para la formalización y fortalecimiento del sistema tributario
(Universidad Santo Tomás, 2025-08-15) León Gómez, Adriana Rocio; Olarte Castrillón, Carlos; Moncada Ríos, Daniel
Abstract The informal economy in Colombia represents a significant challenge for public finances, as many economic activities operate outside the scope of state regulation, which reduces tax collection (DANE, 2025). This situation limits the resources available for investment in infrastructure, education, health, and other key sectors for economic and social development (La República, 2024). The lack of registration and oversight by public institutions allows for tax evasion, such as VAT, income tax, and social security contributions, thereby weakening the country’s social protection system (Mahecha, 2015). The main objective of this project is to analyze the impact of the informal economy on tax evasion in Colombia and propose strategies to mitigate its negative effects. The relevance of the project lies in its potential to improve the efficiency of the tax system and promote more inclusive economic development. The methodology will combine quantitative and qualitative methods, including statistical analyses, econometric models, expert interviews, and a review of successful policies in other countries. The theoretical framework will be based on economic theories such as economic dualism and rational choice, while the conceptual framework will include key terms such as informality, tax evasion, state regulation, formalization, oversight, tax collection, incentives, digitalization, and simplification. The expected results aim to provide specific recommendations to reduce informality and improve the efficiency of the tax system in Colombia, influencing the formulation of public policies and financial practices.
ParticipativaPP sistema de gobernanza, financiación y gestión
(Universidad Santo Tomás, 2025-08-11) Galvis Contreras, Germán Dario; Moncada Rios, Daniel
Colombia lacks an integrated system to ensure transparent and efficient management of productive and social infrastructure projects, hindering their alignment with territorial needs and limiting citizen participation in prioritization, monitoring, and oversight. This research proposes a participatory governance model, based on enhanced Public-Private Partnerships (PPPs), incorporating technological tools to standardize project structuring, consolidate a decentralized national database, and verify key information (stakeholders, resources, progress). It also integrates innovative financing mechanisms, such as participatory capital and crowdfunding, to attract profitable investments and reduce bureaucratic biases. The goal is to enhance transparency, optimize resources, and strengthen the socioeconomic impact of projects by actively engaging communities, the private sector, and the state. Implementation requires: (1) adopting technologies like blockchain for traceability and smart contracts; (2) reforming Law 1508 of 2012 to institutionalize citizen participation and establish the legal framework for Participatory Public-Private Projects (PPPP). This system aims not only to enhance territorial competitiveness but also to foster trust in public management, democratize investment decisions, and stimulate the national economy. The study analyzes international cases, regulatory challenges, and technological opportunities to design a scalable fixed to Colombians territorials’ entities.
Evaluación de la eficiencia del gasto público en educación básica y media en la provincia de Guanentá durante los años 2023 y 2024
(Universidad Santo Tomás, 2025-08-11) Parra Matallana, Joselin; Patiño Silva, Lida Fernanda; Moncada Rios, Daniel
Indicators of the quality of secondary education in the province of Guanentá suggest problems of efficiency in educational spending (Becker, 1964). This research seeks to evaluate the efficiency of public spending on basic and secondary education in the province during the years 2023 and 2024, and to analyze its impact on key indicators of regional socioeconomic development. This study is relevant for the public finances of the province, since it makes it possible to evaluate the efficiency in the allocation of funds for basic and secondary education (Farrell, 1957). It also contributes to knowledge on the subject, which has been little studied in the province of Guanentá. A mixed method will be used, combining quantitative analysis through linear regressions and Data Envelopment Analysis, to measure the relationship between expenditure per student and educational outcomes, as well as the technical efficiency of municipalities (Hanushek & Woessmann, 2011). Theoretical bases include human capital theory, public expenditure efficiency theory and educational productivity theory, necessary to establish the relevance of education and expenditure efficiency as determinants of regional socioeconomic development. It is expected to demonstrate that municipalities with greater efficiency in educational spending have better results in Saber 11 tests and lower school dropout rates. The findings of this research will provide valuable information for public policy makers, helping to apply solutions where the problems really are.
Análisis de las políticas fiscales y su influencia en el crecimiento económico de Bucaramanga en los últimos cinco años
(Universidad Santo Tomás, 2025-08-12) González Borbón, Laura Sofía; Moncada Ríos, Daniel
The analysis of fiscal policies and their influence on Bucaramanga's economic growth between 2019 and 2024 is fundamental to understand the effects of government decisions on the city's financial dynamics. During this period, Bucaramanga faced considerable economic challenges originating from the COVID-19 pandemic, which impacted essential sectors, increased unemployment, and caused disruptions in public investment. This research analyzes the role of taxes, state investment and fiscal strategies applied in the region, assessing their influence on sustainable development and economic stability. Fiscal policies can either boost growth or represent an obstacle to investment and job creation. For this reason, it is vital to determine which strategies have proven to be most effective and which need to be modified to enhance their impact on the local economy. In addition, this study provides essential tools for policy makers, business people and entrepreneurs, providing meaningful data for strategic decision making. This evidence-based analysis aims to contribute to the creation of a fairer and more sustainable economic environment for Bucaramanga by promoting more efficient fiscal and financial planning.
Desafíos y oportunidades de la inteligencia artificial en la prevención del fraude financiero en el sector público desde la profesión contable en Colombia
(Universidad Santo Tomás, 2025-07-18) Adan Duran, Angela Lorena; Galeano Rojas, Leidy; Torres Bayona, Luz Elena; Acevedo Amorocho, Alejandro
This study examines the challenges and opportunities of artificial intelligence (AI) in preventing financial fraud in the Colombian public sector from an accounting perspective. The main problem lies in the low adoption of emerging technologies in a context of increasing fraud. The objective is to assess how AI can strengthen internal control systems and improve public transparency. The research is descriptive, with a qualitative approach and a systematic documentary design, based on the review of scientific literature, regulations, and institutional reports. The findings reveal that technologies like machine learning and predictive analytics enhance real-time fraud detection and optimize financial processes. It is concluded that AI is a strategic tool for modernizing public accounting, reinforcing accountability, and requires ongoing training for accounting professionals and a strengthened regulatory framework.
Evaluación del recaudo del impuesto predial en el municipio de Chimichagua (2021- 2023) estrategias de mejora
(Universidad Santo Tomás) Aroca Medina, Lina Marcela; Rodríguez Sarmiento, José Luis; Leon Macias, Karla Julianny; Caraballo, Leonardo Javier
The research aims to evaluate property tax collection in the municipality of Chimichagua during the 2021-2023 period and propose strategies to increase the collection of unrestricted investment resources, enabling the execution of investment projects with social, economic, and environmental sustainability impact. The methodology is descriptive, with a deductive approach and a mixed-methods research design, allowing for a comprehensive analysis of the municipality's financial situation. In conclusion, the investigation has identified several shortcomings that affect the efficiency of the collection process, including a lack of updated land registry, insufficient communication of tax dates and benefits, and the limited operational capacity of the collection office. These deficiencies have resulted in low rates of timely payment by taxpayers, which compromises the municipality's ability to finance projects

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