Análisis de los costos del Contrato de Concesión no. 001 de 2014 de alumbrado público suscrito entre el Municipio de San Vicente de Chucurí y DOLMEN S.A E.S.P

Abstract

This case study was carried out in order to analyze the costs of the concession No.001 of 2014 of public lighting subscribed between the municipality of San Vicente de Chucurí and Dolmen SA ESP taking into account the regulations that regulate the costs of this activity in Colombia, as well as knowing the structure and distribution of the costs of this concession contract. After collecting, organizing, tabulating and analyzing the information collected, it was found that the costs of the concession contract studied exceeds the real income collected by way of the public lighting tax, generating a fiscal deficit to the municipality's finances. In addition, the criteria that served as a guide for decision making in order to improve the effects of the concession contract in the public finances of the municipality with respect to the public lighting tax were analyzed.