Análisis comparativo del desempeño fiscal de los municipios del área metropolitana de Bucaramanga durante las vigencias 2023–2024

Abstract

Territorial fiscal performance determines the capacity to finance public expenditure using own-source revenue; however, the Bucaramanga Metropolitan Area (AMB) continues to face challenges regarding the traceability of financial information, outdated property registry data, and regulatory inconsistencies that affect revenue collection and budget execution. A quantitative, descriptive, and analytical approach was adopted, utilizing a census design based on budget execution reports and public financial statements from the four municipalities; this documentary analysis was complemented by the calculation of fiscal performance indicators and an intermunicipal comparative exercise using official sources such as the CHIP system, SECOP II, and local government transparency portals. The results show that the Industry and Commerce Tax, the Unified Property Tax, and the Gasoline Surcharge accounted for an average of 70.9% of municipal tax revenue in 2024, a figure lower than the 81.46% reported by Bonilla for 2019 suggesting a shift in the AMB's tax structure. Two structural weaknesses were also identified: a lag in updating property registry data and non-compliance with the transparency standards established by Law 1712 of 2014. The study concludes that there is a need to promote technical and tax coordination mechanisms among municipal administrations while respecting their legal competencies as well as to update property registry information and implement an integrated fiscal transparency system that fosters voluntary tax compliance.