Incidencia de los Ingresos Tributarios y no Tributarios en los Gastos de Funcionamiento del Municipio de Gamarra Departamento del Cesar durante el periodo 2016 - 2019

Abstract

The National Constitution of Colombia in its article 334 states that "the general direction of the economy shall be in charge of the State", a conception of the Keynesian model, which seeks the growth of the economy with state intervention. Thus, by influencing the market, the obligation to collect taxes, fees and contributions is generated and these revenues are reallocated according to public spending. Although public finance is a frequent topic of study, tax and non-tax revenues are not. The present study analyzes the incidence of these revenues in the operating expenses in the Municipality of Gamarra located in the Department of Cesar in the period 2016 – 2019 and the result of these variables, it relates mechanisms through which a territorial entity can increase these revenues and finance its state mission, resulting in the well-being of the citizens of the local governments. This study is of a quantitative nature, based on the budgets of income and expenditure or appropriation law, taking as a reference the effective collections of each term and the commitments. It is evident that 13% of municipal revenue is from these and 87% from national transfers (General System of Participations and Royalties); this does not generate an unfavorable financial situation for the Municipality when, financially, it is sustainable.