Financial Resources of the Decentralized Autonomous Governments: Case Study Autonomous Decentralized Municipal Governments

The better management of the different levels of government, in which there is a direct relationship with citizens, led to a new model of assuming and executing competencies. Decentralization brought a different distribution of resources based on the characteristics of the territory and on equity, b...

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Autor principal: Dávila, María José (author)
Outros Autores: Villares, Gustavo (author), Placencia, Marcelo (author)
Formato: article
Idioma:spa
Publicado em: 2018
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Acesso em linha:https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/499
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author Dávila, María José
author2 Villares, Gustavo
Placencia, Marcelo
author2_role author
author
author_facet Dávila, María José
Villares, Gustavo
Placencia, Marcelo
author_role author
collection Revistas Universidad Tecnológica Equinoccial
dc.creator.none.fl_str_mv Dávila, María José
Villares, Gustavo
Placencia, Marcelo
dc.date.none.fl_str_mv 2018-12-01
dc.format.none.fl_str_mv application/pdf
dc.identifier.none.fl_str_mv https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/499
10.29019/eyn.v9i2.499
dc.language.none.fl_str_mv spa
dc.publisher.none.fl_str_mv Universidad UTE
dc.relation.none.fl_str_mv https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/499/416
dc.rights.none.fl_str_mv Derechos de autor 2018 Los Autores
https://creativecommons.org/licenses/by/3.0/ec/
info:eu-repo/semantics/openAccess
dc.source.none.fl_str_mv Economía y Negocios; Vol. 9 No. 2 (2018): Journal Economía y Negocios (July - December 2018); 65 - 82
Economía y Negocios; Vol. 9 Núm. 2 (2018): Revista Economía y Negocios (Julio - Diciembre 2018); 65 - 82
2602-8050
reponame:Revistas Universidad Tecnológica Equinoccial
instname:Universidad Tecnológica Equinoccial
instacron:UTE
dc.subject.none.fl_str_mv Fiscal decentralization
Decentralized Autonomous Governments
Public Finances
Competencies
Descentralización fiscal
Gobiernos Autónomos Descentralizados
Finanzas Públicas
Competencias
dc.title.none.fl_str_mv Financial Resources of the Decentralized Autonomous Governments: Case Study Autonomous Decentralized Municipal Governments
Recursos Financieros de los Gobiernos Autónomos Descentralizados: Caso de Estudio Gobiernos Autónomos Descentralizados Municipales
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed
Evaluado por pares
description The better management of the different levels of government, in which there is a direct relationship with citizens, led to a new model of assuming and executing competencies. Decentralization brought a different distribution of resources based on the characteristics of the territory and on equity, but it also left a continuous work that the Decentralized Autonomous Governments (GAD) must carry out to strengthen their institutional and financial capacities. Hence the importance of strengthening the finances of the GAD through its management with a focus on its main own income. The quantitative analysis based on the municipal GAD states that although it is true that in the period between 2006-2015 its income has increased and the dependency index has been gradually decreasing, however this decrease is short, because the index is located in 77%. Undoubtedly, the management by the municipal GADs in strengthening their finances has resulted in an increase in collection for their main own income, that is, taxes (property tax, patents and total assets), reaching a greater representation in relation to gross domestic product (GDP).
eu_rights_str_mv openAccess
format article
id REVUTE_23f67ee4dcb7c411e14e1b2fc8053dbb
identifier_str_mv 10.29019/eyn.v9i2.499
instacron_str UTE
institution UTE
instname_str Universidad Tecnológica Equinoccial
language spa
network_acronym_str REVUTE
network_name_str Revistas Universidad Tecnológica Equinoccial
oai_identifier_str oai:ojs.ute.edu.ec:article/499
publishDate 2018
publisher.none.fl_str_mv Universidad UTE
reponame_str Revistas Universidad Tecnológica Equinoccial
repository.mail.fl_str_mv .
repository.name.fl_str_mv Revistas Universidad Tecnológica Equinoccial - Universidad Tecnológica Equinoccial
repository_id_str 0
rights_invalid_str_mv Derechos de autor 2018 Los Autores
https://creativecommons.org/licenses/by/3.0/ec/
spelling Financial Resources of the Decentralized Autonomous Governments: Case Study Autonomous Decentralized Municipal GovernmentsRecursos Financieros de los Gobiernos Autónomos Descentralizados: Caso de Estudio Gobiernos Autónomos Descentralizados MunicipalesDávila, María JoséVillares, GustavoPlacencia, MarceloFiscal decentralizationDecentralized Autonomous GovernmentsPublic FinancesCompetenciesDescentralización fiscalGobiernos Autónomos DescentralizadosFinanzas PúblicasCompetenciasThe better management of the different levels of government, in which there is a direct relationship with citizens, led to a new model of assuming and executing competencies. Decentralization brought a different distribution of resources based on the characteristics of the territory and on equity, but it also left a continuous work that the Decentralized Autonomous Governments (GAD) must carry out to strengthen their institutional and financial capacities. Hence the importance of strengthening the finances of the GAD through its management with a focus on its main own income. The quantitative analysis based on the municipal GAD states that although it is true that in the period between 2006-2015 its income has increased and the dependency index has been gradually decreasing, however this decrease is short, because the index is located in 77%. Undoubtedly, the management by the municipal GADs in strengthening their finances has resulted in an increase in collection for their main own income, that is, taxes (property tax, patents and total assets), reaching a greater representation in relation to gross domestic product (GDP).El conllevar de mejor manera la gestión de los diferentes niveles de gobierno, en la cual se tenga una relación directa con la ciudadanía, originó un nuevo modelo de asumir y ejecutar competencias. La descentralización trajo consigo una distribución diferente de recursos basada en las características propias del territorio y en la equidad, pero también dejo inmerso el trabajo continuo que los Gobiernos Autónomos Descentralizados (GAD) deben realizar para fortalecer sus capacidades institucionales y financieras. De ahí la importancia del fortalecimiento de las finanzas de los GAD a través de su gestión con enfoque en sus principales ingresos propios. El análisis cuantitativo basado en los GAD municipales refiere que si bien es cierto en el periodo entre 2006–2015 los ingresos propios han incrementado y el índice de dependencia ha ido disminuyendo paulatinamente, no obstante esta disminución es corta, debido a que el índice se sitúa en 77%. Es indudable que la gestión por parte de los GAD municipales en fortalecer sus finanzas se ha traducido en un incremento de recaudación por concepto de sus principales ingresos propios, es decir, los tributos (impuesto predial, patentes y activos totales), llegando a tener una mayor representatividad en relación al producto interno bruto (PIB).Universidad UTE2018-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewedEvaluado por paresapplication/pdfhttps://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/49910.29019/eyn.v9i2.499Economía y Negocios; Vol. 9 No. 2 (2018): Journal Economía y Negocios (July - December 2018); 65 - 82Economía y Negocios; Vol. 9 Núm. 2 (2018): Revista Economía y Negocios (Julio - Diciembre 2018); 65 - 822602-8050reponame:Revistas Universidad Tecnológica Equinoccialinstname:Universidad Tecnológica Equinoccialinstacron:UTEspahttps://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/499/416Derechos de autor 2018 Los Autoreshttps://creativecommons.org/licenses/by/3.0/ec/info:eu-repo/semantics/openAccess2023-07-01T16:29:06Zoai:ojs.ute.edu.ec:article/499Institucionalhttps://www.ute.edu.ec/revistas-ute/Universidad privadahttps://www.ute.edu.ec/..Ecuador.1390-65421390-6542opendoar:02025-02-07T20:36:22.110701Revistas Universidad Tecnológica Equinoccial - Universidad Tecnológica Equinoccialtrue
spellingShingle Financial Resources of the Decentralized Autonomous Governments: Case Study Autonomous Decentralized Municipal Governments
Dávila, María José
Fiscal decentralization
Decentralized Autonomous Governments
Public Finances
Competencies
Descentralización fiscal
Gobiernos Autónomos Descentralizados
Finanzas Públicas
Competencias
status_str publishedVersion
title Financial Resources of the Decentralized Autonomous Governments: Case Study Autonomous Decentralized Municipal Governments
title_full Financial Resources of the Decentralized Autonomous Governments: Case Study Autonomous Decentralized Municipal Governments
title_fullStr Financial Resources of the Decentralized Autonomous Governments: Case Study Autonomous Decentralized Municipal Governments
title_full_unstemmed Financial Resources of the Decentralized Autonomous Governments: Case Study Autonomous Decentralized Municipal Governments
title_short Financial Resources of the Decentralized Autonomous Governments: Case Study Autonomous Decentralized Municipal Governments
title_sort Financial Resources of the Decentralized Autonomous Governments: Case Study Autonomous Decentralized Municipal Governments
topic Fiscal decentralization
Decentralized Autonomous Governments
Public Finances
Competencies
Descentralización fiscal
Gobiernos Autónomos Descentralizados
Finanzas Públicas
Competencias
url https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/499