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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2018
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| _version_ | 1824185869565689856 |
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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 |