Abstract

MONTILLA-GALVIS, Omar de Jesús; YANGUAS-BOTERO, Ibis Danilo  and  RUIZ-FERNANDEZ, Juan José. Analysis of public finances in the Municipal Territorial Taxation - Santiago de Cali: communes 21, 10 and 22. Entramado [online]. 2022, vol.18, n.1, e202.  Epub June 13, 2022. ISSN 1900-3803.  https://doi.org/10.18041/1900-3803/entramado.1.8466.

The research presented below corresponds to the analysis of public finances, specifically the Municipal Territorial Tax Site (SFTM), of the municipality of Santiago de Cali, Colombia, in the communes 21 [low-low socioeconomic status], 10 [middle socioeconomic status] and 22 [high-high socioeconomic status], during the period 2012-2015, in which an investment was made by the municipality in order to satisfy the needs of the population and improve people's quality of life. To carry out the analysis, the Development Plans of Communes and Townships, the Annual Operational Investment Plans (POAI) and the executed budget of the SFTM were used as tolos, comparing the per capita investment of the intervened problems between the studied communes. As a result of this analysis, failures in the allocation and execution of resources were identified, since sensitive problems were not prioritized for communes 21 and 10, such as security, job training, care for the elderly and the political participation of social organizations, which are considered important for the economic and social development of the less favored communes.

Keywords : Public finances; Located Municipal Territorial Taxation; public acounting; Annual Investment Operational Plans (POAI); Development Plan of Communes and Townships; income and appropriations budget; budget execution.

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