Analysis of financial disparities in municipalities of the department of Cesar, Colombia: a longitudinal study (2019–2023)

Ossa González, Genjis Alberto (2025) Analysis of financial disparities in municipalities of the department of Cesar, Colombia: a longitudinal study (2019–2023). Tendencias, 26 (2). pp. 241-271. ISSN 01248693

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Resumen

Introduction: This study analyzes the evolution of public revenues and expenditures in eight municipalities of the department of Cesar, Colombia, between 2019 and 2023, paying special attention to local fiscal dynamics and their relationship with social indicators such as Unsatisfied Basic Needs (UBN). Objective: To analyze financial disparities in municipalities in the department of Cesar. Methodology: A descriptive-comparative approach was applied based on the analysis of budget and population data. The sources of income and the destinations of expenditure in each municipality were observed and contrasted throughout the study period. Results: Municipalities with larger populations do not always generate more of their own income. Becerril and La Jagua de Ibirico stand out for their income from the exploitation of natural resources, while Agustín Codazzi shows a high dependence on royalties. A positive correlation was found between public social expenditure per capita and tax revenues, and based on the descriptive statistical analysis, it is observed that higher expenditure does not guarantee improvements in the UBN. Conclusions: The efficiency and quality of social spending are fundamental, since some municipalities, such as Aguachica and San Alberto, show stability in their financing, while others such as Becerril and Agustín Codazzi present significant variability, which reflects differences in their capacity for self-financing.

Tipo de Elemento:	Artículo
Palabras Clave:	economic development, income distribution, open data, economy, finance.
Asunto:	Ciencias Sociales > HB Economic Theory Ciencias Sociales > HC Economic History and Conditions
Division:	Revistas > Tendencias
Depósito de Usuario:	FACEA Fac. de Ciencias Econ. y Aministrativas
Fecha Deposito:	22 Dec 2025 15:57
Ultima Modificación:	22 Dec 2025 15:57
URI:	http://sired.udenar.edu.co/id/eprint/16148

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