Presupuestos plurianuales para mejora de gasto de inversión en Costa Rica
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Fecha
2020-01
Autores
Rodríguez Gómez, Javier F
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Editor
Universidad Nacional, Costa Rica
Resumen
El presente trabajo tiene como propósito estudiar la aplicación de la técnica de Presupuesto Plurianual, así como los resultados en cuanto a ejecución de gasto de capital en Latinoamérica, con el objetivo de buscar mecanismos de mejora para la ejecución de gasto de capital del Presupuesto Nacional costarricense. La técnica funciona como un instrumento que contiene la distribución a nivel de programas de los recursos financieros en instituciones públicas del Estado que se prevén recaudar y gastar en un periodo mayor al año; por lo general un periodo coincidente con el del mandato de gobierno y con sujeción al plan estratégico del Gobierno y al marco fiscal.
Se abordan las posibles ventajas que la técnica podría tener en Costa Rica a partir de la experiencia de los países latinoamericanos que lo han vivido, estudiando los resultados de ejecución que tienen, además de la legislación y normativa con que cuentan junto con los otros criterios de técnica como clasificadores, y normas específicas, tiempo de transición y evolución de su técnica, para finalmente considerar la posibilidad de aplicar un sistema similar de presupuesto plurianual en Costa Rica.
La ejecución presupuestaria de Costa Rica en sus diferentes desagregaciones se calculó con los datos de la Dirección General de Presupuesto Nacional, publicados en la página web del Ministerio de Hacienda. Los datos sobre las ejecuciones de los países de Latinoamérica se obtuvieron por medio de las páginas de las diferentes instituciones públicas. Al final se escogieron los tres países; Uruguay, Paraguay y Argentina cuya aplicación de la técnica resultaba ser más desarrollada.
The purpose of this paper is to study the application of the Multi-Year Budget technique, as well as the results in terms of capital expenditure execution in Latin America, with the aim of seeking improvement mechanisms for the execution of capital expenditure of the Costa Rican National Budget. . The technique works as an instrument that contains the distribution at the program level of financial resources in public institutions of the State that are expected to be collected and spent in a period greater than one year; generally a period that coincides with that of the government mandate and subject to the government's strategic plan and fiscal framework. The possible advantages that the technique could have in Costa Rica are addressed based on the experience of the Latin American countries that have lived through it, studying the execution results they have, in addition to the legislation and regulations they have, together with the other criteria of techniques such as classifiers, and specific standards, transition time and evolution of their technique, to finally consider the possibility of applying a similar multi-year budget system in Costa Rica. The budget execution of Costa Rica in its different breakdowns was calculated with data from the General Directorate of the National Budget, published on the website of the Ministry of Finance. The data on the executions of the Latin American countries were obtained through the pages of the different public institutions. In the end, the three countries were chosen; Uruguay, Paraguay and Argentina whose application of the technique turned out to be more developed.
The purpose of this paper is to study the application of the Multi-Year Budget technique, as well as the results in terms of capital expenditure execution in Latin America, with the aim of seeking improvement mechanisms for the execution of capital expenditure of the Costa Rican National Budget. . The technique works as an instrument that contains the distribution at the program level of financial resources in public institutions of the State that are expected to be collected and spent in a period greater than one year; generally a period that coincides with that of the government mandate and subject to the government's strategic plan and fiscal framework. The possible advantages that the technique could have in Costa Rica are addressed based on the experience of the Latin American countries that have lived through it, studying the execution results they have, in addition to the legislation and regulations they have, together with the other criteria of techniques such as classifiers, and specific standards, transition time and evolution of their technique, to finally consider the possibility of applying a similar multi-year budget system in Costa Rica. The budget execution of Costa Rica in its different breakdowns was calculated with data from the General Directorate of the National Budget, published on the website of the Ministry of Finance. The data on the executions of the Latin American countries were obtained through the pages of the different public institutions. In the end, the three countries were chosen; Uruguay, Paraguay and Argentina whose application of the technique turned out to be more developed.
Descripción
Trabajo Final de Graduación en Maestría en Gestión y Finanzas Públicas.
Palabras clave
GASTOS, NVERSIÓN, PRESUPUESTO NACIONAL, INGRESO PÚBLICO, GASTO PÚBLICO, PRODUCTO INTERNO BRUTO, COSTA RICA, COSTS, INVESTMENT, NATIONAL BUDGET, GOVERNMENT REVENUE, GOVERNMENT SPENDING, GROSS DOMESTIC PRODUCT