Alternativas de mejoramiento de la autonomía financiera del municipio de San Rafael Antioquia, de acuerdo con la categorización, el desempeño fiscal y la solvencia financiera.

Abstract

This monograph proposes strategies to improve the Financial Autonomy of the Municipality of San Rafael, Antioquia, in accordance with the Municipal Categorization, the Fiscal Performance Index and the Financial Solvency. The methodological design is based on a mixed approach, combining qualitative, descriptive and projective methodologies, and uses the case study, documentary research and a survey as instruments. Within the theoretical base, relevant antecedents were found regarding the main concepts, but there are no previous investigations applied to the particular case of San Rafael, Antioquia. Among the most relevant findings, it was found that the Municipality has created strategies to improve Financial Autonomy. It was also determined that the main causes of the low level of categorization and Fiscal Performance Index are mainly associated with a low number of sources of own income and with tax evasion. In the same way, the lack of updating of the financial data of the municipality was found as a problem point. Finally, various implementation proposals are made in order to meet the main objective, among which the creation of strategies focused on the generation of new jobs and formalization of informal employment, the strengthening of the tourism sector and the transformation of a tax culture stand out. , to increase the degree of Financial Autonomy.