Las Reglas Fiscales y sus efectos en la Gestión Pública de las Municipalidades Provinciales del Perú, 2017 - 2019
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Date
2021
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Universidad Nacional de Trujillo
Abstract
En este trabajo de investigación se pretende determinar los efectos de las reglas fiscales en la gestión pública de las municipalidades provinciales del Perú durante 2017-2019. Se utilizó un enfoque cuantitativo utilizando técnicas de procesamiento estadístico como el modelo de regresión lineal múltiple. Se analizaron los datos de 195 Municipalidades provinciales. En primer lugar, se abarcaron aspectos teóricos que permitieron operacionalizar las variables de interés; en segundo lugar, se recogieron los datos del Ministerio de Economía y Finanzas sobre las reglas fiscales y la estructura presupuestal de las municipalidades; y, en tercer lugar, se procesaron estadísticamente los datos verificando los supuestos del modelo de regresión elegido. Se obtuvieron como resultados que existe una relación poco significativa con la dimensión planificación de la gestión pública municipal, sin embargo, la correlación fue significativa con los atributos de la dimensión de capacidad de financiamiento. En conclusión, las reglas fiscales son medianamente significativas para explicar la variación de los atributos de la gestión pública.
ABSTRACT This research work aims to determine the effects of fiscal rules in the public management of the provincial municipalities of Peru during 2017-2019. A quantitative approach was carried out using statistical processing techniques such as the multiple linear regression model. Data from 195 provincial municipalities were analyzed. In the first place, theoretical aspects were covered that made it possible to operationalize the variables of interest; second, data were collected from the Ministry of Economy and Finance on fiscal rules and the budgetary structure of the municipalities; and, thirdly, the data were statistically processed verifying the assumptions of the chosen regression model. The results were obtained that there is little significant relationship with the planning dimension of municipal public management, however, the correlation was significant with the attributes of the financing capacity dimension. In conclusion, fiscal rules are moderately significant in explaining the variation in the attributes of public management.
ABSTRACT This research work aims to determine the effects of fiscal rules in the public management of the provincial municipalities of Peru during 2017-2019. A quantitative approach was carried out using statistical processing techniques such as the multiple linear regression model. Data from 195 provincial municipalities were analyzed. In the first place, theoretical aspects were covered that made it possible to operationalize the variables of interest; second, data were collected from the Ministry of Economy and Finance on fiscal rules and the budgetary structure of the municipalities; and, thirdly, the data were statistically processed verifying the assumptions of the chosen regression model. The results were obtained that there is little significant relationship with the planning dimension of municipal public management, however, the correlation was significant with the attributes of the financing capacity dimension. In conclusion, fiscal rules are moderately significant in explaining the variation in the attributes of public management.
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Keywords
Reglas fiscales, Gobiernos locales, Gestión pública