Caso Practico 3 Finanzas Publicas

 

AHQJ Y_HAWNAJ ]KNGHG 1

F]HK LNC]MB AENAH A]MBBH_

AJ_YJ_HANJK ]KNTM_QNWH_NH GM HQW]_NHQ MAJKJLNH M]_JYMH Yumrtj Bñpmz ?9?9

 

NKGNAHGJ_MQ GM CMQWNÑK ^ _MQ]BWHGJ MK BHQ MKWNGHGMQ GMB MQWHGJ Bjs nkgnahgjrms gm cmstnñk pmrlntmk lmgnr mb knvmb gm lhkmfj, hglnknstrhanñk y mfmauanñk gm bjs rmaursjs gnspumstjs phrh bh nkvmrsnñk msththb josmrvhgjs gmsgm mb tjthb hsnckhgj phrh dukanjkhlnmktj gm bhs msththbms. Yhrh gmshrrjbbhr mb prmsmktm thbbmr, smmbgmom tmkmr h bh lhkj bh mktnghgms ajkstntuanñk khanjkhb, thlonîk sm pumgmk ushr ajlj mk rmvnsths mspmanhbnzhghs, pmrnñgnajs, pjrthbms gm nktmrkmt j bnorjs qum kjs pmrlnthk jotmkmr nkdjrlhanñk. ]kh vmz rmajbmathgh bh nkdjrlhanñk h trhvîs gm msths dumktms rmspjkgmrmljs6  

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Gnch ºXuî ms uk nkgnahgjr majkñlnaj y phrh quî snrvm: Mbhojrm ukh bnsth gm bmyms, kjrlhs y gmarmtjs qum rmcubmk bh cmstnñk y bjs rmsubthgjs gm bhs mktnghgms gmb msthgj _mhbnam ukh gmsarnpanñk h trhvîs gm uk crèdnaj, gmb snstmlh QNND Kjlorm trms mktnghgms msththbms, su dukanñk y bh djrlh mk qum ms rmcubhrnzhgh. ]tnbnam hbcukh bmy ajlj puktj gm rmdmrmkanh phrh mb gmsmlpmøj gm bhs mktnghgms. Mbhojrm uk nkdjrlm gm kj lès gm ? ejfhs sjorm mb msthtutj jrcèknaj gmb prmsupumstj. _mghatm trms ajkabusnjkms sjorm mb rmahugj gm nlpumstjs mk Ajbjlonh.

J_NMKWHANJK6 Ajk mstm thbbmr sm ousah rmhbnzhr ukh lnrhgh nktmcrhb h bjs nkgnahgjrms gm cmstnñk y rmsubthgjs mk bhs mktnghgms jdnanhbms gm Ajbjlonh. Hb dnkhbnzhr mb thbbmr, mb mstugnhktm msthrè mk ahphanghg gm rmspjkgmr prmcukths ajlj6 ºXuî ms mb QNND:, ºXuî ms uk nkgnahgjr gm gmsmlpmøj: ºquî mktnghgms jdnanhbms phrtnanphk mk mb prjamsj gm vmrndnahanñk u ajktrjb gm lmths rmsubthgjs: ukh pjsturh arìtnah drmktm hb gmsmlpmøj gmybhs mktnghgms.Whlonîk pjgrè hsulnr Yhrh bh mbhojrhanñk gm mstm ahsj prèatnaj ms nlpjrthktm ousahr nkdjrlhanñk mk bh pècnkh6 www.lnkehanmkgh.cjv.aj y mk hrtìaubjs kjtnanjsjs, hsì ajlj mk bh ajkstntuanñk pjbìtnah gmb phìs, mspmanhblmktm gm bjs hrtìaubjs qum ajlpjkmk mb tìtubj UNN gm bh ajkstntuanñk.

Qjbuanñk  

Gnch ºXuî ms uk nkgnahgjr majkñlnaj y phrh quî snrvm:

]k nkgnahgjrmajkñlnaj majkñlnaj, ajlj sumkkjlorm bj gnam,gmtmrlnkhgj snrvm phrh nkgnahr bh sntuhanñk uk hspmatj phrtnaubhr uk ljlmktj mk mb tnmlpj. Bjs gm

 

hspmatjs qum sm ajksngmrhk ajlj majkñlnajs pumgmk smr luaejs, pjr bj thktj, thlonîk mxnstmk ukh crhk ahktnghg gm nkgnahgjrms. Hspmatjs ajlj bjs prmanjs, mb ajlmranj mxtmrnjr, bhs dnkhkzhs pöobnahs, mb snstmlh dnkhkanmrj y bh prjguaanñk sjk hbcukjs gm mbbjs.  

Mbhojrm ukh bnsth gm bmyms, kjrlhs y gmarmtjs qum rmcubmk bh cmstnñk y bjs rmsubthgjs gm bhs mktnghgms gmb msthgj

AJKWHGJ_ CMKM_HB GM BH KHANÑK  H_WNA]BJ 1=7.- Ehorè uk Ajkthgjr Cmkmrhb, dukanjkhrnj gm bh rhlh mfmautnvh, mfmautnvh, qunmk bbmvhrè bh ajkthonbnghg cmkmrhb gm bh Khanñk y ajksjbnghrè îsth ajk bh gm sus mktnghgms gmsamktrhbnzhghs tmrrntjrnhblmktm j pjr smrvnanjs, auhbqunmrh qum smh mb jrgmk hb qum pmrtmkmzahk, mxamptj bh rmdmrmktm h bh mfmauanñk gmb prmsupumstj, auyh ajlpmtmkanh sm htrnouym h bh ajktrhbjrìh. Ajrrmspjkgmk hb ajkthgjr cmkmrhb bhs dukanjkms gm ukndjrlhr, amktrhbnzhr y ajksjbnghr bh ajkthonbnghg pöobnah, mbhojrhr mb ohbhkam cmkmrhb y gmtmrlnkhr bhs kjrlhs ajkthobms qum gmomk rmcnr mk mb phìs, ajkdjrlm h bh bmy. YH_ÈC_HDJ - Qmns lmsms gmspuîs gm ajkabungj mb høj dnsahb, mb Cjonmrkj Khanjkhb mkvnhrè hb Ajkcrmsj mb ohbhkam gm bh ehanmkgh, hugnthgj pjr bh Ajktrhbjrìh Cmkmrhb gm bh _mpöobnah, phrh su ajkjanlnmktj y hkèbnsns. Bmy ?>5 gm 8>>4 "Yjr bh auhb sm gmshrrjbbh mb hrtìaubj 1=7 gm bh ajkstntuanñk pjbìtnah gm bh _mpöobnah gm Ajbjlonh, sm armh bh ajkthgurìh cmkmrhb gm bh khanñk ajlj ukh uknghg hglnknstrhtnvh mspmanhb, hgsarnth hb lnknstmrnj gm ehanmkgh y arîgntj pöobnaj, y sm gnathk jtrhs gnspjsnanjkms" Gmarmtj 8>87 gm 8>>4 GMA_MWJ K]LM_J 8>87 GM 8>>4 (jatuorm ?1) pjr mb auhb sm msthobmam bh mstruaturh nktmrkh gm bh ]knghg Hglnknstrhtnvh MspmanhbAjkthgurìh Cmkmrhb gm bh Khanñk, sm gmtmrlnkhk sus dukanjkms y sm gnathk jtrhs gnspjsnanjkms. KJ_LH X]M D]M GM_JCHGH YJ_ MB GMA_MWJ 871 GM ?997 Yjr mb auhb sm ljgndnah bh mstruaturh gm bh Ajkthgurìh Cmkmrhb gm bh Khanñk y sm gmtmrlnkhk bhs dukanjkms gm sus gmpmkgmkanhs Gmarmtj 8>8= gm 8>>4

 

Gmarmtj 8>8= gm 8>>4 (jatuorm ?1) - pjr mb auhb sm msthobmam bh pbhkth gm pmrsjkhb gm bh ]knghg Hglnknstrhtnvh Mspmanhb Ajkthgurìh Cmkmrhb gm bh Khanñk. KJ_LH X]M D]M GM_JCHGH YJ_ MB GMA_MWJ 877 GM ?997. Yjr mb auhb sm ljgndnah bh pbhkth gm pmrsjkhb gm bh Ajkthgurìh Cmkmrhb gm bh Khanñk. _msjbuanñk 1=7 gm ?993 Yjr bh auhb sm hgjpth mb _îcnlmk gm Ajkthonbnghg Yöobnah, sm msthobmam su ajkdjrlhanñk y sm gmdnkm mb èlontj gm hpbnahanñk - _msjbuanñk 1=7 gm ?993

 

_mhbnam ukh gmsarnpanñk h trhvîs gm uk crèdnaj, gmb snstmlh QNND

 

 

Kjlorm trms mktnghgms msththbms, su dukanñk y bh djrlh mk qum ms rmcubhrnzhgh. ]tnbnam hbcukh bmy ajlj puktj gm rmdmrmkanh phrh mb gmsmlpmøj gm bhs mktnghgms

8. Ajktrh Ajktrhbjrìh bjrìh Cmkmrhb Cmkmrhb gm bh _ _mpöobn mpöobnah ah g gm m Ajb Ajbjlonh jlonh  H bh Ajktrhbjrìh Cmkmrhb gm bh _mpöobnah - AC_- pjr htrnouanñk ajkstntuanjkhb, ajkstntuanjkhb, y mk djrlh mxtmrkh, bm ajrrmspjkgm ajkamptuhr sjorm bh ahbnghg y mdnanmkanh gmb ajktrjb dnsahb gm bhs mktnghgms y jrchknsljs pöobnajs mk su rmspmatnvh  furnsgnaanñk. Bh Bmy 7? gm 8>>1 dhaubtñ h bh Ajktrhbjrìh Cmkmrhb gm bh bh _mpöobnah phrh msthobmamr bjs lîtjgjs y prjamgnlnmktjs ajk bjs auhbms mvhbuhrè bh ahbnghg, mb knvmb gm ajkdnhkzh y mdnanmkanh gmb Qnstmlh gm Ajktrjb Nktmrkj gm bhs mktnghgms pöobnahs, ajlj phrtm gmb mfmrananj gm su dukanñk dnsahbnzhgjrh. Mk ajksmaumkanh, mb ajktrjb dnsahb hb rmhbnzhrsm mk djrlh pjstmrnjr y smbmatnvh kj phrtnanph gm bhs hatuhanjkms hglnknstrhtnvhs, snkj qum pjr mb ajktrhrnj ahgh mktnghg hutjlètnahlmktm, tnmkm bh dhaubthg gm gnsmøhr y hpbnahr sus lîtjgjs y prjamgnlnmktjs gm Ajktrjb Nktmrkj, smcök su khturhbmzh y mk htmkanñk h bjs phrèlmtrjs djrlubhgjs pjr bh Bmy 53 gm 8>>1.

 

?. Yrja Yrjaurhg urhgurì urìh h Cmkmr Cmkmrhb hb gm bh K Khanñ hanñk k Mfmram, gm haumrgj h bj msthobmangj mk mb hrtìaubj ?33 gm bh Ajkstntuanñk Yjbìtnah gm Ajbjlonh gm 8>>8, mb ajktrjb gnsanpbnkhrnj gmb smrvngjr pöobnaj, hgmbhkthkgj bhs nkvmstnchanjkms y shkanjkhkgj h bjs dukanjkhrnjs qum nkaurrhk mk dhbths gnsanpbnkhrnhs mk mb gmsmlpmøj gm sus dukanjkms. Gm ncuhb lhkmrh hgmbhkth bhs nkvmstnchanjkms auhkgj sm prmsmktmk nrrmcubhrnghgms mk mb lhkmfj gmb phtrnljknj pöobnaj. 1. Ajl Ajlnsn nsnñk ñk Kha Khanjkh njkhbb gmb Qm Qmrvna rvnanj nj Anvnb Anvnb  Hajrgm ajk mb hrtìaubj 819 gm bh Ajkstntuanñk Yjbìtnah Yjbìtnah Ajbjlonhkh, bh Ajlnsnñk Khanjkhb gmb Qmrvnanj Anvnb, ms "rmspjkshobm gm bh hglnknstrhanñk y vncnbhkanh gm bhs ahrrmrhs gm bjs smrvngjrms pöobnajs, mxampanñk emaeh gm bhs qum tmkchk ahrèatmr mspmanhb". Bh Ajlnsnñk sm prjpjkm pjsnanjkhr mb lîrntj y bh ncuhbghg mk mb nkcrmsj y gmshrrjbbj gmb mlpbmj pöobnaj0 vmbh pjr bh ajrrmath hpbnahanñk gm bjs nkstrulmktjs kjrlhtnvjs y tîaknajs qum pjsnonbntmk mb hgmauhgj dukanjkhlnmktj gmb snstmlh gm ahrrmrh0 y cmkmrh nkdjrlhanñk jpjrtukh y hatuhbnzhgh, phrh ukh cmstnñk mdnanmktm gmb snstmlh gm ahrrmrh hglnknstrhtnvh. 

Mbhojrm uk nkdjrlm gm kj lès gm ? ejfhs sjorm mb msthtutj jrcèknaj gmb prmsupumstj.

Gmarmtj 888 gm 8>>46 Hrtìaubj 3. Mb Ybhk Dnkhkanmrj. Ms uk nkstrulmktj gm pbhkndnahanñk y cmstnñk dnkhkanmrh gmb smatjr pöobnaj, qum tnmkm ajlj ohsm bhs jpmrhanjkms mdmatnvhs gm bhs mktnghgms auyj mdmatj ahlonhrnj, ljkmthrnj y dnsahb smh gm thb lhckntug qum hlmrntm nkabunrbhs mk mb Ybhk. Wjlhrè mk ajksngmrhanñk bhs prmvnsnjkms gm nkcrmsjs, chstjs, gîdnant y su dnkhkanhanñk ajlphtnobm ajk mb Yrjcrhlh Hkuhb gm Ahfh y bhs Yjbìtnahs Ahlonhrnh y Ljkmthrnh (Bmy 15 gm 8>5>, hrt.7, Bmy 83> gm 8>>7, hrt.==, nkansj =). Gmarmtj 888 gm 8>>46 Hrtìaubj 75. Mb Lnknstmrnj gm Ehanmkgh y Arîgntj Yöobnaj mk ajjrgnkhanñk ajk mb Gmphrthlmktj Khanjkhb gm Ybhkmhanñk, prmphrhrèk mb Ybhk Dnkhkanmrj. Mstm Ybhk gmomrè hfusthrsm ajk dukghlmktj mk sus mfmauanjkms hkuhbms y sjlmtmrsm h ajksngmrhanñk gmb Ajksmfj Khanjkhb gm Yjbìtnah Majkñlnah y Qjanhb, AJKYMQ, prmvnj ajkamptj gmb Ajksmfj Qupmrnjr gm Yjbìtnah Dnsahb (Bmy 15 gm 8>5>, hrt. ?>) Gmarmtj 888 gm 8>>46 Hrtìaubj 5. Mb Ybhk Jpmrhtnvj Hkuhb gm Nkvmrsnjkms smøhbhrè bjs prjymatjs gm nkvmrsnñk abhsndnahgjs pjr smatjrms, ñrchkjs y prjcrhlhs. Mstm pbhk cuhrghrè ajkajrghkanh ajk mb Ybhk Khanjkhb gm Nkvmrsnjkms. Mb Gmphrthlmktj Khanjkhb gm Ybhkmhanñk prmphrhrè uk nkdjrlm rmcnjkhb y gmphrthlmkthb gmb prmsupumstj gm nkvmrsnñk phrh gnsausnñk mk bhs Ajlnsnjkms Majkñlnahs gm

 

Qmkhgj y Aèlhrh gm _mprmsmkthktms (Bmy 15 gm 8>5>, hrt.=0 Bmy 83> gm 8>>7, hrt.?). Gmarmtj 888 gm 8>>46 Hrtìaubj >. Ohkaj Khanjkhb gm Yrjcrhlhs y Yrjymatjs. Ms uk ajkfuktj gm hatnvnghgms smbmaanjkhghs ajlj vnhobms, prmvnhlmktm mvhbuhghs sjanhb, tîaknah, majkñlnahlmktm y rmcnstrhghs y snstmlhtnzhghs mk mb Gmphrthlmktj Khanjkhb gm Ybhkmhanñk. (…) Bjs prjymatjs gm nkvmrsnñk phrh mb hpjyj rmcnjkhb hutjrnzhgjs pjr bh bmy djrlhrèk phrtm gmb Ohkaj Khanjkhb gm Yrjcrhlhs y Yrjymatjs (Bmy 15 gm 8>5>, hrt.1?0 Bmy 83> gm 8>>7, hrt.==, nkansj 8?). Gmarmtj 888 gm 8>>46 Hrtìaubj 7>. Ajk ohsm mk bh lmth gm nkvmrsnñk phrh mb smatjr pöobnaj msthobmangh mk mb Ybhk Dnkhkanmrj, mb Gmphrthlmktj Khanjkhb gm Ybhkmhanñk mk ajjrgnkhanñk ajk mb Lnknstmrnj gm Ehanmkgh y Arîgntj Yöobnaj, mbhojrhrèk mb Ybhk Jpmrhtnvj Hkuhb gm Nkvmrsnjkms. Mstm Ybhk, ukh vmz hprjohgj pjr mb AJKYMQ, smrè rmlntngj h bh Gnrmaanñk Cmkmrhb gmb Yrmsupumstj Khanjkhb phrh su nkabusnñk mk mb Yrjymatj gm Yrmsupumstj Cmkmrhb gm bh Khanñk. Bjs hfustms hb Yrjymatj sm ehrèk mk ajkfuktj mktrm mb Lnknstmrnj gm Ehanmkgh y Arîgntj Yöobnaj y mb Gmphrthlmktj Khanjkhb gm Ybhkmhanñk (Bmy 15 gm 8>5>, hrt. 190 Bmy 83> gm 8>>7, hrt.??). Gmarmtj 888 gm 8>>46 Hrtìaubj 89. Bh Bmy Hkuhb sjorm mb Yrmsupumstj Cmkmrhb gm bh Khanñk ms mb nkstrulmktj phrh mb aulpbnlnmktj gm bjs pbhkms y prjcrhlhs gm gmshrrjbbj majkñlnaj y sjanhb (Bmy 15 gm 8>5>, hrt.4). Gmarmtj 888 gm 8>>46 Hrtìaubj 88. Mb Yrmsupumstj Cmkmrhb gm bh Khanñk sm ajlpjkm gm bhs sncunmktms phrtms6 h) Mb Yrmsupumstj gm _mkths ajktmkgrè bh mstnlhanñk gm bjs nkcrmsjs ajrrnmktms gm bh Khanñk0 gm bhs ajktrnouanjkms phrhdnsahbms auhkgj smhk hglnknstrhghs pjr uk ñrchkj qum ehch phrtm gmb Yrmsupumstj, gm bjs djkgjs mspmanhbms, gm bjs rmaursjs gm ahpnthb y gm bjs nkcrmsjs gm bjs msthobmanlnmktjs pöobnajs gmb jrgmk khanjkhb. o) Mb Yrmsupumstj gm Chstjs j Bmy gm Hprjpnhanjkms. Nkabunrè bhs hprjpnhanjkms phrh bh _hlh Fugnanhb, bh _hlh Bmcnsbhtnvh, bh Dnsahbìh Cmkmrhb gm bh Khanñk, bh Yrjaurhgurìh Cmkmrhb gm bh Khanñk, bh Gmdmksjrìh gmb Yumobj, bh Ajktrhbjrìh Cmkmrhb gm bh _mpöobnah, bh _mcnstrhgurìh Khanjkhb gmb Msthgj Anvnb qum nkabuym mb Ajksmfj Khanjkhb Mbmatjrhb, bjs Lnknstmrnjs, bjs Gmphrthlmktjs Hglnknstrhtnvjs, bjs Msthobmanlnmktjs Yöobnajs y bh Yjbnaìh Khanjkhb, gnstnkcunmkgj mktrm chstjs gm dukanjkhlnmktj, smrvnanj gm bh gmugh pöobnah y chstjs gm nkvmrsnñk, abhsndnahgjs y gmthbbhgjs mk bh djrlh qum nkgnqumk bjs rmcbhlmktjs. a) Gnspjsnanjkms cmkmrhbms. Ajrrmspjkgm h bhs kjrlhs tmkgnmktms h hsmcurhr bh ajrrmath mfmauanñk gmb Yrmsupumstj Cmkmrhb gm bh Khanñk, bhs auhbms rmcnrèk öknahlmktm phrh mb høj dnsahb phrh mb auhb sm mxpnghk (Bmy 15 gm 8>5>, hrt.30 Bmy 83> gm 8>>7, hrts.1, 84 y 380 Bmy ??= gm 8>>=, hrt. 8). Mb prmsupumstj gm chstjs j bmy gm hprjpnhanjkms, ajk bh ajomrturh gmdnkngh mk mb hrtìaubj 1¶ gmb MJY, nkabuym bjs chstjs qum sm prmvî mfmauthr mk bh rmspmatnvh vncmkanh dnsahb, gnstnkcunmkgj mktrm chstjs gm dukanjkhlnmktj, smrvnanj gm bh gmugh pöobnah y chstjs gm nkvmrsnñk - D ] K A N Ñ K Y Ö O B N A H - 85 h knvmb gm

 

prjcrhlhs y suoprjcrhlhs. Mb prmsupumstj gm chstjs sm gmshcrmch hb knvmb gm gmthbbm qum sm prmsmkth mk mb hkmxj hb gmarmtj gm bnqunghanñk.

 

_mghatm trms ajkabusnjkms sjorm mb rmahugj gm nlpumstjs mk Ajbjlonh.

8. Nlpum Nlpumstjs stjspjr ajkst ajkstntuymk ssustmkt ustmktj jgmb gm phìs bhs pmrsjk pmrsjkhs hs gmb prmsu prmsupumstj oès oèsnaj naj gmb Cjonmrkj, bj ntuymk qum bjsmbnkcrmsjs prjamgmktms gm bjspumstj nkcrmsjs dnsahbms bh trnouthanñk ms sjbj khanjkhb y gmom smr gmb msthgj. Ajk mstj, pjgmljs gmanr sn mxnstm mk mb phìs bh ahphanghg gm rmahughr, ?. Bjs nlp nlpumstjs umstjs j g gjkhanj jkhanjkms kms sjk kma kmamsnghgm msnghgmss dnkhk dnkhkanmrhs anmrhs g gm m uk crupj g gm m pmrsjkhs qum gmsmlpmøhk dukanjkms. Cjomrkhktm j hutjrnghg0 pjr bj thktj, mb prjpñsntj gmb cjonmrkj kj pumgm smr gndmrmktm j Ajktrhrnj hb prjpñsntj pmrsjkhb. Mb prnkanphb jofmtnvj gmb cjonmrkj armhr uk hlonmktm gm phz, fustnanh y smcurnghg, mk mstm hlonmktm. 1. Ajkjam Ajkjamrr gm gjkgm p prjvnmkm rjvnmkmk k bjs rma rmaursjs ursjs y phrh qum sm utn utnbnzhk bnzhk rm rmdbmfh dbmfh bhs rmbhanjkms gm pjgmr ajk mk bhbhs sjanmghg. Mk gmb ukhchstj gmljarhanh, ajorhr uk knvmb ajkcrumktm mxncmkanhs pjr phrtm gm bh nlpumstjs anughghkìh,mk kj ms dèanb. Mb anughghkj kj pmranom gnrmathlmktm bjs omkmdnanjs gmb chstj, pmrj sì pmranom mb ajstj gnrmatj gm phchr nlpumstjs.

Onobnjcrhdìh ettps6//ghprm.prmsngmkanh.cjv.aj/kjrlhtnvh/ghprm ettps6//ajbhojrhanjk.gkp.cjv.aj/ ettps6//www.dukanjkpuobnah.cjv.aj/