Fiscal Responsibility: Evaluation of the regime in the Province of Mendoza (2005-2016)

The general objective of this article is to evaluate the operation of the Fiscal Responsibility Regime in the Province of Mendoza, established by Law 7314 and its regulations. The aim is to establish whether, after more than 10 years of application, it has influenced the transparency and management...

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Detalles Bibliográficos
Autores principales: Vega, Juan Argentino, García Ojeda, Juan Carlos, Diblasi, Juan Víctor
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2018
Materias:
H61
H62
H77
H83
Acceso en línea:https://revistas.unc.edu.ar/index.php/acteconomica/article/view/20226
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Descripción
Sumario:The general objective of this article is to evaluate the operation of the Fiscal Responsibility Regime in the Province of Mendoza, established by Law 7314 and its regulations. The aim is to establish whether, after more than 10 years of application, it has influenced the transparency and management of Mendoza’s provincial public accounts. The specific objectives seek to analyze in depth the provincial regime, which at first sight is more demanding than the national one, in order to clearly determine which are the rules that must be complied with. Then it is proposed to establish if these rules were fulfilled over time. Once the compliance or breach of the rules has been determined, it is proposed to analyze the causes of the deviations and propose possible improvements.