Evaluación de la salud financiera de la hacienda local. Evolución histórica.
Keywords:
Salud financiera, hacienda local, esquemas de evaluación, recursos públicos, política fiscal.Abstract
La hacienda local con el paso del tiempo está más expuesta a diversos problemas debido a las crisis económicas y a la creciente necesidad de servicios, lo cual la expone a diversas tensiones financieras, por lo que es necesario contar con un esquema que permita evaluar constantemente su salud financiera, con objeto de evitar posibles crisis financieras y mejorar su eficiencia y eficacia. En este artículo se hace una revisión de la evolución en perspectiva histórica de la forma de evaluar la salud financiera de las haciendas locales, destacando los aspectos en los que la literatura sobre este tema ha puesto el énfasis, con el objetivo de aportar elementos que incidan en una mejora de la salud financiera.
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