Analysis of financial disparities in municipalities of the department of Cesar, Colombia: a longitudinal study (2019–2023) ; Análisis de las disparidades financieras en municipios del departamento del Cesar, Colombia: un estudio longitudinal (2019–2023) ; Análise das disparidades financeiras nos municípios do departamento de Cesar, Colômbia: um estudo longitudinal (2019-2023)

Introduction: This study analyzes the evolution of public revenues and expenditures in eight municipalities of the department of Cesar, Colombia, between 2019 and 2023, paying special attention to local fiscal dynamics and their relationship with social indicators such as Unsatisfied Basic Needs (UBN). Objective: To analyze financial disparities in municipalities in the department of Cesar. Methodology: A descriptive-comparative approach was applied based on the analysis of budget and population data. The sources of income and the destinations of expenditure in each municipality were observed and contrasted throughout the study period. Results: Municipalities with larger populations do not always generate more of their own income. Becerril and La Jagua de Ibirico stand out for their income from the exploitation of natural resources, while Agustín Codazzi shows a high dependence on royalties. A positive correlation was found between public social expenditure per capita and tax revenues, and based on the descriptive statistical analysis, it is observed that higher expenditure does not guarantee improvements in the UBN. Conclusions: The efficiency and quality of social spending are fundamental, since some municipalities, such as Aguachica and San Alberto, show stability in their financing, while others such as Becerril and Agustín Codazzi present significant variability, which reflects differences in their capacity for self-financing. ; Introducción: Este estudio analiza la evolución de los ingresos y gastos públicos en ocho municipios del departamento del Cesar, en Colombia, entre 2019 y 2023, prestando especial atención a la dinámica fiscal local y su relación con indicadores sociales como las Necesidades Básicas Insatisfechas (NBI). Objetivo: Analizar las disparidades financieras en municipios del departamento del Cesar. Metodología: Se aplicó un enfoque descriptivo-comparativo basado en el análisis de datos presupuestales y poblacionales. Se observaron y contrastaron las fuentes de ingreso y los destinos del ...