Análisis del cálculo del monto de Deuda Pública y su Límite desde la Ley de Finanzas Publicas aprobada en 2010
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2018-08-03
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
El objetivo de este trabajo de titulación es analizar el cumplimiento del marco normativo y
legal vigente con respecto al cálculo de rubro de la deuda pública en el Ecuador. La
estabilidad del endeudamiento está interrelacionada a la sostenibilidad de los planes de la
política fiscal, y al manejo de la cuenta corriente. Para llevar a cabo esta investigación se
realizó un análisis comparativo entre la Ley de responsabilidad fiscal del 2002, el Código
de finanzas públicas del 2010, y las reformas del Decreto Ejecutivo 1218 respecto al manejo
de la deuda pública. Se desarrolla un enfoque de investigación descriptivo, haciendo uso de
revisión documental y de consultas a dos expertos en el tema. Se concluyó que las
autoridades económicas cumplieron el límite legal de la deuda pública al situarse por debajo
del umbral del 40%, la legislación secundaria hizo cumplir lo que dispone el Código de
finanzas públicas y la Constitución de la República. La cuantificación estuvo acorde a lo
que recomienda el Manual de Estadística de las Finanzas Públicas del Fondo Monetario
Internacional (FMI).
The objective of this titling work is to analyze compliance with the legal and regulatory framework in force with respect to the calculation of the public debt item in Ecuador. The stability of the indebtedness is interrelated to the sustainability of the fiscal policy plans, and to the management of the current account. To carry out this research, a comparative analysis was carried out between the Fiscal Responsibility Law of 2002, the Public Finance Code of 2010, and the reforms of Decree 1218 regarding public debt management. A descriptive research approach is developed, making use of documentary review and consultations with two experts on the subject. It was concluded that the economic authorities complied with the legal limit of the public debt to be below the threshold of 40%, the secondary legislation enforced the provisions of the Public Finance Code and the Constitution of the Republic. The quantification was in accordance with the recommendations of the Manual of Statistics of Public Finances of the International Monetary Fund (IMF).
The objective of this titling work is to analyze compliance with the legal and regulatory framework in force with respect to the calculation of the public debt item in Ecuador. The stability of the indebtedness is interrelated to the sustainability of the fiscal policy plans, and to the management of the current account. To carry out this research, a comparative analysis was carried out between the Fiscal Responsibility Law of 2002, the Public Finance Code of 2010, and the reforms of Decree 1218 regarding public debt management. A descriptive research approach is developed, making use of documentary review and consultations with two experts on the subject. It was concluded that the economic authorities complied with the legal limit of the public debt to be below the threshold of 40%, the secondary legislation enforced the provisions of the Public Finance Code and the Constitution of the Republic. The quantification was in accordance with the recommendations of the Manual of Statistics of Public Finances of the International Monetary Fund (IMF).
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COPLAFIP, METODOLOGÍA DE CÁLCULO, EQUILIBRIO FISCAL, FMI