Sustainability of the public accounts of the Autonomous Decentralized Municipal Governments of Ecuador, 2010-2017

Authors
DOI:
https://doi.org/10.55739/fer.v23i23.114
Keywords:
Municipal GAD’s, sustainability, primary result, restructuring, public accounts
Abstract

The municipal GADs in Ecuador constitutionally have financial autonomy, despite this, they must maintain the conditions that maintain the sustainability of their public accounts. The objective of the research is based on an analysis of evaluation of sustainability and solvency, under a dynamic analytical method on which the required primary surplus of subsequent years is obtained in order to meet its financial obligations in time and form. As the main result, it was found that most entities need to gradually restructure their fiscal accounts in order to maintain a sustainable debt trajectory.

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Author Biographies
  1. Cristhyan Hidalgo Segura, , Pontificia Universidad Católica del Ecuador, Pichincha – Ecuador

    Economista, Investigador Independiente. Número de ORCID 0000-0001-8886-6746

  2. Mónica Herrera Jiménez, , Universidad Internacional Iberoamericana, Pichincha – Ecuador

    Economista, Doctora en Economía con mención en Gestión Empresarial. Número
    de ORCID 0000-0001-8886-6746

  3. Sebastián Londoño Espinosa, , Facultad Latinoamericana de Ciencias Sociales, Pichincha – Ecuador

    Economista, Magíster en Investigación en Economía del Desarrollo. Número de
    ORCID 0000-0002-8815-886X

  4. Lady León Serrano, , Universidad Técnica de Machala, El Oro – Ecuador

    Economista, Magíster en Administración de Empresas. Número de

    ORCID 0000-0001-5472-140X

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Published
2022-03-31
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Issue
Vol. 23 No. 23 (2022): Fides Et Ratio
Section
Artículos
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How to Cite

Sustainability of the public accounts of the Autonomous Decentralized Municipal Governments of Ecuador, 2010-2017. (2022). FIDES ET RATIO, 23(23), Pág. 177 - 198. https://doi.org/10.55739/fer.v23i23.114 (Original work published 2024)

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