Analysis of the generation of Ocana municipality's own resources in the period 2009-2017

This current research incorporates theoretical elements of fiscal federalism, structures and levels of government, decentralization, information and determination of needs at the local level, and types of local income and expenses. Likewise, it seeks to know how the ft seal decentralization process has been in the municipality of Ocana from the outlook of the ability to generate its own income based on the income that the Constitution and the law have granted and whose regulations are in the municipal agreement 042 of 2009 "Tax Statute of the Municipality of Ocana". Likewise, public accounting information is available in the Treasury and Public Information Consolidator (CHIP) and the resolutions of the General Accounting Office of the Nation on the categorization of municipalities. With this information, comparative analysis of the collections and their relative weights to income was carried out, understanding the performance of the municipal finance to manage and collect its owl income in the period 2009-2017. It is highlighted that, although tax collection has had a significant growth, its performance is lower than other municipalities with similar population characteristics.