Veinte años de Constitución: ¿Avance o retroceso fiscal?

After twenty years of coming into force, the Constitution of 1991 it is still organizing the different branches of political power and compelling for citizen’s rights in Colombia; however, many questions arise about its effects and results regarding economic, political, and social behavior in our country. Its first Article defines Colombia as a State of social rule of law organized in the shape of a unitary republic, decentralized and with autonomy of its provincial bodies. It sought to fulfill the main needs of the people expanding the autonomy of the fiscal area, hence allowing the province governments to handle resources. This study pretends to demonstrate how the fiscal autonomy that was granted in the Magna Carta has lost space due to constant reforms that have gradually concentrated in the Central National Government most of the public resources’ maneuverability, improving marginally social conditions in our territory

• Autores: Rodríguez Estupiñán, Gerardo
• Tipo de recurso: Article of journal
• Fecha de publicación: 2012
• Institución: Corporación Universidad de la Costa
• Repositorio: REDICUC - Repositorio CUC
• Idioma: spa
• OAI Identifier: oai:repositorio.cuc.edu.co:11323/1342
• Acceso en línea: https://hdl.handle.net/11323/1342; https://repositorio.cuc.edu.co/
• Palabra clave: Descentralización fiscal; Transferencias; Ingresos tributarios; Crecimiento económico; Fiscal decentralization; Transfers; Tax revenues; Economic growth
• Rights: openAccess
• License: http://purl.org/coar/access_right/c_abf2