Responsabilidad y Control Fiscal en los recursos Públicos: Análisis del caso de corrupción Grupo Nule
This article sets out a conceptualization and case study to identify the criteria for determining the scope and fiscal implications when a State contractor is responsible for administering public resources. This work concludes that, in practice, the process of fiscal responsibility presents difficul...
- Autores:
-
Alzate Lopez, Sandra Milena
Guzmán Muñoz, Juan Sebastian
- Tipo de recurso:
- Tesis
- Fecha de publicación:
- 2021
- Institución:
- Universidad Antonio Nariño
- Repositorio:
- Repositorio UAN
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.uan.edu.co:123456789/6608
- Acceso en línea:
- http://repositorio.uan.edu.co/handle/123456789/6608
- Palabra clave:
- Gestión Fiscal
Responsabilidad Fiscal
Control Fiscal
Contratación Pública
Funcionarios públicos
Recursos Públicos
351
Fiscal Management
Fiscal Responsibility
Fiscal Control, Public
Procurement
Public Officials
Public Resources
- Rights
- closedAccess
- License
- Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0)
| Summary: | This article sets out a conceptualization and case study to identify the criteria for determining the scope and fiscal implications when a State contractor is responsible for administering public resources. This work concludes that, in practice, the process of fiscal responsibility presents difficulties in ensuring reparation for the property damage incurred, even though it is not criminal or criminal in nature. In addition, in the participation of the Tax Control Authority, in the case of study, the necessary measures were not taken despite having preventive and concomitant control powers, which as a result results in setbacks in the performance of the damage caused |
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