Incidente de impacto fiscal

The article is to determine the events in which the Fiscal Impact Incident could be filed based on the obligation to guarantee the principle of fiscal sustainability and not to limit its competence to the Ministries and / or Attorney General of the Nation. To this end, the structure of the Fiscal Impact Incident will be analyzed, the cases or events in which the fiscal impact incident is reported, the relationship between the Fiscal Impact Incident and the principle of fiscal sustainability, the criteria of competence to interpose the Fiscal Impact Incident. Incident of Fiscal Impact. The foregoing, in order to determine whether the nature of the Fiscal Impact Incident has changed with respect to the discretionary activity of the competent administrative authorities to intervene, affecting the principles governing administrative procedures and the Constitutional mandate.

• Autores: Brochero Vergara, Gina Paola; Moreno Mahecha, Cristian Camilo
• Fecha de publicación: 2017
• Institución: Universidad La Gran Colombia
• Repositorio: Repositorio Institucional UGC
• Idioma: spa
• OAI Identifier: oai:repository.ugc.edu.co:11396/3955
• Acceso en línea: http://hdl.handle.net/11396/3955
• Palabra clave: Incidente de impacto fiscal; Sostenibilidad fiscal; Presupuesto general de la nación; Plan nacional de desarrollo; Principios constitucionales y legales; Fiscal Impact Incident; Fiscal sustainability; Constitutional mandate; Administrative procedures; Administración y procedimiento de impuestos; Auditoría fiscal; Derecho fiscal - Colombia; Gastos públicos; Hacienda pública
• License: http://purl.org/coar/access_right/c_abf2