Aspectos sustanciales de la responsabilidad fiscal en Colombia

The present article’s objective is to assess the substantive element of Fiscal Responsibility, which isfounded on the basic conditions required for the application of fiscal control. In the contemporary world the application of fiscal control is understood as a model that developsthe democratic prin...

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Autores:
Sánchez Torres, Carlos Ariel
Tipo de recurso:
Article of investigation
Fecha de publicación:
2007
Institución:
Universidad Sergio Arboleda
Repositorio:
Repositorio U. Sergio Arboleda
Idioma:
spa
OAI Identifier:
oai:repository.usergioarboleda.edu.co:11232/351
Acceso en línea:
https://doi.org/10.22518/16578953.766
http://hdl.handle.net/11232/351
Palabra clave:
Auditoria fiscal - Colombia
Gestión fiscal - Colombia
responsabilidad fiscal
elementos
elementos
control fiscal
tipos de responsabilidad
elements
fiscal control
fiscal responsibility
types of responsibilities
Rights
openAccess
License
Atribución-NoComercial-SinDerivadas 2.5 Colombia (CC BY-NC-ND 2.5 CO)
Description
Summary:The present article’s objective is to assess the substantive element of Fiscal Responsibility, which isfounded on the basic conditions required for the application of fiscal control. In the contemporary world the application of fiscal control is understood as a model that developsthe democratic principles, and thus, it goes beyond the historical framework of a three-branchedpower.Within this framework, the constitutional and legal context of fiscal responsibility will be examined,establishing the relationships between fiscal management, fiscal surveillance and fiscal responsibility.The essential features of fiscal responsibility will be deduced from this framework, and those willallow to distinguish between said responsibility and other types of responsibilities that have to beassumed by the public servant.Finally, it is necessary to analyze the constituting elements of, without which it is impossible toidentify this responsibility