El régimen fiscal en la Constitución de 1991
The xii article of the Political Constitution of 1991 contains the rules which delimit the legal framework in which the exercise of the economical activity must be oriented for both the public and private actors. One of the projections of the economical Constitution is the set of norms that establis...
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| Main Author: | |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Universidad Externado de Colombia
2008
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| Subjects: | |
| Online Access: | http://dialnet.unirioja.es/servlet/oaiart?codigo=3399842 |
| Source: | Revista Derecho del Estado, ISSN 0122-9893, Nº. 21, 2008, pags. 51-80 |
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| Summary: |
The xii article of the Political Constitution of 1991 contains the rules which
delimit the legal framework in which the exercise of the economical activity
must be oriented for both the public and private actors. One of the projections
of the economical Constitution is the set of norms that establish the guidelines
under which the financial activity must be exercised �fiscal Constitution�,
and within the latter, rules can be found which regulate the fiscal power of
the nation and of the territorial organizations, in the field of public income
and public expense.
The object of study of this research is to look into the fiscal regime of the
Constitution, whose analysis will be approached in three paragraphs: the first
contains the tributary power and the constitutional limits to its exercise; this
subject is analyzed by the constitutional jurisprudence, since the Constitution
has established the constitutional tax principles and a more precise notion of
the legal reserve concept in tributary matters. The second one is focused on
the study of the scope of the fiscal autonomy of the territorial organizations
beginning with the exam of their financial sources and in the third paragraph
there is an analysis related to the public expense and its legal regulation. |
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