¿Qué hacer con el control sobre las cuentas públicas?

Our model of audit of public finances was established by the Constitution and inferior norms decades ago. However, the system presents some endemic problems which derive from its highly decentralized character. Some of these difficulties came from the norms which rule on the institutional position,...

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Bibliographic Details
Main Author: Durán Alba, Juan Fernando
Format: Article
Language:Spanish
Published: 2018
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=6438518
Source:Teoría y realidad constitucional, ISSN 1139-5583, Nº 41, 2018, pags. 319-336
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Summary: Our model of audit of public finances was established by the Constitution and inferior norms decades ago. However, the system presents some endemic problems which derive from its highly decentralized character. Some of these difficulties came from the norms which rule on the institutional position, compositions and functions of the several organs that exercise the control. However, other defects come from the adverse practices generated by the application of the logic of the “State of political parties” to the external control of public finances. Furthermore, the article stresses that some statements of the Constitutional Court should be reconsidered