Control del gasto público vs control del ingreso tributario: comparativa crítica y propuesta de reforma
The need for effective control of state expenditure is an indispensable activity in a democratic state and a mayor instrument for political control, yet it seems to have been postponed in budgetary terms, relegating it to a secondary role of a quasi-informative nature. In contrast to what happ...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2020
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8114962 |
| Source: | Revista española de control externo, ISSN 1575-1333, null 22, Nº 66, 2020, pags. 74-93 |
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| Summary: |
The need for effective control of state
expenditure is an indispensable activity in a
democratic state and a mayor instrument for
political control, yet it seems to have been
postponed in budgetary terms, relegating it to a
secondary role of a quasi-informative nature.
In contrast to what happens in older
democracies such as the United Kingdom or the
United States, where the duty to assume
responsibility after accountability is a key
instrument for political control, in Spain the
so-called 'executive discharge' has no real
impact on social debate, and hardly any impact
even on political debate.This situation becomes
more evident in the light of the means employed
by public administration to control tax revenue.
The present paper reflects the different situation,
both legal and economic perspective, of the two
main control Institutions of public control:
expenditure, the Court of Audit, and of tax
revenue, the State Tax Administration Agency;
and outlines a series of proposals to strengthen the
exercise of public expenditure control as a
fundamental pillar of the Welfare State and
substrate of tax payments by the taxpayer. |
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