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Reflexiones en torno a la autonomía tributaria de las entidades territoriales, en el contexto del Estado social de derecho
| Content Provider | Semantic Scholar |
|---|---|
| Author | Maldonado, Omar Alfonso Ochoa |
| Copyright Year | 2013 |
| Abstract | One of the most significant changes enshrined in the Constitution of 1991 was the recognition of certain levels of autonomy to local authorities in certain matters, seeking to realize the postulate of administrative decentralization characteristic of the state model. One such area in which the constituent local authorities will be granted a degree of independence in its jurisdiction, was in tax issues, highlighting that for this, such entities are empowered to decree tax impositions, which must have been previously created or authorized by the legislature at the national level. The purpose of this paper is assessing the nature and extent of the fiscal autonomy of local authorities in the context of the rule of law and the political law model supported by the constituent and the impact of that symbiotic relationship center-periphery in the state's fiscal future related to the process of administrative decentralization and deepening of participatory democracy, appealing for the jurisprudential production generated in the field. |
| File Format | PDF HTM / HTML |
| DOI | 10.15765/pdv.v4i7.452 |
| Volume Number | 4 |
| Alternate Webpage(s) | http://juridicas.ucaldas.edu.co/downloads/Juridicas8(2)_5.pdf |
| Alternate Webpage(s) | https://journalusco.edu.co/index.php/pielagus/article/download/628/1194/0 |
| Alternate Webpage(s) | https://doi.org/10.15765/pdv.v4i7.452 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
