Nº 21 June 2022

ISSN: 2173-8254

La autonomía tributaria de las entidades territoriales, en el contexto del Estado Social de Derecho

Author/s: Omar Alfonso Ochoa Maldonado. Colomia
One of the most significant changes that are enshrined in the Constitution of 1991 was the recognition of certain levels of autonomy in certain matters to local authorities, seeking to realize the postulate of administrative decentralization as a model of state property. One of those topics, where the Constituent Assembly that local authorities may enjoy a margin of autonomy in the area of jurisdiction, was in mood tax issues, emphasizing that the effect is kind of entities are entitled to decree enforcement tax, which must have been created or authorized in advance by the legislature at the national level. The blatant purpose of this work is to scrutinize the nature and extent of that fiscal autonomy of local authorities in the context of the rule of law, such as political and legal model fathered by the Constituent and the impact of this symbiotic relationship center - periphery , in becoming state prosecutor, to the process of administrative decentralization and the deepening of participatory democracy, calling for it to production generated jurisprudence in this area.