Are fiscal control mechanisms effective in the fight against corruption?
DOI:
https://doi.org/10.70254/controlvisible.2021.1.7Keywords:
Fiscal liability , Criminal liability, Resarcitory purpose, sanctioning purpose, Fiscal responsibility, penalty responsibilityAbstract
The article reviews the jurisprudence on the compensatory and not punitive nature of the fiscal process. When it is assumed that the purpose of fiscal responsibility rulings is the recovery of public assets and not the punishment of the conduct, it is legally problematic to restrict the essential core of a fundamental right such as the right to due process and participation at some level of public management. The proposed interpretation is based on the Inter-American Convention on Human Rights and rulings of the Constitutional Court and the Council of State. At the end, some mechanisms are proposed to facilitate the recovery of the public resources committed.
Downloads
References
Corruptuion Perceptions Index 2017. Transparency International (2017). Obtenido de: < https://www.transparency.org/news/feature/corruption_perceptions_index_2017 > Citado el 3 de julio de 2021.
de Oliveira, A. R. V., Cabral, B. R., & Rodrigues Chagas, M. J. (2020). Transparent public management under the law of fiscal responsibility: An analysis in the municipalities of the CRAJUBAR region in the period from 2012 to 2015. REVISTA AMBIENTE CONTABIL, 12(2), 219-235. https://doi.org/10.21680/2176-9036.2020v12n2ID18576
Gavidia Pacheco, A., Molina Araujo, E. A., Illidge Correa, I. J., de Jesus Diaz, L., & Illidge Correa, I. Y. (2021). Effective use of information and communication technologies in sanctioning processes and fiscal responsibility. CUESTIONES POLITICAS, 39(69), 42-59. https://doi.org/10.46398/cuestpol.3969.02
Consejo De Estado. Sala De Lo Contencioso Administrativo Sección Primera Consejera Ponente: María Elizabeth García González Bogotá, D.C., Dieciséis (16) De Marzo De Dos Mil Diecisiete (2017). Rad. 11001-03-24-000-2012-00369-00
Corte Constitucional, Sentencia C-382 de 2008. Magistrado Ponente: Rodrigo Escobar Gil.
Corte Constitucional. Sentencia C-599 de 2011. M.P. Luis Ernesto Vargas Silva.
Gómez Lee, I. (2014) Responsabilidad Fiscal y Gerencia de los Recursos Públicos. Legis editores S.A., 262 ss.
Gómez Lee, I. (2014). Responsabilidad Fiscal y gerencia de recursos públicos. Legis editores S.A., 241
Oficina de las Naciones Unidas Contra la Droga y el Delito, Naciones Unidas, Nueva York (2004). CONVENCIÓN DE LAS NACIONES UNIDAS CONTRA LA CORRUPCÍÓN. Obtenido de: https://www.unodc.org/pdf/corruption/publications_unodc_convention-s.pdf
McKenzie, M., Nickerson, D., & Ball, C. G. (2021). Predatory publishing solicitation: A review of a single surgeon’s inbox and implications for information technology resources at an organizational level. CANADIAN JOURNAL OF SURGERY, 64(3), E351-E357. https://doi.org/10.1503/cjs.003020
Norris, D., & Martin, E. C. (2022). Is Good Credit Good? State Credit Ratings and Economic Insecurity, 1996-20121. SOCIOLOGICAL FORUM, 37(1), 246-268. https://doi.org/10.1111/socf.12787
Onofrei, M., Toader, T., Vatamanu, A. F., & Oprea, F. (2021). Impact of Governments’ Fiscal Behaviors on Public Finance Sustainability: A Comparative Study. SUSTAINABILITY, 13(7), 3739. https://doi.org/10.3390/su13073739
Organización de Estado Americanos, Caracas, Venezuela (1996). Convención Interamericana Contra la Corrupción. Obtenido de: < http://www.oas.org/es/sla/ddi/tratados_multilaterales_interamericanos_B-58_contra_Corrupcion.asp >
Real Academia de la Lengua Española (2018). Obtenido de: < http://dle.rae.es/?id=B0dY4l3
Stefany Castaño Muñoz, El Espectador, “No se puede tener un sistema de control fiscal póstumo”: Auditor general de la República (2019). Obtenido de: https://www.elespectador.com/economia/no-sepuede-tener-un-sistema-de-control-fiscal-postumo-auditor-general-de-la-republica-articulo-683144
Downloads
Published
License
Copyright (c) 2022 Gustavo Quintero Navas
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
