@mastersthesis{10336/11905,
author = {Delgado Rodríguez, Wanda},
year = {2016},
month = {2},
url = {http://repository.urosario.edu.co/handle/10336/11905},
abstract = {In territorial fiscal control, it has demonstrated the urgency of reform in its organizational structure as a result of corruption cases that have arisen in local authorities, which have generated the intervention of the General Comptroller of the Republic in matters territorial, through a constitutional faculty called exceptional fiscal control. That faculty is not widely known and generates concern because it has not received a thorough study to clearly determine their exceptional character, since in some cases limit the jurisdiction of the territorial comptrollers that can involve into a new centralization. In addition to analysis is undertaken from the perspective of the state structure in the decentralized model of the functions of the Office of the Comptroller General of Colombia, where the limiting nature of exceptional fiscal control may be part of a phenomenon called "recentralization”. Thus, through the first chapter concepts develop fiscal control, ending the model analysis in the 1991 constitution, which was established the exceptional power under study. Similarly jurisprudential pronouncements, as well as the concepts of decentralization and centralization to understand the purpose of the object of analysis is studied also relevant environment exceptional cases revised fiscal control. Additionally a jurisprudential framework is built to identify the dominant position of the Constitutional Court and the State Council, regarding the exceptional fiscal control.
In the second part of the paper, first discusses how was the process of centralization to decentralization with respect to fiscal control, the concept of recentralisation also be discussed. Finally, it is established what are the challenges that arise in strengthening the territorial fiscal control, role in the fight against corruption and how it has been raised from other areas, a change in the model of territorial fiscal control and a proposal that gathers are appreciations studied throughout the four chapters of the investigation. Based on the foregoing, it is intended to give a different perspective to the academic community and also a study to a vision on the need to strengthen the territorial fiscal control, as well as stop the decline that has taken over control exceptional, and in the same way decentralization in Colombia prosecutor.},
keywords = {Descentralización},
keywords = {Recentralización},
keywords = {Control Fiscal Territorial},
keywords = {Control Fiscal Excepcional},
title = {¿Hacia una recentralización en Colombia?: una mirada desde el control fiscal excepcional},
publisher = {Universidad del Rosario},
keywords = {Decentralization},
keywords = {Recentralization},
keywords = {Territorial Fiscal Control},
keywords = {Exceptional Fiscal Control},
doi = {https://doi.org/10.48713/10336_11905 },
}