Political decentralization and taxes in the 1991 Charter
In any form of State, the territorial entities have the possibility of establishing the elements of one or more taxes (generating event, taxable base, active and passive subjects, and tariff). These can be previously determined by law, which would be the most genuine form of political decentralizati...
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| Format: | Online |
| Language: | spa |
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Universidad Pedagógica y Tecnológica de Colombia
2021
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| Online Access: | https://revistas.uptc.edu.co/index.php/derecho_realidad/article/view/13692 |
| _version_ | 1801706587790770176 |
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| author | Patiño Rojas, Jorge Enrique |
| author_facet | Patiño Rojas, Jorge Enrique |
| author_sort | Patiño Rojas, Jorge Enrique |
| collection | OJS |
| description | In any form of State, the territorial entities have the possibility of establishing the elements of one or more taxes (generating event, taxable base, active and passive subjects, and tariff). These can be previously determined by law, which would be the most genuine form of political decentralization; However, in Colombia, by constitutional provision of 1886 to date, the tax competition between the Nation and the territorial entities has been decided in favor of the former. Bypassing in this way two possibilities of political decentralization that the current Constitution establishes through taxes. However, the first with roots in 1886; the second with source in 1991, and by political omission of the Congress and tacit consent of the Constitutional Court, as soon as the respective organic law of territorial ordering that allows it has not been properly issued. This situation that encourages the Nation to continue to maintain its preeminence, almost 150 years old, in the political-tax issue. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-13692 |
| institution | Revista Derecho y Realidad |
| language | spa |
| publishDate | 2021 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-136922022-06-16T15:12:06Z Political decentralization and taxes in the 1991 Charter Descentralización política e impuestos en la Carta de 1991 Descentralização política e impostos na Carta de 1991 Patiño Rojas, Jorge Enrique Descentralización política impuestos competencia impositiva tópica jurídica regiones entidades territoriales Political decentralization taxes tax competition legal topic regions territorial entities In any form of State, the territorial entities have the possibility of establishing the elements of one or more taxes (generating event, taxable base, active and passive subjects, and tariff). These can be previously determined by law, which would be the most genuine form of political decentralization; However, in Colombia, by constitutional provision of 1886 to date, the tax competition between the Nation and the territorial entities has been decided in favor of the former. Bypassing in this way two possibilities of political decentralization that the current Constitution establishes through taxes. However, the first with roots in 1886; the second with source in 1991, and by political omission of the Congress and tacit consent of the Constitutional Court, as soon as the respective organic law of territorial ordering that allows it has not been properly issued. This situation that encourages the Nation to continue to maintain its preeminence, almost 150 years old, in the political-tax issue. En cualquier forma de Estado, las entidades territoriales tienen la posibilidad de establecer los elementos de alguno o algunos impuestos (hecho generador, base gravable, sujetos activo y pasivo, y tarifa). Estos pueden ser previamente determinados por la ley, la cual sería la forma más genuina de descentralización política; sin embargo, en Colombia, por disposición constitucional de 1886 a la fecha, la competencia impositiva entre la Nación y las entidades territoriales ha sido decidida en favor de aquella. Soslayándose de esta manera dos posibilidades de descentralización política que a través de tributos establece la vigente Constitución. No obstante, la primera con arraigo en 1886; la segunda con fuente en 1991, y por omisión política del Congreso y tácita anuencia de la Corte Constitucional, en cuanto finalmente no se ha expedido adecuadamente la respectiva ley orgánica de ordenamiento territorial que lo permita. Esta situación que propicia que la Nación continúe manteniendo su preeminencia, casi sesquicentenaria, en el tema político-impositivo. Universidad Pedagógica y Tecnológica de Colombia 2021-12-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.uptc.edu.co/index.php/derecho_realidad/article/view/13692 10.19053/16923936.v19.n38.2021.13692 Derecho y Realidad; Vol. 19 No. 38 (2021): July - December; 77-93 Derecho y Realidad; Vol. 19 Núm. 38 (2021): Julio - Diciembre ; 77-93 Derecho y Realidad; v. 19 n. 38 (2021): Julo - Decembro; 77-93 2619-5607 1692-3936 10.19053/16923936.v19.n38.2021 spa https://revistas.uptc.edu.co/index.php/derecho_realidad/article/view/13692/11371 http://creativecommons.org/licenses/by-nc-sa/4.0 |
| spellingShingle | Descentralización política impuestos competencia impositiva tópica jurídica regiones entidades territoriales Political decentralization taxes tax competition legal topic regions territorial entities Patiño Rojas, Jorge Enrique Political decentralization and taxes in the 1991 Charter |
| title | Political decentralization and taxes in the 1991 Charter |
| title_alt | Descentralización política e impuestos en la Carta de 1991 Descentralização política e impostos na Carta de 1991 |
| title_full | Political decentralization and taxes in the 1991 Charter |
| title_fullStr | Political decentralization and taxes in the 1991 Charter |
| title_full_unstemmed | Political decentralization and taxes in the 1991 Charter |
| title_short | Political decentralization and taxes in the 1991 Charter |
| title_sort | political decentralization and taxes in the 1991 charter |
| topic | Descentralización política impuestos competencia impositiva tópica jurídica regiones entidades territoriales Political decentralization taxes tax competition legal topic regions territorial entities |
| topic_facet | Descentralización política impuestos competencia impositiva tópica jurídica regiones entidades territoriales Political decentralization taxes tax competition legal topic regions territorial entities |
| url | https://revistas.uptc.edu.co/index.php/derecho_realidad/article/view/13692 |
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