Abstract

RUA SERNA, Juan Camilo. Echoes from the Thirteen Colonies. From Taxation with Political Representation to Public Participation on Taxation. Estud. Polit. [online]. 2019, n.54, pp.82-105. ISSN 0121-5167.  https://doi.org/10.17533/udea.espo.n54a05.

The article aims to show the role of public participation in the structuring of the fiscal capacity of the Colombian State. For this purpose, constitutionality processes are reviewed in which fiscal rules have been demanded, in order to determine the level of incidence of citizen participation mechanisms in the tax capacity of the State. Through basic analysis of descriptive statistics, and content analysis of the preparatory documents of the Political Constitution, it is concluded that citizen participation tools, such as public action of unconstitutionality, have opened important opportunities for the destruction and modification of tax regulations, which would be unthinkable under a strictly representative democracy.

Keywords : Political Participation; Fiscal Policy; Constitutionality Action; Democracy; Colombia.

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