Abstract

PENA GONZALEZ, Edilberto. Budgetary principles and institutions in Colombia. Estud. Socio-Juríd [online]. 2007, vol.9, n.1, pp.247-300. ISSN 0124-0579.

ABSTRACT This following masters article approaches the subject of the principles of public budgeting from a legal perspective. These principles develop through the various budgeting institutions that exist under the current budgetary law’s legal regime. It presents the state of the art in regards to the interpretation of budgetary principles in fiscal matters and budgetary law, and demonstrates which have been the main conflicts in this area. It also discusses how national and international doctrine and the jurisprudence of the Constitutional Court have presented solutions in cases in which their application had been considered contrary to the legal ordering. The presentation of the results of the bibliographic review will be as follows. The article is divided into two chapters: the first chapter is comprised of two parts; the first which it sets out the results of the review of the national doctrine, and second part which presents the state of the art of the problem of investigation at the international level. In the second chapter the results of the first review of the jurisprudence of the Constitutional Court are presented.

Keywords : public budget; budgetary principles; budgetary institutions.

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