<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0121-5167</journal-id>
<journal-title><![CDATA[Estudios Políticos]]></journal-title>
<abbrev-journal-title><![CDATA[Estud. Polit.]]></abbrev-journal-title>
<issn>0121-5167</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Antioquia]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-51672019000100082</article-id>
<article-id pub-id-type="doi">10.17533/udea.espo.n54a05</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Los ecos de las trece colonias. De los impuestos con representación a la participación en los impuestos]]></article-title>
<article-title xml:lang="en"><![CDATA[Echoes from the Thirteen Colonies. From Taxation with Political Representation to Public Participation on Taxation]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rúa Serna]]></surname>
<given-names><![CDATA[Juan Camilo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,juancamiloruas@gmail.com  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2019</year>
</pub-date>
<numero>54</numero>
<fpage>82</fpage>
<lpage>105</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-51672019000100082&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-51672019000100082&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-51672019000100082&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El artículo se propone mostrar cómo ha sido la participación de la sociedad civil en la estructuración de la capacidad fiscal del Estado colombiano. Para ello se revisan procesos de constitucionalidad en los que se hayan demandados normas fiscales, para determinar el nivel de incidencia de los mecanismos de participación ciudadana en la capacidad tributaria del Estado. Mediante análisis básicos de estadística descriptiva y análisis de contenido de los documentos preparatorios de la Constitución Política, se llega a la conclusión de que herramientas de participación ciudadana como la acción pública de inconstitucionalidad han abierto importantes oportunidades para la destrucción y modificación de normas tributarias, lo que sería impensable bajo una democracia estrictamente representativa.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Participación Política]]></kwd>
<kwd lng="es"><![CDATA[Política Fiscal]]></kwd>
<kwd lng="es"><![CDATA[Acción de Constitucionalidad]]></kwd>
<kwd lng="es"><![CDATA[Democracia]]></kwd>
<kwd lng="es"><![CDATA[Colombia]]></kwd>
<kwd lng="en"><![CDATA[Political Participation]]></kwd>
<kwd lng="en"><![CDATA[Fiscal Policy]]></kwd>
<kwd lng="en"><![CDATA[Constitutionality Action]]></kwd>
<kwd lng="en"><![CDATA[Democracy]]></kwd>
<kwd lng="en"><![CDATA[Colombia]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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