1657-6276 1657-6276 S1657-62762019000200040 10.14482/pege.47.3221 Colombia Colombia 00 12 2019 00 12 2019 47 40 54

Ambito.com 2016 2012 Bank of the Republic 2016 2016 3 2 2 340-9 2018 2011 33 137-50 2015 Colombian Agency for Reintegration 2015 Congress of Colombia 2012 Congress of Colombia 2011 Congress of Colombia 2011 Congress of Colombia 2009 Department of Fiscal Control of the Republic 2013 2008 26 2 2 149-66 Constitutional Court 2004 2019 6 1 1 1616364 2018 50 50 100-18 2017 a 47 47 290-309 2017 b 2015 a 16 16 3 2015 b 2012 10 10 160-202 Ec.Europa.eu 2014 Elespectador.com 2016 2016 102 310-26 2018 238 687-96 2015 2018 83 1-22 2015 2014 70 438-53 2018 106 78-86 Ministry of Finances 2016 2018 131 132-50 National Center for Historic Memory 2016 National Planning Department 2015 2016 52 859-66 2019 2018 2016 2015 Portafolio.com 2014 Organization for Economic Co-operation and Development 2015 2016 19 398-421 2014 124 3 3 428-33 2006 15 2 2 150169 2017 35 83 83 161-87 2011 2017 38 31 31 2017 87 48-61 2015 2007 54 3 3 925-44 Semana.com 2015 2018 40 2 2 375-94