Examinando por Materia "Control fiscal"
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Ítem El control fiscal al presupuesto participativo de Medellín : un abordaje desde los modelos de administración pública(Universidad EAFIT, 2020) Ramírez Trujillo, Julián; Franco Vargas, María Elena; Franco Vargas, María ElenaÍtem El control fiscal preventivo y concomitante : cambios y desafíos para combatir la corrupción en Colombia(Universidad EAFIT, 2023) Espinosa Ojeda, Laura Valeria; Osorno Sánchez, Lucy Yaneth; Chacón Barrero, Mario LeonardoThe preventive and concomitant fiscal control is added to the subsequent and selective one due to Legislative Act 04 of 2019. With this, several transformations in terms of fiscal control were presented in the country, and academic studies related to the phenomenon of corruption; However, the argumentative provisions differ in many aspects regarding what is understood by corruption and regarding what is presented about the actions corresponding to the new fiscal control. Therefore, this article presents a bibliometric review of academic articles that discuss tax control or review since the change presented in 2019. Taking a specific period of time (2019- 2022), the research realize about a selectivity in the form of exposition of the current fiscal control that can be evidenced in the academic studies and publications found during the years chosen for the investigation.Ítem Efectos de la descentralización en el control fiscal colombiano : un estudio de caso comparado entre la Contraloría General de la República y la Contraloría Departamental del Chocó desde la perspectiva de las Relaciones Intergubernamentales 2018-2022(Universidad EAFIT, 2022) Ramírez Sánchez, Sebastián; Ángel García, Jhonathan; Peláez Arango, Juan RafaelThe purpose of this monograph is to analyze the current conditions of intergovernmental relations between the Departmental Comptroller of Chocó and the Comptroller General of the Republic in compliance with their missionary and constitutional role of surveillance and fiscal control in the department of Chocó; to do this, we start from the description of the constitutional and legal framework that defines the relationships between levels in the Office of the Comptroller General of the Republic and its sections; in turn, the differences between the strategic plan of both entities are recognized; Likewise, the difficulties that arise in the intergovernmental relations of these two comptrollerships in terms of surveillance and fiscal control are identified; and, finally, the mechanisms that allow the improvement of intergovernmental relations for one and the other are established, with a view to the decentralization of fiscal control.