Principios e instituciones presupuestales en Colombia

Abstract

This following masters article approaches the subject of the principies of public budgeting from a legal perspective. These principies develop through the various budgeting institutions that exist under the current budgetary law's legal regime. lt presents the state ofthe art in regards to the interpretation ofbudgetary principies in fiscal matters and budgetary law, and demonstrates which have been the main conflicts in this area. It also discusses how national and ihtemational 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 oftwo parts; the ftrst " which it sets out the results of the review of the national doctrine, and second part which presents the state ofthe art ofthe problem ofinvestigation at the intemational leve!. In the second chapter the results of the first review of the jurisprudence of the Constitutional Court are presented.