Autonomía financiera de los municipios en Colombia. Contenido, alcance y principales dificultades en el Estado unitario

Abstract

This research aims to make an analysis on the content and scope of financial autonomy in municipal authorities in Colombia. This, based on the premise of Article 311 of the CN, where the municipality is conceived as the "fundamental entity of the political-administrative division of the state (...)", which he was spewed autonomy as a right and as an institutional guarantee, to destine to be the cornerstone of the territorial organization of the state, autonomy for managing their interests manifested in the power to manage their resources, set taxes and participate in national income; indicating that this is the object of analysis of this document.

Financial autonomy in the municipalities will be analyzed from the point of constitutional, legal, jurisprudential and doctrinal. It will be shown that this is the result of evolution in the way that has been done and public spending in Colombia, a transition that simultaneously the administrative political process so has shown is that only through the empowerment of municipalities efficiency can be realized as a guiding principle of public spending. In addition, the municipal financial autonomy in its two main manifestations will be examined, ie, checking the way that municipalities get their resources and how they subsequently executed.