Tasa y precio público: discusión acerca de las prestaciones patrimoniales públicas por la utilización de la infraestructura aeroportuaria

Abstract

With the Constitution of 1991, Colombia has new conception of the estate and pu-blic administration, the goals, purpose and functions, raising the duty of the contribu-tion to a constitutional value, but no limiting the public incomes to the three categories of tributes, to finance the public expenditures to achieve the goals of the estate.It ?s like this, when the airport infrastruc-ture was concessioned to the private sector, to be modernized, operated and used, by a legal instrument like a public contract, with the indispensable transfer of the incomes that the government perceive, that bring us to today discussion of the tax law and the public finances, which is to the decide the nature of this public incomes, that are given for the use of the airport infrastructure now when the private sector management this infrastructure