“El incidente de impacto fiscal en Colombia genera dificultades en su interpretación desde la jurisprudencia constitucional y administrativa?”.

Abstract

The purpose of this article is to analyze some of the main pronouncements that, regarding the tax impact incident, have been issued by the closing courts of the constitutional and contentious-administrative jurisdiction. This incident is the product of the modification that, through Legislative Act 03 of 2011, was made to article 334 above. Consequently, this paper deals with a qualitative and exploratory investigation, which will outline the process and the importance of the fiscal rule, fiscal sustainability and the incident of fiscal impact, as budgets and guiding criteria necessary in the branches of power. public, where its importance and implementation includes jurisprudential pronouncements, which allow us to glimpse the homogeneity or contradiction of positions against one of the legal figures with the greatest expectation to safeguard public finances in Colombia