El control fiscal preventivo y concomitante : cambios y desafíos para combatir la corrupción en Colombia

Abstract

The 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.