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- Title
Las Contingencias Judiciales Como una Amenaza a la Gobernabilidad en los Territorios de Sexta Categoría - Una Mirada desde el Caquetá.
- Authors
Benitez Rojas, Emigdio Jacob; Trujillo Ortiz, Nelly Paola
- Abstract
This work aims to generate an analysis and discussion of the budgetary reality of the sixth category municipalities, taking as a reference and in a random way three municipalities with similar conditions in the department of Caquetá. The fiscal relationship of these territorial entities must be assumed from the perspectives of judicial contingencies, not only the real ones, but the future ones, in order to achieve real fiscal sustainability and not merely accounting or budgetary. At the end we leave some proposals that we consider should be taken into account to improve the financial conditions of the poorest municipalities in Colombia, which are the vast majority, their implementation will depend on attacking the real causes and it is not necessary that the High Courts end up curtailing individual rights, very important, under the understanding of protecting the general interest, fallacy that led us to fiscal sustainability and the same incident of fiscal sustainability.
- Subjects
COLOMBIA; CIVIL rights; CITIES &; towns; ACCOUNTING; COURTS
- Publication
Verba Iuris, 2020, Issue 44, p73
- ISSN
0121-3474
- Publication type
Article
- DOI
10.18041/0121-3474/verbaiuris.44.6875