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Más allá de la pena: la justicia restaurativa como presupuesto de legitimación, reivindicación y humanización del derecho penal colombiano.
(Universidad Santo Tomás, 2026-08-21) González Cárdenas, Juan Pablo; Riveros Cruz, Julian Leonardo; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000141243; https://scholar.google.com/citations?hl=es&authuser=1&user=_zUBfAcAAAAJ; https://orcid.org/0000-0002-4890-7539
As a Social and Democratic State governed by the rule of law, Colombia is founded upon constitutional supremacy and human dignity, making criminal law particularly significant due to its profound impact on fundamental rights such as liberty. Nevertheless, the Colombian criminal justice system faces a structural crisis, manifested since the end of the 20th century, and represented in judicial congestion, the expansion of punitive responses, and the massive and systematic violation of the people deprived of liberty, circumstances that have led to the repeated declaration of an Unconstitutional State of Affairs in the penitentiary system. This context calls into question the sufficiency of a predominantly retributive rationale as the exclusive basis for legitimizing the Ius Puniendi and demands a reconsideration of the conditions governing punitive intervention in light of the principles of necessity, proportionality and constitutionality. Within this framework, restorative justice emerges as an expression of the rationalization and humanization of criminal law, by articulating comprehensive reparation for victims, the active assumption of responsibility by offenders, the protection of their rights and guarantees, and the restoration of the social relationship. Far from constituting impunity, its rational incorporation enables the exercise of punitive power to be redirected towards participatory responses compatible with human dignity. Accordingly, this research advocates a transition towards a constitutionalized criminal justice model in which punishment constitutes a necessary, legitimate, and non-automatic response- , reaffirming criminal law through the humanization of the Ius Puniendi exercise.
Comparación de Tasas de Reaireación (Ka) en Ríos Andinos Colombianos Frente a Ecuaciones Empíricas para Modelos de Calidad del Agua
(Universidad Santo Tomás, 2026-09-10) Martínez Ardila, Sonia Marcela; Burgos Contento, Jair Esteban; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0001601714; https://scholar.google.com/citations?user=3wJac4AAAAAJ&hl=es; https://orcid.org/0000-0003-1052-971X
This study presents a literature review of case studies at the river section level in Colombian Andean rivers, linking water quality modelling with the experimental determination, calibration and application of the kinetic rates of deoxygenation (K_1 o K_d) and re-aeration (K_2 o K_a) as fundamental parameters of the Streeter-Phelps model and its derivatives, such as the SAG curve or other more complex water quality models, which likewise use the Streeter-Phelps equations to determine DO. The various approaches reviewed address the experimental determination of K_a using tracers such as SF₆ and Rhodamine WT in Latin American mountain rivers; the estimation of carbonaceous deoxygenation constants from final carbonaceous BOD data and hydraulic parameters measured in the field; the calibration of models such as OTIS, QUAL2K and HEC-RAS with local data; the critical comparison of empirical predictive equations of North American and European origin against the hydraulic conditions typical of Andean rivers; and the integration of these models with comprehensive river basin management tools such as the River Basin Management Plans (POMCA) and the water quality objectives programs established by the Regional Autonomous Corporations for surface water bodies. A systematic review of the literature shows that the Ka values measured experimentally in Colombian Andean rivers significantly exceed those predicted by classical empirical equations of North American and European origin, confirming the unsuitability of these models for high-mountain hydraulic conditions. In Colombia, water quality objectives constitute the technical and regulatory instrument through which the Regional Water Authorities (CARs), the Secretariats of the Environment and local councils define, for each river basin section, the maximum permissible BOD values and the minimum permissible dissolved oxygen (DO) levels, the correct formulation of which depends on water quality models with reliable kinetic parameters. The Ka database for Colombian Andean rivers remains scattered and lacks altitudinal regionalization, which represents the main gap identified and the most urgent area for future research to strengthen integrated river basin management.
Prescripción de la Acción de Cobro del Impuesto Predial en Colombia: Incertidumbre Normativa y Resistencia Administrativa a la Jurisprudencia
(Universidad Santo Tomás, 2026-09-10) Arenas Herrera, Aminta; Quiroga Sánchez, Oscar Fernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?hl=en&user=1kjORAYAAAAJ; https://orcid.org/0009-0004-6066-3647
This research analyzes the statute of limitations for the collection action of property tax in Colombia, with an emphasis on regulatory uncertainty and administrative resistance to the jurisprudential precedent of the Council of State. The study is divided into three chapters and starts from the recognition of the Tax Statute as the statutory norm that regulates the term for exercising the collection action. The general objective consists of analyzing how regulatory ambiguity and the lack of jurisprudential consideration, when analyzing the prescription of the property tax, affects the taxpayer; identifying administrative resistance to the jurisprudential precedent and proposing, through documentary review, legal criteria that favor uniform application by territorial entities. To achieve this, an analytical and synthetic research with a normative and jurisprudential approach was developed, based on the study of the Political Constitution, the Tax Statute, Law 1437 of 2011, specialized doctrine, and the jurisprudence of the Council of State. The results showed that the problem is not due to the absence of legal regulation, but rather to the existing interpretive differences within territorial tax administrations regarding the beginning of the limitation period and the application of judicial precedent. Likewise, it was identified that the lack of uniform criteria generates legal insecurity, increases litigation, and can affect both the efficiency of tax collection and the rights of taxpayers
Evasion y Elusion del Impuesto de Renta en Colombia
(Universidad Santo Tomás, 2026-08-26) Alfonso Suárez, Marisol; Quiroga Sánchez, Oscar Fernando; Universidad Santo Tomás; https://scienti.minciencias.gov.co/cvlac/visualizador/generarCurriculoCv.do?cod_rh=0000054759; https://scholar.google.com/citations?user=1kjORAYAAAAJ&hl=es; https://orcid.org/0009-0004-6066-3647
This research analyzes, from a legal-tax perspective, income tax evasion and avoidance in Colombia, as well as the treatment that Article 869 of the Colombian Tax Code gives to the general anti-abuse clause. Using a qualitative methodology, supported by documentary analysis and a descriptive study, doctrinal, regulatory, and official statistical sources were examined, complemented by a survey applied to 58 people through non-probabilistic convenience sampling. The results show a considerable level of tax evasion and avoidance, a phenomenon that compromises the fiscal sustainability of the State and calls, together with the existing oversight tools, for a stronger culture of compliance and tax education. It is concluded that, although evasion and avoidance differ in their lawfulness, both erode tax collection and limit the redistributive capacity of the Colombian tax system. Keywords: tax evasion, tax avoidance, income tax, abuse in tax matters, Tax Code, tax culture, general anti-abuse clause.
Aportes de la comprensión del amor a partir de 1 corintios 13:1-13 a los procesos formativos de la educación religiosa
(Universidad Santo Tomás, 2026-10-19) Salas Quejada, Alba Milena; Pérez Vargas, John Jairo; Universidad Santo Tomás; https://scholar.google.com/citations?user=ALSu7s4AAAAJ&hl=es; https://scholar.google.com/citations?view_op=list_works&hl=es&user=_u_82NwAAAAJ; https://orcid.org/0000-0001-9978-3997
This article examines the contributions that the Christian love understanding based on the message of 1 Corinthians 13 can offer to the formative processes of sixth-grade students in an educational institution located in Condoto, Chocó, Colombia. The study was developed using a qualitative approach framed within a narrative perspective which allows exploring how both the teacher and the students interpret the values of love in their daily experiences and interpersonal relationships. To collect the information a semi-structured interview was conducted with the Religious Education teacher and a focus group was carried out with the students. These techniques made it possible to gather spontaneous accounts of situations related to coexistence conflict and moments in which students attempt to practice patience kindness or respect. The findings indicate that students recognize Christian love as an important value although they face difficulties when trying to apply it in emotionally tense situations or disagreements with their peers. At the same time there is evidence of progress in personal reflection particularly in the willingness to apologize and the intention to improve their attitudes. These results suggest that Religious Education can become a meaningful formative space when love is approached as an ethical and spiritual principle.