Análisis del tributo estampilla pro Unillanos en el departamento del Meta desde el principio de reserva de ley y la teoría constitucional

Abstract

In the first measure, this research work contemplates the study of the analysis of the tax of the Pro Universidad de los Llanos stamp, on the occasion of the issuance of Law 1178 of 2007, of the Congress of the Republic that granted some powers to the Departmental Assembly of the Meta, the creation of the “Stamp for Unillanos” tax, in respect of which it is considered to transgress the principle of reserve of law and in the same way, Ordinance 662 of 2008, issued by the Departmental Assembly of Meta, since it did not clearly specify the elements that make up the tax, which are contemplated in article 3 of said ordinance, a situation that generates great uncertainty as to the people who should be taxpayers of said tax. Thus, the affectation that the principle of reserve of law had when the legislator granted broader powers to regulate departmental taxes was specified. In this sense, this principle was analyzed against the tribute of the Pro Unillanos stamp and, in turn, the elements of the tribute and how these could be modified to improve the purposes for which it was created, concluding that the income obtained from the stamp represents items that are used to strengthen education in the Orinoquía region from the collection of fees parafiscal.