La responsabilidad fiscal de los funcionarios de las entidades estatales en los contratos y convenios interadministrativos en Colombia a la luz del principio de planeación

Abstract

This research analyzes rigorously from a theoretical and methodological construction different aspects that relate to the fiscal responsibility of officials of state agencies in contracts and inter-administrative agreements in Colombia in the light of the principle of planning. To the extent required to deepen the field of administrative and tax law regarding the form of contracts and agreements between public entities and neglect that by officials has prevailed in compliance with the principle of planning, which undermine the transparency in governance, and the public interest that the conclusion and implementation pursue; but also it raises the convergence of elements such as special interest and profit that motivate the phenomenon at issue. In this vein, a thematic structure formed by a preliminary component and four chapters addressing the phenomenon of study from the doctrinal, legal, empirical aspects, and the current problem arises. All this, from the principles of legal research, descriptive analytical, and technical document review.