Tasa de convivencia y seguridad ciudadana. análisis de legalidad y elementos esenciales

Abstract

The article aims to analyze the scope of taxing power in Colombia in relation to the Security and Coexistence Tax, and, in particular, the distribution of the authority to create taxes between the legislator who holds exclusive competence and territorial entities with residual powers. To this end, it identifies the essential elements of the tax obligation based on jurisprudential developments, especially in Constitutional Court rulings C 101 of 2022 and C 363 of 2023. Judicial precedent has established a strict line according to which the law must authorize territorial taxes; consequently, the legislator must directly define their essential elements so that territorial entities may develop them and adopt the tax when expressly authorized. Likewise, this type of levy requires the prior determination of the taxable event, linked to the use or benefit of a security-related public service, while the remaining elements of the tax obligation may be defined under the exercise of territorial fiscal autonomy, provided that the principles of legality and legal certainty are respected.