Control fiscal y derecho comparado

Abstract

Throughout this investigation, we will analyze fiscal control, which is understood as that power granted through the 1991 political constitution, more specifically in articles 267 and following, where the General Comptroller of the Republic is authorized as the authority to commission to carry out the pertinent investigations to compensate the damages caused object of deviation, either by the public servants or individuals who are in charge of the administration of public resources, this corporation is part of a state group that acquires autonomy and its own identity, However, as a result of the investigation, it will be possible to show the great deficiencies that control control has, which aims to safeguard the resources of the public treasury and, on the other hand, we can note the high rates of corruption that the so-called Social Rule of Law has. , therefore, it is required that the administration have an adequate way uated and responsible for managing the resources, thus avoiding the deviation of them, so it is important to make a comparison of the fiscal management that is exercised in countries such as Panama, Mexico, Argentina, France and Spain, which were chosen by their similarities and differences compared to the management given to the execution of the inspection processes, on the other hand, Latin American and European countries were chosen to analyze the management of corruption in relation to the management of public resources.