Annual budget plan: scenarios and competencies
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Universidad Santo Tomás Seccional Bucaramanga
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El presupuesto general de la nación es el instrumento financiero más importante de la política fiscal colombiana. A través de él, el Estado planifica, ejecuta y controla sus ingresos y gastos, lo que para Vázquez (2015) tiende al cumplimiento de fines a corto, mediano y largo plazo, que permiten la satisfacción de las necesidades básicas de la sociedad, partiendo de la fijación de prioridades y metas establecidas antes de la emisión o expedición de este. Este trabajo tiene como objetivo el estudio constitucional, legal y jurisprudencial, que permita abordar de manera completa los escenarios de elaboración y aprobación del presupuesto, así como las competencias otorgadas por la Norma Suprema para la expedición de este, y la naturaleza de la ley de financiamiento expuesta en el Artículo 347 constitucional.
The general budget of the nation is the most important financial instrument of Colombian fiscal policy. Through it, the State plans, executes and controls its income and expenses, which for Vázquez (2015) tends to achieve short, medium and long-term purposes, which allow the satisfaction of the basic needs of society, based on the setting of priorities and goals established before its issuance or issuance. The objective of this work is the constitutional, legal and jurisprudential study, which allows a complete approach to the scenarios of budget preparation and approval, as well as the powers granted by the Supreme Standard for its issuance, and the nature of the financing law set forth in constitutional Article 347.
The general budget of the nation is the most important financial instrument of Colombian fiscal policy. Through it, the State plans, executes and controls its income and expenses, which for Vázquez (2015) tends to achieve short, medium and long-term purposes, which allow the satisfaction of the basic needs of society, based on the setting of priorities and goals established before its issuance or issuance. The objective of this work is the constitutional, legal and jurisprudential study, which allows a complete approach to the scenarios of budget preparation and approval, as well as the powers granted by the Supreme Standard for its issuance, and the nature of the financing law set forth in constitutional Article 347.
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Budget, State, Income, Expenses, Financing, Presupuesto, Estado, Ingresos, Gastos, Financiamiento
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http://creativecommons.org/licenses/by-nc/4.0
http://creativecommons.org/licenses/by-nc/4.0