El control fiscal y su incidencia en el ámbito internacional en diferentes perspectivas.

Abstract

In this review article we present the different results of the researches elaborated and deposited in the Jstor database, for this, they will be taken as the basis of different articles in order to get into the subject of fiscal control in an international environment from different countries of interest. In addition, a concise approach related to fiscal control at the national level will be carried out in the country of Colombia. Therefore, different countries such as the United States, China, Greece, Japan, India, Latin American countries, OECD countries, and countries in general of the European Union will be analyzed. According to the investigations that were made of different articles, this in order to deposit in this investigation the different perspectives of the fiscal control seen in several countries at an international level. Additionally, each of these countries will be investigated succinctly to explore the most relevant situations in an international framework of fiscal control; This will help us to know in a more practical way the different problems, solutions and situations that take us into each country on this topic of relevance. Finally, a relationship regarding fiscal control in the country of Colombia will be examined in a complementary manner, in order to seek an even greater approach at a more internal level. To conclude, with the different aspects at international and national level on the subject of fiscal control.