La Responsabilidad Fiscal Frente a Las Comunidades Indígenas y El Principio De Pluralismo Jurídico

Abstract

Since the 1991 Constitution, the Colombian legal system has developed widely the importance of preserving the country’s ethnic multiculturalism. To this end, constitutional principles such as legal pluralism were incorporated, which recognizes the existence of different normative systems belonging to different indigenous communities. At the same time, fiscal management and control in Colombia, based on different constitutional and legal principles, aims to protect public resources, ensuring that they are used exclusively to achieve the general welfare. In this research article, through a qualitative approach - descriptive and deductive method of investigation, legal pluralism and fiscal responsibility were analyzed and contrasted, with the aim of evaluating how the former can limit the scope of the investigative and sanctioning powers of the Office of the Comptroller General of the Republic as an entity in charge of fiscal control. It was concluded that the legal and jurisprudential tendencies of the country have been oriented to the protection of legal pluralism even though it is the ordinary justice that knows most of the processes of fiscal responsibility, which does not represent a detriment to that constitutional principle, but the special safeguard of the general interest and collective welfare.