Autonomía fiscal de los municipios en Colombia, los elementos del tributo

Abstract

The present bibliographic review article, starts from asking ourselves to what degree the autonomy of the municipalities in Colombia is maintained, in terms of land taxes, the state organization in Colombia described in the first article of the Constitution (1991), grants autonomy to the territorial entities, this autonomy in tax matters depends on the degree of discretion allowed by law, by virtue of the principle of legality and reserve of law; of the principle of tax legality, according to which it is not enough for the collegiate bodies of popular representation to directly fix the elements of the tax, but it is necessary that in doing so they determine each and every one of these components with sufficient clarity and precision. essential (Sentence C-594/10). For its part, the reserve of law, refers to the competence and procedure in certain matters in charge of the legislator in an exclusive way, specifying that it can be provided, not by law, but based on the law, leaving a margin of discretion to the authority that can proceed to determine other acts of taxation. In turn, Article 287 CN of Colombia (1991), establishes the power of territorial entities, to enjoy autonomy, in the management of their interests, this autonomy, in tax matters, is very limited, and agrees to some elements of the tribute; the power to impose taxes is the Congress of the Republic; in the territorial order, the power lies in a regulatory authorization of a limited and restricted nature. Laws 450 of 2011 and Law 1995 of 2019 generate interpretations, demands and jurisprudence in territorial tax matters, in effect, Sentence C-035/0953 of the Constitutional Court, talks about the autonomy of territorial entities, but that is important to deepen in Sentence C-304 of 2012, which also speaks of this autonomy; It should continue to be debated and discussed, to deepen, even in the light of new legislative developments.