Publicación:

Análisis del marco de sostenibilidad fiscal a la luz de la Ley 1695 del 17 de diciembre de 2013, en cumplimiento de las obligaciones del Estado Colombiano, como Estado Social de Derecho en el contexto de la pandemia

Resumen

The purpose of this research is to analyze the finance sustainability framework, from its interpretation as a constitutional principle, as a criterion for the administration of justice, to the study of the background, implementation and vicissitudes in the context of the COVID 19 pandemic. The analyzed thesis allows to contribute to the discussion, which is generated from the tension between the economic constitution and legal certainty, to the extent that the emphasis of the principle of fiscal sustainability can be interpreted to the detriment of fundamental, economic and social rights, and, in general, against the constitutional guarantees protected by the Social State of Law.