Fraude a subvenciones como forma de corrupción pública y privada, a partir de su tipificación como delito en el Código Penal Colombiano
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Fecha
2024
Autores
Guevara Giraldo, Jessica Valeria
Tejera Alvarado, Alberto Mario
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Ediciones Universidad Simón Bolívar
Facultad de Ciencias Jurídicas y Sociales
Facultad de Ciencias Jurídicas y Sociales
Resumen
Los fraudes al Estado han sido siempre parte de la vida nacional y la naturaleza de los hechos que configuran dichos fraudes dependen de las circunstancias, oportunidades, habilidad del actor. En el trabajo se abordó el caso de los delitos contra las subvenciones, figura esta que, si bien hoy se halla plenamente identificado en el ordenamiento penal del país ha sido, al parecer, parte de la vida administrativa del país, con fundamento en falencias que se inscriben en la confección de las normas, sus rasgos de tipificación y las sanciones a que conlleva incurrir en este tipo de actos. La naturaleza del problema abordado impuso la necesidad de un estudio basado en la exploración bibliográfica, de carácter exploratorio y prospectivo. Mediante el análisis de la doctrina y de la jurisprudencia, fue posible establecer que, si bien el Estado se halla protegido hasta donde ello es posible contra la comisión de este tipo de delitos, se hace indispensable el seguimiento permanente, dado que las modalidades delictuosas, sin cambiar de objeto ni de sujeto, evolucionan en dirección a tener siempre la oportunidad de asaltar el erario y comprometer al Estado en cuanto tiene que ver con el resultado de la administración de recursos públicos y ello impone, al legislativo, una permanente vigilancia y ajuste normativo, que permita disminuir, hasta donde ello es posible, las acciones que apuntan al fraude del Estado y al perjuicio de los coasociados, que ven asaltados sus intereses por parte de los inescrupulosos. El eje temático de este trabajo lo constituyen los delitos que surgen en torno a la figura de la Subvención, entendiéndose como tal las ayudas que, sin figurar en los presupuestos, brinda el Estado a personas jurídicas, con el ánimo de coadyuvar en el logro de sus objetivos o de solucionar problemas de las mismas. Aunque la ayuda puede estar manifiesta en distintas expresiones, para efectos de la investigación se hizo énfasis especial en las subvenciones en dinero, dado que son las que mayormente se inscriben en la problemática planteada y las que mayormente convocan en su entorno. Todo lo anterior lleva a la conclusión de que el delito contra subvenciones, si se analiza desde la perspectiva de su concepción y engranaje, rara vez tomaría verdadera forma sin el apoyo de funcionarios que acolitan o que, en el más inocente de los casos, olvidan el cumplimiento de sus funciones, dando lugar a que el Estado sea objeto de asalto en sus intereses; no se requiere mayor esfuerzo de análisis para concluir que, cuando ello sucede, el funcionario es responsable de su falta y por consiguiente debe responder, al tenor de las normas que desde la perspectiva penal/administrativa le son aplicables. Obviamente, no se pretende ocultar que el delito es promovido en su inmensa mayoría por agentes externos a la administración; pero en la mayoría de los casos detectados, en los que la acción ilícita alcanza el objetivo no menos ilícito, la mano de funcionarios estatales se halla presente, sea por acción o por omisión, conductas que no son permisibles en la administración de los bienes públicos.
Frauds against the State have always been part of national life and the nature of the acts that constitute such frauds depend on the circumstances, opportunities, and ability of the actor. This work addresses the case of crimes against subsidies, a figure that, although today is fully identified in the country's criminal system, has apparently been part of the country's administrative life, based on deficiencies that are included in the preparation of the norms, their classification features and the sanctions that incur in this type of acts. The nature of the problem addressed imposed the need for a study based on bibliographical exploration, of a qualitative, retrospective and projective nature. Through the analysis of doctrine and jurisprudence, it was possible to establish that, although the State is protected to the extent possible against the commission of this type of crime, permanent monitoring is essential, given that the criminal modalities, without changing their object or subject, evolve in the direction of always having the opportunity to assault the treasury and compromise the State in everything that has to do with the result of the administration of public resources and this imposes, on the legislature, a permanent vigilance and normative adjustment, which allows to reduce, as far as possible, the actions that aim at the fraud of the State and the harm of the co-associates, who see their interests assaulted by the unscrupulous. The thematic axis of this work is the crimes that arise around the figure of the Subsidy, understood as the aid that, without appearing in the budgets, the State provides to legal entities, with the aim of contributing to the achievement of their objectives or to solve their problems. Although aid can be manifested in different expressions, for the purposes of the research, special emphasis was placed on monetary subsidies, given that they are the ones that mostly fit into the problem raised and the ones that are mostly called for in their environment. All of the above leads to the conclusion that the crime against subsidies, if analyzed from the perspective of its conception and operation, would rarely take true form without the support of officials who support or, in the most innocent of cases, forget to fulfill their functions, giving rise to the State being the object of an assault on its interests; no further effort of analysis is required to conclude that, when this happens, the official is responsible for his fault and therefore must respond, according to the norms that are applicable to him from the penal/administrative perspective. Obviously, it is not intended to hide the fact that the crime is promoted in its vast majority by agents external to the administration; but in the majority of cases detected, in which the illicit action achieves the no less illicit objective, the hand of state officials is present, either by action or omission, conducts that are not permissible in the administration of public property.
Frauds against the State have always been part of national life and the nature of the acts that constitute such frauds depend on the circumstances, opportunities, and ability of the actor. This work addresses the case of crimes against subsidies, a figure that, although today is fully identified in the country's criminal system, has apparently been part of the country's administrative life, based on deficiencies that are included in the preparation of the norms, their classification features and the sanctions that incur in this type of acts. The nature of the problem addressed imposed the need for a study based on bibliographical exploration, of a qualitative, retrospective and projective nature. Through the analysis of doctrine and jurisprudence, it was possible to establish that, although the State is protected to the extent possible against the commission of this type of crime, permanent monitoring is essential, given that the criminal modalities, without changing their object or subject, evolve in the direction of always having the opportunity to assault the treasury and compromise the State in everything that has to do with the result of the administration of public resources and this imposes, on the legislature, a permanent vigilance and normative adjustment, which allows to reduce, as far as possible, the actions that aim at the fraud of the State and the harm of the co-associates, who see their interests assaulted by the unscrupulous. The thematic axis of this work is the crimes that arise around the figure of the Subsidy, understood as the aid that, without appearing in the budgets, the State provides to legal entities, with the aim of contributing to the achievement of their objectives or to solve their problems. Although aid can be manifested in different expressions, for the purposes of the research, special emphasis was placed on monetary subsidies, given that they are the ones that mostly fit into the problem raised and the ones that are mostly called for in their environment. All of the above leads to the conclusion that the crime against subsidies, if analyzed from the perspective of its conception and operation, would rarely take true form without the support of officials who support or, in the most innocent of cases, forget to fulfill their functions, giving rise to the State being the object of an assault on its interests; no further effort of analysis is required to conclude that, when this happens, the official is responsible for his fault and therefore must respond, according to the norms that are applicable to him from the penal/administrative perspective. Obviously, it is not intended to hide the fact that the crime is promoted in its vast majority by agents external to the administration; but in the majority of cases detected, in which the illicit action achieves the no less illicit objective, the hand of state officials is present, either by action or omission, conducts that are not permissible in the administration of public property.
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Palabras clave
Subvención, Subsidios, Auxilios, Administración pública, Normatividad penal