“El Poder tributario y autonomía fiscal en Norte de Santander: Un análisis de su impacto en la sostenibilidad financiera y el desarrollo local”
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Fecha
2025
Autores
Quintero Torres, Abraham
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Ediciones Universidad Simón Bolívar
Facultad de Ciencias Jurídicas y Sociales
Facultad de Ciencias Jurídicas y Sociales
Resumen
La presente investigación se encarga de realizar un análisis sobre el alcance del poder tributario de las entidades territoriales en el departamento de Norte de Santander, así como su impacto en la autonomía fiscal, la sostenibilidad financiera y el desarrollo local. El objetivo principal consiste en examinar el ejercicio de esta potestad dentro del marco constitucional y legal colombiano, identificando los límites normativos que lo condicionan y las dinámicas de coordinación con el régimen tributario nacional. Bajo un enfoque cualitativo y desde el paradigma interpretativo, se adopta una metodología de análisis jurídico y doctrinal, orientada a comprender las restricciones estructurales que enfrentan
los entes territoriales y su capacidad de gestión fiscal.
Los resultados evidencian que, a pesar del reconocimiento constitucional del poder tributario local, su ejercicio efectivo se ve limitado por la normativa legal vigente y la alta dependencia de transferencias de los sistemas de participación o recaudo nacionales. No obstante, se destaca que dicho poder representa una herramienta fundamental para fortalecer el recaudo propio, garantizar el cumplimiento de bienes y servicios públicos, y atender las necesidades colectivas mediante el recaudo de los tributos. Se concluye que una mayor autonomía fiscal permitiría avanzar en la sostenibilidad financiera y en la consolidación del desarrollo territorial en Norte de Santander.
his research analyzes the scope of the taxing power exercised by territorial entities in the department of Norte de Santander, as well as its impact on fiscal autonomy, financial sustainability, and local development. The main objective is to examine the exercise of this authority within the Colombian constitutional and legal framework, identifying the normative limits that constrain it and the coordination mechanisms with the national tax system. Based on a qualitative approach and within the interpretative paradigm, the study employs a legal and doctrinal analysis methodology aimed at understanding the structural restrictions faced by local governments and their fiscal management capacity. The findings reveal that, although the Constitution formally recognizes local taxing power, its effective exercise is limited by centralized regulations and a strong dependence on national transfers. Nevertheless, this power is highlighted as a key instrument to strengthen local revenue, ensure the provision of public goods and services, and address collective needs through taxation. The study concludes that greater fiscal autonomy is essential to achieving financial sustainability and consolidating territorial development in Norte de Santander.
his research analyzes the scope of the taxing power exercised by territorial entities in the department of Norte de Santander, as well as its impact on fiscal autonomy, financial sustainability, and local development. The main objective is to examine the exercise of this authority within the Colombian constitutional and legal framework, identifying the normative limits that constrain it and the coordination mechanisms with the national tax system. Based on a qualitative approach and within the interpretative paradigm, the study employs a legal and doctrinal analysis methodology aimed at understanding the structural restrictions faced by local governments and their fiscal management capacity. The findings reveal that, although the Constitution formally recognizes local taxing power, its effective exercise is limited by centralized regulations and a strong dependence on national transfers. Nevertheless, this power is highlighted as a key instrument to strengthen local revenue, ensure the provision of public goods and services, and address collective needs through taxation. The study concludes that greater fiscal autonomy is essential to achieving financial sustainability and consolidating territorial development in Norte de Santander.
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Palabras clave
Poder tributario, Autonomía fiscal, Desarrollo local, Sostenibilidad financiera, Entidades territoriales
