20 years of our Constitution: advancement or fiscal regression?

Abstract

To uphold the Constitution of 1991 twenty years of life, commanding the political powers and rights of citizens in Colombia, raising concerns about its effects and results in economic performance, political and social development of our country. Article 01 defines the country as a social state organized as an unitary Republic, decentralized with autonomous territorial entities. The aim was to meet the population’s basic needs by extending autonomy to the fiscal side, allowing resource management by territorial governments. This written using key indicators show focuses on taxes and fiscal autonomy granted by the constitution, a lost space through continued reforms that gradually concentrated in the Central Government (NCG) greater maneuverability in the management of public resources, marginally improved the social situation of our country.