Balance between tax legislation and fundamental rights: role of the colombian state in preventing unlawful damages

Abstract

This reflection analyzes the role of the Constitutional Court as a guarantor of fundamental principles and rights in supervising the legislative process related to taxation, especially in the context of the crisis caused by COVID-19, in light of the potential configuration of unlawful damage. The research employs a methodology based on an exhaustive review of specialized literature and the analysis of relevant legal documents. Recognized academic databases were examined, applying time filters between 2010 and 2021, prioritizing research articles and books. Additionally, rulings from the Constitutional Court and the Council of State were analyzed using hermeneutic techniques to interpret concepts and positions.

The study highlights the role of the Constitutional Court in legislative oversight of taxation and examines significant jurisprudential cases. It analyzes the responsibility of the legislator in creating tax norms, emphasizing the importance of transparency, coherence, and collaboration among state Powers to ensure an equitable and efficient system. The research points out that, although tax laws aim to serve the Social State of Law, they can sometimes cause real or potential harm, affecting equality and rationality. Consequently, the State assumes greater responsibility in such situations, making judicial oversight essential to protect taxpayers from arbitrary legislation. The article concludes by underscoring the need to maintain an appropriate balance between the discretion of Congress and compliance with constitutional principles. This balance is crucial for addressing economic and social challenges, promoting sustainable development, and ensuring the well-being of the Colombian population.