Abstract
This text offers a theoretical and conceptual approach to fiscal sustainability and to the mechanism of fiscal impact review. It also examines specific judicial cases where fiscal sustainability and/or fiscal impact review have been applied in areas such as social security, victims of the Colombian internal armed conflict, community mothers, and taxation. The article concludes that the difficult dialogue between law and economics has improved, though legal nuances still need clarification, and economic advantages or disadvantages remain to be measured. At times, the guarantee of rights prevailed (for example, compensation for Black, Afro-Colombian, Raizal, and Palenquero communities, as well as for community mothers), while in others economic considerations dominated (such as in social security, reparations for victims in general, and taxation). Overall, the country has benefited, since a poor dialogue between these two disciplines (so vital to social regulation) produces no collective gains.
Recommended Citation
Eleonora Lozano-Rodríguez, Fiscal Sustainability and the Courts in Colombia, 1 Latin Am. & Carib. L. Rev. (2026), https://ecollections.law.fiu.edu/latinamericancaribbeanlawreview/vol1/iss1/11.
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