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Análisis del procedimiento de control financiero de subvenciones públicas por los órganos de intervención

Author

Listed:
  • María José Fernández Pavés

    (Universidad de Granada)

Abstract
La actividad de fomento de los entes públicos mediante la concesión de subvenciones es muy relevante en la actualidad, al igual que resulta imprescindible su comprobación y control en defensa de la ética pública; por ello, se analizan en profundidad, desde una perspectiva crítica y diferenciándolo claramente de la comprobación por el órgano gestor, el desarrollo del control financiero de subvenciones públicas a cargo de la intervención y su posible consecuencia, la obligación total o parcial de reintegro para, de esta forma, aportar ideas que mejoren su conocimiento, comprensión e integración ante ciertas lagunas existentes en su regulación.

Suggested Citation

  • María José Fernández Pavés, 2021. "Análisis del procedimiento de control financiero de subvenciones públicas por los órganos de intervención," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 181(4), pages 41-77, December.
    • Handle: RePEc:hpe:crotri:y:2021:v:181:i:4:p:41-77
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    More about this item

    Keywords

    subvenciones públicas; control financiero; reintegro;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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