SIANCO: Reflections on its Foundation from the Perspective of Fiscal Management and Decentralization

Abstract

An approach from the economic analysis of law allows us to overcome a purely instrumental view of norms, thereby broadening the legal analysis and enriching the understanding of these norms within the framework of public policy decisions, taking into account the regional context and economic relations. The connection between economics and law, and efficiency and law, in relation to the fiscal manager, surpasses the mere exegetical exercise of public functions. It opens the horizon to the incorporation of technological tools that improve the objectives of the administrative function, thereby maximizing democracy, the decentralization processes established in the 1991 Constitution, and strengthening citizen participation. In this context, which also adheres to the principle of harmonious collaboration that should precede relations between territories and the Nation, and considering the importance of revenue derived from the consumption tax on liquor, beer, and cigarettes in territorial incomes, the Consumption Tax Support System (SIANCO) is created.