The Spanish Constitution: Fundamental Rule and Its Influence on the Legal System
The Constitution: Fundamental Rule
The first question is whether the 1978 Constitution is a constitutional law, i.e., is it valid and effective if applied immediately? The answer is yes; it is directly applicable and simultaneously claims to be the supreme rule of law.
The character of the constitution as the fundamental rule of law means that the constitution is proclaimed as a rule superior to all other rules (Lex Superior) and does so with a claim to permanence (Lex Perpetua).
The Constitution as
Read MoreEvolution of Auditing in Mexico: From Military Gloss to Modern Comptroller
Audit Military Gloss
The audit function had military gloss, with gloss review accounting offices responsible for salary payments and expenses incurred in supporting the army and navy corporations. This included various units within the Secretary of War and Marine, and the Manufacturing Department and Military Supplies, which had sections for paperwork, filing, and liability.
Sections practiced commentary and gloss review of accounts, consisting of the legal review of operations, ensuring each operation
Read MoreAudit Risk and Materiality: A Guide for Auditors
Section 312: Audit Risk and Materiality
Introduction
01. This section provides guidance on the considerations that the auditor should give to risk and materiality when planning and conducting a review of financial statements in accordance with generally accepted auditing standards. Audit risk and the recognition of the relative importance of some matters affecting the application of generally accepted auditing standards, especially standards relating to the execution of the work and reports, are implicit
Read MoreThe Comptroller in Mexico: Origins, Functions, and Early Development
The Opinion of Alberto Hijar y Haro
Trials of this author with reference to the origin of the comptroller in Mexico reveal the government’s desire to establish the purpose of improving tax administration methods. Although the reform commission had originally thought of setting a direction to control the Secretary of Finance, it failed. Having been with that body would not be as radical an improvement as was intended.
The reorganization included the elimination of the Inland Revenue system in which
Read MoreAnalysis of the 1843 Basis of Political Organization in Mexico
The 1843 Basis of Political Organization in Mexico
Judicial System
Meanwhile, in each village, mayors, as expressed in Article 2, will have jurisdiction. Each party will appoint an individual judge, with two judges in each province, and a superior court in a place specified by Congress.
The two neighboring mayors and one individual appointed by each party shall exercise conciliatory functions in civil disputes.
The individual judge will conduct the proceedings in the first instance and will, alone,
Read MoreA History of Mexican Public Finance and Governance
Creation of the Directorate General of Taxes
The decree of December 6, 1853, privatized management to the sections set in the Secretary of Finance and created a separate office under the name of Directorate General of Taxes. This directorate oversaw indirect and direct contributions. Stagnant incomes would be subject to another address to be set later.
On December 7 of that year, regulations for the directorate were established, identifying the faculty as the direct approval and release of administrative
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