Utilización eficaz de las tecnologías de información y comunicación en procesos sancionatorios y responsabilidad fiscal
The objective of the article was to discuss the relationship between information technologies in the face of the sanctioning processes and fiscal responsibility, which occurred in the territorial tax control bodies, spaces and which more resources are required in technology with specific purpose for this purpose, taking advantage of the moment of the validity of Legislative Act 04 of 2019 in Colombia. Methodologically, the documentary research design near the critical essay was used. To illustrate the arguments and views of the research team, it shows situations in which the administrative process of sanctioning and fiscal responsibility could be improved, emphasizing the hypothesis that the use of information technologies allows the strengthening of the fundamental right of due process of those investigated. It is concluded that, when technological tools are extended to the institutionalist of the Colombian State, it is possible to have a better approach with citizenship, which generates a positive expectation in meeting their needs, being the essence of the Social State of Law to build at all times a democracy of results that transcends procedural formalities and expands social justice.