Régimen jurídico de la responsabilidad administrativa en Venezuelasemejanzas y diferencias con la responsabilidad contable en España

Abstract

The legal regime of administrative responsibility in Venezuela is reviewed and compared with the accounting responsibility of the Spanish State, with the intention of determining the points of convergence and divergence between both legal institutions. To this end, the work has been structured into four chapters. In the first, the elements necessary to establish the appropriateness of application of each of the responsibilities analyzed are reviewed, defining their objective and subjective scope, the administrative and judicial bodies competent to declare them and the consequences arising from each. In the second, the 53 cases of administrative liability that are classified in the Venezuelan legal system are studied in detail, which are analyzed having as parameter the objective scope of the administrative responsibility, that is, if the typified assumption guarantees or not the adequate protection, use, administration and custody of the public patrimony. The third part examines the different stages comprising the administrative procedure to be followed in determining administrative liability. And, in the fourth and final chapter, the consequences of the declaration of administrative responsibility are detailed. It concludes by pointing out the similarities and differences between Venezuelan administrative responsibility and Spanish accounting responsibility; as well as the reforms to be made to the legal regime of administrative liability, in order to allow this legal institution to guarantee the purposes of safeguarding and protecting the Venezuelan public patrimony against any impairment action of administrative.