Sergio Clavijo2026-03-222026-03-22202210.2139/ssrn.4277995https://doi.org/10.2139/ssrn.4277995https://andeanlibrary.org/handle/123456789/72780enAdministration (probate law)Public expenditurePublic financePolitical scienceBusinessMedicineTax and Public Expenditure Trends Colombia: Lessons for the New Administration of 2022-2026article