Libro: Estado, pensamiento crítico y políticas públicas LIBRO IIESES 2018 | Page 261

261 SECRECÍA DE LA INFORMACIÓN TRIBUTARIA Y GOBIERNO ABIERTO EN VERACRUZ Por Geovanni de Jesús Durán Muñoz 84 [email protected] ABSTRACT Transparency and accountability linked to the way in which the entities that hold public power conduct themselves in compliance with their various constitutional and legal mandates, are currently unavoidable factors that allow us to evaluate the democratic stage reached in our entity, as part of strengthening the rule of law at the subnational level. In this sense, the recognition of access to public information as part of the inventory of rights that fundamentally assists all people in the territory of Veracruz, acquires a bifurcated instrumental legal connotation in the protection of human dignity - by representing a human right per se- and as a constitutional tool that enables citizen participation and empowerment for state decision making and social control of governmental acts. However, when analyzing the regulatory framework in force in the State of Veracruz, certain legal provisions that determine the exercise of the aforementioned right from certain causes and relevant interests that, due to their strategic, risky or confidential nature, may violate the public interest, are noted. or the protection of personal and patrimonial data of taxpayers; These are protected by the figure of fiscal secrecy. Keywords: Transparency, Right of access to public information, secrecy of tax information. RESUMEN La transparencia y rendición de cuentas vinculadas a la forma en que los entes 84 Técnico en Computación Fiscal Contable por la Dirección General de Educación Tecnológica Industrial; Licenciado en Derecho y Estudios de Maestría en Derechos Humanos y Justicia Constitucional por la Universidad Veracruzana (UV); Diplomados en Derechos Humanos y en Amparo por la Suprema Corte de Justicia de la Nación; Auxiliar de Investigación con línea en Derecho Fiscal y Económico en el Instituto de Investigaciones Jurídicas de la UV; Becario del CONACYT.