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What is the meaning of Fiscal? Concept and Definition of Fiscal

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Definition, Concept, Meaning, What is Fiscal


Concepto de Fiscal

1. Concept of Fiscal

The Prosecutor (fiscal agent, agent of the public prosecutor's Office, tax attorney or promoter Prosecutor) is the public official (judge in some countries), Member of the Public Ministry, materially leading the direction of criminal investigation and the exercise of public criminal action; i.e. it is to who corresponds to play directly and specifically the functions and powers of this, in the cases referred to.
The Prosecutor is the part that accused within criminal proceedings.
When denouncing a crime, the Prosecutor is the lawyer of the victim and is the person who should present evidence before the judge so that crime is punished. In countries like Mexico, the Prosecutor is called agent of the public prosecutor.
The fiscal studies also called law, i.e. law career exercised by the legal profession.
The judge is the one who determines whether a defendant is guilty on the basis of the evidence that both parties, the complainant by the Prosecutor and the acusado.a through his counsel.
If the judge determines that a defendant is guilty, it also teaches the sentence.
Since prosecutors are usually made up of a large number of agents or prosecutors, most of the laws established as a basic principle unit of action, which aims to avoid duplication or interference in its tasks and functions.
At the same time, its territorial allocation (in districts, constituencies or communes) is established in the law, though usually under a scheme of flexibility and adaptation to the fluctuating needs of criminal prosecution, involving the highest authorities of the Ministry.

Performance of their duties

Prosecutors assume unipersonalmente causes, but in most legislation, for reasons of better care of the process or its complexity, volume, importance or significance, the authorities of the public prosecutor's Office can have more than one Prosecutor to assume care of the case (or, also, it can be assigned to one of the higher ranking).
In addition, a prosecutor directing a research cannot exercise the public criminal action on certain punishable (must be replaced), when you configure, in their regard, a legal disability, which are generally based on the particular interest in crime, enmity or friendship, relationship with the participants of this fact causal.
These officers, in cases that are responsible, exercise their functions with independence and autonomy, under the principles of legality and objectivity, and must practice all proceedings that may be conducive to the success of the investigation, being responsible, in the exercise of their functions, in civil, criminal and disciplinary.
Usually are empowered to provide specific instructions to the police, regarding each cause (without prejudice to any action that restricts or affects fundamental rights, requires prior judicial authorization rule).
However the above authorities and headquarters of the public prosecutor's Office, in the different systems, tend to exert a more or less permanent hierarchical control of the agents of its dependence, which extends the effectiveness and efficiency in achieving their goals, both legality and opportunity of their performances.
Also, usually the highest authority of the Ministry can issue general instructions, setting the criteria of the prosecutors, for the fulfillment of its objectives, but not being able give instructions or order perform or omit the realization of actions in particular cases. However, tax agents are usually required to follow specific instructions that his immediate superiors give with respect to a case that has been assigned, unless you deem that it is manifestly arbitrary or that violates the provisions of the Constitution or the law.

2. Meaning of Fiscal

Tax is a term derived from Treasury and this in turn makes reference to everything related to the National Treasury or Treasury, i.e. the money that is collected in the country by taxes and royalties. Then, an fiscal institution is one that is responsible for managing all the money earned by the concept of import and export tax income and everything else that is related to this. A tax official, is one who is responsible for ensuring the protection of such property, collaborating with the administration of the Treasury, the official is capable of punishing those who are committing a fault with the system.
At a certain point of the research, we take into account that the Prosecutor is a vigilante, an attorney for compliance with laws and established barriers against the evil intention. The Attorney General of the Republic is the governing body responsible for the protection and supervision of the correct use of the laws that protect the citizen. The Attorney general is responsible for directing this entity. The Public Ministry is who carries out the work of punishing anyone for any crime, the Attorney general will be who preside in a trial the accused, then will be an assessment of all the evidence and testimonies gathered around the event. Finally, the Prosecutor shall have the power to decide what will be the outcome of the trial, putting the accused at trial in freedom or in prison.
The tax area of a country is a very important issue, the correct distribution of the tax authorities in all the elements that are needed to involve a very close relationship with this body. Policy and the Treasury must be responsible for the transient commodity collected money and its application, i.e. State must invest in the infrastructure, transport, roads and safety devices, so how should also encourage the development of public, private and mixed company. The fiscal good is perhaps one of the largest entering a country, as well as also the rectory that manifests itself in each country by concept of crimes controlled and judged by the Attorney general.

3. Definition and what is Fiscal

Latin fiscalis, Prosecutor is an adjective that refers to the linked to the Treasury (the Treasury or the Group of public institutions dedicated to collect taxes). The Prosecutor, therefore, can be the Minister dedicated to take care of and promote matters of interest to the Treasury.
The Prosecutor is also the subject who acts as a representative of the Public Ministry in court. It should be noted that the public prosecutor's Office (also known as Attorney General or Attorney General's Office, according to the country) is a State institution representing the interests of the community through the investigation of offences and the protection of witnesses and victims.
A Prosecutor, therefore, is a public official who heads the criminal investigation and the development of the criminal actions of a public nature. The law sets its territory of action, specific functions, and their work shifts. In general, the Prosecutor is able to give specific orders to police forces. This official must exercise its functions objectively and within the framed by legislation, with autonomy and independence.
For example: "the prosecutor asked the imprisonment of the accused to consider that it could escape before the trial", "Tomorrow I have to go to talk to the District Attorney to explain me the progress of the investigation", "a Prosecutor was threatened in the middle of his research on trafficking in persons".
In everyday language, is said to who researches, seeks to control or reveals behavior outside a Prosecutor: "Tell him that he can come home, but I will be the Prosecutor to make sure not to do anything unusual".

Actions of the Prosecutor in the trial

In an oral judgment the Prosecutor is responsible for preparing criminal proceedings through the accusation. To do this you must carefully study the case in what is known as a preparatory stage and demonstrate against those present at the trial, it will be chaired by a judge, that a criminal act has been committed and who has perpetuated it or has responsibility for it is the accused. To carry out this charge must have evidence clearly established involving the accused.
This process takes into account guarantees that the State recognizes to the citizens of a particular district. Therefore to get the incriminating evidence and perform throughout the investigation of the case, the Prosecutor not only must be knowledgeable about them, but must respect the rights of persons who take statement with rigidity, as well as also cleanly acquisition of evidence.
This is one of the fundamental principles, which cannot be ignored, even if to find the truth missing ignore some as provided by law. It is noteworthy also that any tests that have been taken outside the provisions of the Constitution, even if they were revealing, shall not be valid in this trial.
It is noteworthy that a trial is divided into three parts: Foundation (where the Prosecutor must prove the offence), preliminary stages (featuring evidence incriminating the accused in the Act) and conclusions (where after the Declaration of the necessary witnesses, the judge decides the verdict for the defendant). It is necessary to highlight that the fundamental objective of all judgment is that justice be done, i.e. that comes to light the truth (taking into account the evidence presented by the prosecution) and all the conviction of the accused Prosecutor (for which directs its research).
Finally, we can add that the term is also linked to the concept of policy. Fiscal policy is one of the main resources that States have to manage his country's economy. They do so through the collection of taxes and the creation of public expenditure to obtain what is expected at the economic level in the State territory. Its main objective is to liven up the consequences of the economic cycle and redistribute in an equitable manner among its inhabitants. The Minister of economy is the main culprit in this sector.

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