The Security Tax in Honduras: A Neutral Analysis

Introduction

In 2011, Honduras implemented the Security Tax through the Fiduciary Law for the Administration of the Population Protection and Security Fund. This law appointed the country’s central bank as the fiduciary entity to manage funds raised from the tax between 2014 and 2017.

Distribution of Funds

According to available data, the distribution of funds collected during this period is as follows:

• Ministry of Security: 45%
• Ministry of Defense: 41%
• Public Prosecutor’s Office: 6%
• Prevention Projects: 5%
• Judicial Branch: 3%

The National Defense and Security Council (CNDS)

The distribution of funds is determined by the CNDS, which consists of representatives from the executive, legislative, and judicial branches, as well as other government agencies. The CNDS was established by the Special Law of the National Defense and Security Council, giving it constitutional rank as the highest authority for governing, designing, and overseeing general policies on security, national defense, and intelligence.

CNDS Composition and Criticisms

The CNDS is presided over by the president, with coordination from other government officials. Critics argue that this composition promotes greater concentration of power in the executive branch vis-à-vis the legislative and judicial branches.

Expanded Powers

To fulfill its functions, the National Intelligence Law created the National Intelligence and Investigation Directorate (DNII) in 2013. In 2014, the Law on Official Secrets and Declassification of Public Information was approved, further expanding the CNDS’s powers.

Conclusion

The Security Tax has been implemented in Honduras with a complex system of fund distribution and management. While it aims to address security concerns, critics argue that its implementation lacks transparency and promotes greater concentration of power in the executive branch.