THE ARGENTINE TAX SYSTEM. A BRIEF CONSIDERATION ABOUT ITS EVOLUTION AND CURRENT SITUATION

Mostrar todas las versiones(2)

The distribution of competences is a crucial chapter in all federal state system, and within it, the distribution of taxing powers and the distribution of financial resources represent the most controversial issues in the federal government-provincial relations. This paper aims to make an analysis d...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autor principal: Altavilla, Cristian
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Derecho 2019
Materias:
Federalism
Tax System
Coparticipation regime
Fiscal Pacts
Intrafederal Law
Federalismo
Sistema tributario
Régimen de coparticipación
Pactos fiscales
Derecho intrafederal
Acceso en línea:https://revistas.unc.edu.ar/index.php/refade/article/view/27885
Aporte de:
Revistas de la UNC de Universidad Nacional de Córdoba
id I10-R10-article-27885
record_format ojs
spelling I10-R10-article-278852020-03-10T16:37:52Z THE ARGENTINE TAX SYSTEM. A BRIEF CONSIDERATION ABOUT ITS EVOLUTION AND CURRENT SITUATION EL SISTEMATRIBUTARIO ARGENTINO. BREVE CONSIDERACIÓN SOBRE SU EVOLUCIÓN Y SITUACIÓN ACTUAL Altavilla, Cristian Federalism Tax System Coparticipation regime Fiscal Pacts Intrafederal Law Federalismo Sistema tributario Régimen de coparticipación Pactos fiscales Derecho intrafederal The distribution of competences is a crucial chapter in all federal state system, and within it, the distribution of taxing powers and the distribution of financial resources represent the most controversial issues in the federal government-provincial relations. This paper aims to make an analysis descriptive of the Argentine tax system based on the main characteristics of its institutional design provided by the national constitution as well as its coordination effective as a result of agreements and pacts between levels of government. This work is structured as follows: a first, introductory part refers to the concepts basic issues relating to taxation and financial law in general. In a second The Argentine tax system will be specifically analyzed in three parts specific aspects (three aspects which, as you will see, do not always coincide in the practice): (a) the constitutional distribution of powers; (b) the actual distribution of tax competencies between levels of government, with special consideration to Federal tax co-participation regime and the different pacts and agreements (c) the system of co-participation provided for in the constitutional text (art. 75, sub-paragraph 2), which, although not yet complied with by the constituted powers, provides guidelines and general principles that govern (or should govern) fiscal relations between nation and provinces. La distribución de competencias constituye un capítulo crucial en todorégimen federal de Estado, y dentro de éste, la distribución de competencias tributariasy el reparto de recursos financieros representan los temas más controversiales en lasrelaciones gobierno federal - provincias. El presente trabajo pretende hacer un análisisdescriptivo del sistema tributario argentino a partir de las principales característicasde su diseño institucional provisto por la constitución nacional como de su coordinaciónefectiva a raíz de acuerdos y pactos entre niveles de gobierno. Este trabajo se estructurade la siguiente manera: una primera parte, introductoria, se refiere a los conceptosbásicos referidos a la tributación y al derecho financiero en general. En una segundaparte se analizará específicamente el sistema tributario argentino diferenciando tresaspectos concretos (tres aspectos que, como se verá, no siempre coinciden en lapráctica): (a) la distribución constitucional de competencias; (b) la distribución realde competencias tributarias entre niveles de gobierno, con especial consideración alRégimen de Coparticipación Federal de impuestos y a los diferentes pactos y acuerdosfiscales; y (c) el régimen de coparticipación previsto en el texto constitucional (art.75, inc. 2º), que si bien aún no ha sido cumplido por los poderes constituidos, establecelineamientos y principios generales que rigen (o debieran regir) las relaciones fiscalesentre nación y provincias. Facultad de Derecho 2019-11-29 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/refade/article/view/27885 Revista de la Facultad de Derecho; Vol. 10 Núm. 2 (2019): NUEVA SERIE II; 184-213 2314-3061 1850-9371 spa https://revistas.unc.edu.ar/index.php/refade/article/view/27885/29172
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-10
container_title_str Revistas de la UNC
language Español
format Artículo revista
topic Federalism
Tax System
Coparticipation regime
Fiscal Pacts
Intrafederal Law
Federalismo
Sistema tributario
Régimen de coparticipación
Pactos fiscales
Derecho intrafederal
spellingShingle Federalism
Tax System
Coparticipation regime
Fiscal Pacts
Intrafederal Law
Federalismo
Sistema tributario
Régimen de coparticipación
Pactos fiscales
Derecho intrafederal
Altavilla, Cristian
THE ARGENTINE TAX SYSTEM. A BRIEF CONSIDERATION ABOUT ITS EVOLUTION AND CURRENT SITUATION
topic_facet Federalism
Tax System
Coparticipation regime
Fiscal Pacts
Intrafederal Law
Federalismo
Sistema tributario
Régimen de coparticipación
Pactos fiscales
Derecho intrafederal
author Altavilla, Cristian
author_facet Altavilla, Cristian
author_sort Altavilla, Cristian
title THE ARGENTINE TAX SYSTEM. A BRIEF CONSIDERATION ABOUT ITS EVOLUTION AND CURRENT SITUATION
title_short THE ARGENTINE TAX SYSTEM. A BRIEF CONSIDERATION ABOUT ITS EVOLUTION AND CURRENT SITUATION
title_full THE ARGENTINE TAX SYSTEM. A BRIEF CONSIDERATION ABOUT ITS EVOLUTION AND CURRENT SITUATION
title_fullStr THE ARGENTINE TAX SYSTEM. A BRIEF CONSIDERATION ABOUT ITS EVOLUTION AND CURRENT SITUATION
title_full_unstemmed THE ARGENTINE TAX SYSTEM. A BRIEF CONSIDERATION ABOUT ITS EVOLUTION AND CURRENT SITUATION
title_sort argentine tax system. a brief consideration about its evolution and current situation
description The distribution of competences is a crucial chapter in all federal state system, and within it, the distribution of taxing powers and the distribution of financial resources represent the most controversial issues in the federal government-provincial relations. This paper aims to make an analysis descriptive of the Argentine tax system based on the main characteristics of its institutional design provided by the national constitution as well as its coordination effective as a result of agreements and pacts between levels of government. This work is structured as follows: a first, introductory part refers to the concepts basic issues relating to taxation and financial law in general. In a second The Argentine tax system will be specifically analyzed in three parts specific aspects (three aspects which, as you will see, do not always coincide in the practice): (a) the constitutional distribution of powers; (b) the actual distribution of tax competencies between levels of government, with special consideration to Federal tax co-participation regime and the different pacts and agreements (c) the system of co-participation provided for in the constitutional text (art. 75, sub-paragraph 2), which, although not yet complied with by the constituted powers, provides guidelines and general principles that govern (or should govern) fiscal relations between nation and provinces.
publisher Facultad de Derecho
publishDate 2019
url https://revistas.unc.edu.ar/index.php/refade/article/view/27885
work_keys_str_mv AT altavillacristian theargentinetaxsystemabriefconsiderationaboutitsevolutionandcurrentsituation
AT altavillacristian elsistematributarioargentinobreveconsideracionsobresuevolucionysituacionactual
AT altavillacristian argentinetaxsystemabriefconsiderationaboutitsevolutionandcurrentsituation
first_indexed 2022-08-20T01:22:40Z
last_indexed 2022-08-20T01:22:40Z
_version_ 1770718712197808128

Ejemplares similares