Tax Reform in Argentina: Some necessary previous definitions

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There is general acceptance that our current tax “system” has serious drawbacks. But there are also notable differences regarding which are the advisable reforms. To sort the approach to the subject matter, the basic regulatory criteria in which any proposal of a new advisable tax system rests are s...

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Autor principal: Bara, Ricardo
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2015
Materias:
Sistema Tributario
Reforma Tributaria
Argentina
H20
Tax System
Tax Reform
Acceso en línea:https://revistas.unc.edu.ar/index.php/acteconomica/article/view/12796
Aporte de:
Revistas de la UNC de Universidad Nacional de Córdoba
id I10-R10article-12796
record_format ojs
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 Sistema Tributario
Reforma Tributaria
Argentina
H20
Tax System
Tax Reform
Argentina
H20
spellingShingle Sistema Tributario
Reforma Tributaria
Argentina
H20
Tax System
Tax Reform
Argentina
H20
Bara, Ricardo
Tax Reform in Argentina: Some necessary previous definitions
topic_facet Sistema Tributario
Reforma Tributaria
Argentina
H20
Tax System
Tax Reform
Argentina
H20
author Bara, Ricardo
author_facet Bara, Ricardo
author_sort Bara, Ricardo
title Tax Reform in Argentina: Some necessary previous definitions
title_short Tax Reform in Argentina: Some necessary previous definitions
title_full Tax Reform in Argentina: Some necessary previous definitions
title_fullStr Tax Reform in Argentina: Some necessary previous definitions
title_full_unstemmed Tax Reform in Argentina: Some necessary previous definitions
title_sort tax reform in argentina: some necessary previous definitions
description There is general acceptance that our current tax “system” has serious drawbacks. But there are also notable differences regarding which are the advisable reforms. To sort the approach to the subject matter, the basic regulatory criteria in which any proposal of a new advisable tax system rests are set out, derived from the academic literature on Public Finance and the practical experience of other nations. Fiscal relations are a part of the rules, rights and faculties of each of the sectors, established in the institutional system that defines the National Constitution. Recent progress in the political economy and the institutional economy have produced important results for the understanding of the interrelations in the economic and institutional systems, and they are applicable to the tax system. The work seeks to incorporate these new contributions to derive regulatory criteria. On the other hand, a tax reform is a complex phenomenon. This is a change on an existent system that has to continue working with important effects on the transition. A tax reform is an institutional change of significant importance. This advises to define matters such as the political-economical system where the institutional reform and order will be applied, which will rule the relationship between the taxpayer citizen and the treasury, the scope of the use of power, the relationship between rules and discretion.
publisher Facultad de Ciencias Económicas. Instituto de Economía y Finanzas
publishDate 2015
url https://revistas.unc.edu.ar/index.php/acteconomica/article/view/12796
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bdutipo_str Revistas
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