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-R10article-27885
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 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
bdutipo_str Revistas
_version_ 1764819782170836994

Ejemplares similares