Fiscal authority of the local government and municipality´'s autonomy: cases Córdoba, Corrienttes, Buenos Aires y Mendoza

The paper analyzes the fiscal authority that have the local government, mainly in the provinces of Córdoba, Corrientes, Buenos Aires and Mendoza, studying the constitutional and normative regulations, and the leading cases of the Supreme Court of Justice Nation on the subject and of the Supreme prov...

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Autores principales: Nieto, Emmanuel, Ibargüengoytía, María Paula
Formato: Artículo revista
Lenguaje:Español
Publicado: Centro de Investigaciones Jurídicas y Sociales - FD - UNC - CONICET 2024
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Acceso en línea:https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/44981
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id I10-R282-article-44981
record_format ojs
spelling I10-R282-article-449812025-12-09T18:25:18Z Fiscal authority of the local government and municipality´'s autonomy: cases Córdoba, Corrienttes, Buenos Aires y Mendoza Potestad tributaria de los municipios y autonomía municipal: casos Córdoba, Corrientes, Buenos Aires y Mendoza Nieto, Emmanuel Ibargüengoytía, María Paula autonomía municipio federalismo derecho municipal potestad tributaria autonomy local government federalism communal law fiscal power The paper analyzes the fiscal authority that have the local government, mainly in the provinces of Córdoba, Corrientes, Buenos Aires and Mendoza, studying the constitutional and normative regulations, and the leading cases of the Supreme Court of Justice Nation on the subject and of the Supreme provincial courts. The purpose of this research is to capture the situation of the municipalities in this matter and of current Federalism, present current problems and rethink the role of our institutions. El trabajo analiza la potestad tributaria que detentan los municipios principalmente de las provincias de Córdoba, Corrientes, Buenos Aires y Mendoza estudiando las regulaciones constitucionales y normativas, y los leading case tanto de la Corte Suprema de Justicia de la Nación en la temática como de los máximos tribunales provinciales. La finalidad de la presente investigación es plasmar la situación de los municipios en esta materia y del Federalismo actual, plantear las problemáticas actuales y repensar el rol de nuestras instituciones. Centro de Investigaciones Jurídicas y Sociales - FD - UNC - CONICET 2024-06-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/44981 Anuario del Centro de Investigaciones Jurídicas y Sociales; Núm. XXII (2024): ANUARIO XXII; 86-102 1667-6122 spa https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/44981/51187 Derechos de autor 2024 Anuario del Centro de Investigaciones Jurídicas y Sociales https://creativecommons.org/licenses/by-nc-sa/4.0
institution Universidad Nacional de Córdoba
institution_str I-10
repository_str R-282
container_title_str Anuario del Centro de Investigaciones Jurídicas y Sociales
language Español
format Artículo revista
topic autonomía
municipio
federalismo
derecho municipal
potestad tributaria
autonomy
local government
federalism
communal law
fiscal power
spellingShingle autonomía
municipio
federalismo
derecho municipal
potestad tributaria
autonomy
local government
federalism
communal law
fiscal power
Nieto, Emmanuel
Ibargüengoytía, María Paula
Fiscal authority of the local government and municipality´'s autonomy: cases Córdoba, Corrienttes, Buenos Aires y Mendoza
topic_facet autonomía
municipio
federalismo
derecho municipal
potestad tributaria
autonomy
local government
federalism
communal law
fiscal power
author Nieto, Emmanuel
Ibargüengoytía, María Paula
author_facet Nieto, Emmanuel
Ibargüengoytía, María Paula
author_sort Nieto, Emmanuel
title Fiscal authority of the local government and municipality´'s autonomy: cases Córdoba, Corrienttes, Buenos Aires y Mendoza
title_short Fiscal authority of the local government and municipality´'s autonomy: cases Córdoba, Corrienttes, Buenos Aires y Mendoza
title_full Fiscal authority of the local government and municipality´'s autonomy: cases Córdoba, Corrienttes, Buenos Aires y Mendoza
title_fullStr Fiscal authority of the local government and municipality´'s autonomy: cases Córdoba, Corrienttes, Buenos Aires y Mendoza
title_full_unstemmed Fiscal authority of the local government and municipality´'s autonomy: cases Córdoba, Corrienttes, Buenos Aires y Mendoza
title_sort fiscal authority of the local government and municipality´'s autonomy: cases córdoba, corrienttes, buenos aires y mendoza
description The paper analyzes the fiscal authority that have the local government, mainly in the provinces of Córdoba, Corrientes, Buenos Aires and Mendoza, studying the constitutional and normative regulations, and the leading cases of the Supreme Court of Justice Nation on the subject and of the Supreme provincial courts. The purpose of this research is to capture the situation of the municipalities in this matter and of current Federalism, present current problems and rethink the role of our institutions.
publisher Centro de Investigaciones Jurídicas y Sociales - FD - UNC - CONICET
publishDate 2024
url https://revistas.unc.edu.ar/index.php/anuariocijs/article/view/44981
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AT ibarguengoytiamariapaula fiscalauthorityofthelocalgovernmentandmunicipalitysautonomycasescordobacorrienttesbuenosairesymendoza
AT nietoemmanuel potestadtributariadelosmunicipiosyautonomiamunicipalcasoscordobacorrientesbuenosairesymendoza
AT ibarguengoytiamariapaula potestadtributariadelosmunicipiosyautonomiamunicipalcasoscordobacorrientesbuenosairesymendoza
first_indexed 2024-09-03T22:38:54Z
last_indexed 2025-12-27T05:00:41Z
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