INTERGOVERNMENTAL COORDINATION IN FISCAL MATTERS IN ARGENTINE SUBNATIONAL FEDERALISM

From the constitutional reform Argentina of the year 1994 two very powerfulideas arise. On the one hand, the emergence of a modern and complex multilevelgovernment and, on the other, the consolidation of a federalism of cooperative bases with renewed purposes and instruments of territory government....

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Autores principales: Bernal, Marcelo, Bizarro, Valeria
Formato: Artículo revista
Publicado: Facultad de Derecho 2019
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Acceso en línea:https://revistas.unc.edu.ar/index.php/refade/article/view/27884
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Sumario:From the constitutional reform Argentina of the year 1994 two very powerfulideas arise. On the one hand, the emergence of a modern and complex multilevelgovernment and, on the other, the consolidation of a federalism of cooperative bases with renewed purposes and instruments of territory government. From the constitutionalreading it follows that Argentine federalism has a remarkable correspondence with thecurrent global trends, pending, over time, the challenge of bringing these definitions toeveryday reality. Among the main outstanding debts, we recognize the absence of afederal fiscal pact and the lack of institutionalization of multiple formats ofintergovernmental relations (RIGs) that characterize all modern federalism, and giverise to the interests and looks of all the actors involved. The main objective of this workis to analyze the existing RIGs between the Argentine provinces and municipalities infiscal matters, inquiring about the norms, institutions and processes that mediate saidrelationship, their level of institutionalization and development, and eventually, if theycomply with their purposes or are supplanted by other types of informal mechanisms.