Work

Tasas municipales aspectos controvertidos en la jurisprudencia de la Corte Suprema de Justicia de la Nación

Year: 2024

Type: article

Abstract: One of the main challenges of federal systems of government is the determination of the scopeand limits of municipal tax power. This is showed through the controversies that exist in the case of municipal fees regarding the individualisation of state activity and the disconnection between the material aspect of the taxable event and the elements of quantification.

Source: Revista de Estudio de Derecho Tributario Contabilidad y Auditoría │Universidad Blas Pascal

DOI: 10.37767/3008-8216(2024)011

Authors: María Eugenia Heredia, Catriel Josué Nieve Bensabath

Language: English

Topic: Local Government Finance and Decentralization

Subfield: Political Science and International Relations

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4404947193

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