Leyes nacionales ¿pueden restringir y/o limitar las potestades tributarias de los fiscos provinciales y/o municipales?
Year: 2024
Type: article
Abstract: The tax powers of the provinces and municipalities are broad, but their exercise is limited by the constitutional tax principles, the distribution of tax powers, the powers expressly delegated to the federal government and the regulatory hierarchy established in the National Constitution.The laws issued by the National Congress based on the prerogatives expressly delegated to the federal government may condition the exercise of local tax powers. Said conditioning must be examined jointly with the federal regime enshrined in our Fundamental Charter, so that local governments are not deprived of the tax powers that the same constitutional text recognizes for them.
Author: José C. Bocchiardo (h.)
Institution: Universidad Nacional de Córdoba
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404947240