Year: 2024
Type: article
Abstract: Trough this we attempt to analyze the institute of delegation in tax matters. To do this, it is necessary to begin by examining the legal nature of de the tax power, its doctrinal and jurisprudential reception, particularly from the Supreme Court of Justice of de Nation, and afterthat, analyze the limits that the National Constitution impose on it, detaching from this central question of this work.Essentially contrast the provision of article 76 incorporated by the constitutional reform of 1994 with the principle of reserve of law in tax matters.
Author: Maximiliano Raijman
Institution: Universidad Nacional de Córdoba
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4404947650