THE ARGENTINE TAX SYSTEM. A BRIEF CONSIDERATION ABOUT ITS EVOLUTION AND CURRENT SITUATION

Abstract

The distribution of competences is a crucial chapter in all federal state system, and within it, the distribution of taxing powers and the distribution of financial resources represent the most controversial issues in the federal government-provincial relations. This paper aims to make an analysis descriptive of the Argentine tax system based on the main characteristics of its institutional design provided by the national constitution as well as its coordination effective as a result of agreements and pacts between levels of government. This work is structured as follows: a first, introductory part refers to the concepts basic issues relating to taxation and financial law in general. In a second The Argentine tax system will be specifically analyzed in three parts specific aspects (three aspects which, as you will see, do not always coincide in the practice): (a) the constitutional distribution of powers; (b) the actual distribution of tax competencies between levels of government, with special consideration to Federal tax co-participation regime and the different pacts and agreements (c) the system of co-participation provided for in the constitutional text (art. 75, sub-paragraph 2), which, although not yet complied with by the constituted powers, provides guidelines and general principles that govern (or should govern) fiscal relations between nation and provinces.