La creación de tributos extraordinarios de emergencia frente a la necesidad de financiamiento de los gobiernos locales
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Date
2021-04-26
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Abstract
Dentro del análisis de los recursos accesibles a los municipios y comunas de la República Argentina, surge la novedad a raíz de la pandemia por el virus COVID SARS 19, de nuevos servicios que los órganos municipales deben desarrollar en el marco de la lucha y prevención de los efectos del virus, con los mismos recursos con los que contaban antes de que dicha situación se presentara.
En este contexto, intentaremos analizar algunas de las medidas que en materia tributaria han sido tomadas, entre ellas, el caso puntual de una tasa con algunas características que la alejan del modelo clásico que ha sufrido el rechazo del sistema judicial argentino en el pasado por oponerse a la Constitución Nacional o a otras normas jurídicas del derecho intrafederal.
Within the analysis of the resources accessible to the municipalities and communes of the Argentine Republic, the novelty arises as a result of the pandemic caused by the virus COVID SARS 19, of new services that municipal bodies must develop within the framework of the fight and prevention of the effects of the virus, with the same resources they had before that situation arose. In this context, we will try to analyze some of the measures that have been taken in tax matters, among them, the specific case of a rate with some characteristics that distance it from the classic model that the Argentine judicial system has rejected in the past for opposing it. to the National Constitution or to other legal norms of intra-federal law
Within the analysis of the resources accessible to the municipalities and communes of the Argentine Republic, the novelty arises as a result of the pandemic caused by the virus COVID SARS 19, of new services that municipal bodies must develop within the framework of the fight and prevention of the effects of the virus, with the same resources they had before that situation arose. In this context, we will try to analyze some of the measures that have been taken in tax matters, among them, the specific case of a rate with some characteristics that distance it from the classic model that the Argentine judicial system has rejected in the past for opposing it. to the National Constitution or to other legal norms of intra-federal law
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Keywords
Fiscalidad local, Tasas municipales, Tasa COVID 19, Local Taxation, Municipal Taxes, COVID 19 Tax