Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil
Descripción del Articulo
The article sets out that argentinean municipalities are legally banned from raising taxes, but are allowed to levy user charges for specific services. Nevertheless, such limitation is overlooked by the municipalities by means of introducing the “ability top ay” principle within the structure of the...
| Autor: | |
|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2014 |
| Institución: | Pontificia Universidad Católica del Perú |
| Repositorio: | Revistas - Pontificia Universidad Católica del Perú |
| Lenguaje: | español |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/12568 |
| Enlace del recurso: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12568 |
| Nivel de acceso: | acceso abierto |
| Materia: | Fiscal power User charges Contributive capacity principle Equivalence principle Cost of services Compared case law Poder tributario Tasas Principio de capacidad contributiva Principio de equivalencia Costo de los servicios Jurisprudencia comparada |
| id |
REVPUCP_ab485d657044809f06eb9fcde677010b |
|---|---|
| oai_identifier_str |
oai:ojs.pkp.sfu.ca:article/12568 |
| network_acronym_str |
REVPUCP |
| network_name_str |
Revistas - Pontificia Universidad Católica del Perú |
| repository_id_str |
|
| spelling |
Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and BrazilCrisis de las Tasas en la República Argentina: reflexiones a la luz de Jurisprudencia de Perú, Uruguay y BrasilLuna Requena, Álvaro CarlosFiscal powerUser chargesContributive capacity principleEquivalence principleCost of servicesCompared case lawPoder tributarioTasasPrincipio de capacidad contributivaPrincipio de equivalenciaCosto de los serviciosJurisprudencia comparadaThe article sets out that argentinean municipalities are legally banned from raising taxes, but are allowed to levy user charges for specific services. Nevertheless, such limitation is overlooked by the municipalities by means of introducing the “ability top ay” principle within the structure of the taxable base of said user charges. The author concludes that such mechanism distorts the user charge, altering its essence, with the result of transforming it into a mere tax, with the resulting violation of the current legislation.The author critically reviews argentinean case law that has given grounds to such a fiscal deviation and –in order to make his point- compares it with jurisprudence registered on this issue by the Supreme Courts of Peru, Brazil and Uruguay. Such comparison evidences that, if argentinean courts were to apply the criteria said of those Supreme Courts, almost every user charge in Argentina would have to be declared unconstitutional.El artículo expone que los municipios argentinos están legalmente vedados de cobrar impuestos, viendo limitado su poder tributario al cobro de tasas. Sin embargo, en la práctica eluden esa prohibición mediante la maniobra de introducir en su base imponible criterios puros de capacidad contributiva (vgr. el monto de ventas), con total prescindencia del costo de los servicios retribuidos.El autor reseña críticamente la jurisprudencia de los tribunales argentinos, los cuales han convalidado el uso del principio de capacidad contributiva en materia de tasas. También efectúa una comparación con el tratamiento que esta cuestión ha tenido en los máximos tribunales de Perú, Brasil y Uruguay. Dicha comparación deja en evidencia que, de aplicarse en Argentina los criterios uniformemente sostenidos por los tribunales de estos tres países, una parte sustancial de las tasas hoy vigentes en este último país debería ser declarada inconstitucional.Pontificia Universidad Católica del Perú2014-05-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12568Derecho & Sociedad; No. 43 (2014); 169-182Derecho & Sociedad; Núm. 43 (2014); 169-1822521-599X2079-3634reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12568/13126Derechos de autor 2016 Derecho & Sociedadhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:ojs.pkp.sfu.ca:article/125682018-03-19T18:41:16Z |
| dc.title.none.fl_str_mv |
Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil Crisis de las Tasas en la República Argentina: reflexiones a la luz de Jurisprudencia de Perú, Uruguay y Brasil |
| title |
Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil |
| spellingShingle |
Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil Luna Requena, Álvaro Carlos Fiscal power User charges Contributive capacity principle Equivalence principle Cost of services Compared case law Poder tributario Tasas Principio de capacidad contributiva Principio de equivalencia Costo de los servicios Jurisprudencia comparada |
| title_short |
Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil |
| title_full |
Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil |
| title_fullStr |
Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil |
| title_full_unstemmed |
Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil |
| title_sort |
Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil |
| dc.creator.none.fl_str_mv |
Luna Requena, Álvaro Carlos |
| author |
Luna Requena, Álvaro Carlos |
| author_facet |
Luna Requena, Álvaro Carlos |
| author_role |
author |
| dc.subject.none.fl_str_mv |
Fiscal power User charges Contributive capacity principle Equivalence principle Cost of services Compared case law Poder tributario Tasas Principio de capacidad contributiva Principio de equivalencia Costo de los servicios Jurisprudencia comparada |
| topic |
Fiscal power User charges Contributive capacity principle Equivalence principle Cost of services Compared case law Poder tributario Tasas Principio de capacidad contributiva Principio de equivalencia Costo de los servicios Jurisprudencia comparada |
| description |
The article sets out that argentinean municipalities are legally banned from raising taxes, but are allowed to levy user charges for specific services. Nevertheless, such limitation is overlooked by the municipalities by means of introducing the “ability top ay” principle within the structure of the taxable base of said user charges. The author concludes that such mechanism distorts the user charge, altering its essence, with the result of transforming it into a mere tax, with the resulting violation of the current legislation.The author critically reviews argentinean case law that has given grounds to such a fiscal deviation and –in order to make his point- compares it with jurisprudence registered on this issue by the Supreme Courts of Peru, Brazil and Uruguay. Such comparison evidences that, if argentinean courts were to apply the criteria said of those Supreme Courts, almost every user charge in Argentina would have to be declared unconstitutional. |
| publishDate |
2014 |
| dc.date.none.fl_str_mv |
2014-05-14 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12568 |
| url |
http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12568 |
| dc.language.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12568/13126 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2016 Derecho & Sociedad https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Derechos de autor 2016 Derecho & Sociedad https://creativecommons.org/licenses/by/4.0 |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf |
| dc.publisher.none.fl_str_mv |
Pontificia Universidad Católica del Perú |
| publisher.none.fl_str_mv |
Pontificia Universidad Católica del Perú |
| dc.source.none.fl_str_mv |
Derecho & Sociedad; No. 43 (2014); 169-182 Derecho & Sociedad; Núm. 43 (2014); 169-182 2521-599X 2079-3634 reponame:Revistas - Pontificia Universidad Católica del Perú instname:Pontificia Universidad Católica del Perú instacron:PUCP |
| instname_str |
Pontificia Universidad Católica del Perú |
| instacron_str |
PUCP |
| institution |
PUCP |
| reponame_str |
Revistas - Pontificia Universidad Católica del Perú |
| collection |
Revistas - Pontificia Universidad Católica del Perú |
| repository.name.fl_str_mv |
|
| repository.mail.fl_str_mv |
|
| _version_ |
1853585545929687040 |
| score |
13.070136 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
