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The constitutional reform of 1994 and the federal tax
ISSN: 2545 - 8817
Publisher: author
The constitutional reform of 1994 and the federal tax
Indexed in
Law and Political Sciences
ARTICLE-FACTOR
1.3
Article Basics Score: 2
Article Transparency Score: 3
Article Operation Score: 2
Article Articles Score: 2
Article Accessibility Score: 3
SUBMIT PAPER ASK QUESTION
International Category Code (ICC):
ICC-1002
Publisher: Universidad De San Andrés
International Journal Address (IAA):
IAA.ZONE/2545115218817
eISSN
:
2545 - 8817
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Abstract
The constitutional reform of 1994 incorporated to its text the feature of the federal tax cosharing. After twenty-five years of its promulgation, Argentina could not fulfill the constitutional mandate to give itself a new law. The history shows us that this scheme was initiated for merely conyunctural reasons, as a result of the different economic crisis occurred at the end of the XIX century and the beginning of the XX century. The proposed structure has shown rigidity and inflexibility to move towards a more rational scheme, and the Supreme Court in some way consolidated –beyond the constitutional text- this circumstance. The failure of the proposed system compels us to think in overcoming structures, to move forward from the actual regime that applies since 1998 with traits of transience.
