Crisis of the user charges in the Argentine Republic: reflections in light of the jurisprudence of Peru, Uruguay and Brazil
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...
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Format: | Others |
Language: | Español |
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Derecho & Sociedad
2015
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Online Access: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12568/13126 http://repositorio.pucp.edu.pe/index/handle/123456789/118385 |