| Título : | Las acciones oblicuas o subrogatorias en el federalismo fiscal argentino en defensa de la autonomía municipal ; Oblique or Subrogatory Actions in the Argentine Fiscal Federalism in Defence of Municipal Autonomy |
| Autores : | Larregui, Tobías |
| Editorial : | Universidad Católica de Salta. Facultad de Ciencias Jurídicas |
| Colección : | Omnnia. Derecho y Sociedad |
| Nota general : | ISSN 2618-4680 (papel) |
| Idioma : | Español |
| Materias : | Derecho |
| Resumen : |
Las personas se agrupan por lazos íntimos, por necesidad o, simplemente, por espontaneidad. La convivencia es una realidad que nadie puede negar; el hombre no vive solo, y las relaciones interpersonales se hacen insoslayables. He aquí la primera razón sociológica de la existencia del municipio, figura central en la estructura de cualquier Estado, cuya proximidad al ciudadano lo convierte en cauce natural de participación y es responsable directo de un sinnúmero de necesidades básicas. El presente trabajo busca resaltar la importancia del municipio tantas veces olvidada, tantas veces solapada. Su valor sociológico ha devenido en un reconocimiento constitucional de existencia y autonomía y, pese a haber obtenido tal reconocimiento, ha sido y sigue siendo fuente de debate entre la doctrina política, constitucional y administrativista. People are grouped together either by intimate ties, by necessity or simply by spontaneity. Coexistence is a reality that no one can deny; man does not live alone, and relationships become unavoidable. This is the first sociological reason for the existence of the municipality, central figure in the structure of any State, whose proximity to the citizen makes it a natural channel of participation, and responsible for a number of direct basic needs. The present work seeks to highlight the importance of the municipality, so often forgotten, so often overlapped. Its sociological value has become a constitutional recognition of existence and autonomy and, despite having obtained such recognition, it has been and continues to be a source of debate among political, constitutional and administrative doctrines. Thus, this work then focuses on the situation of the municipalities of Argentina with regard to fiscal federalism in order to determine whether these entities achieve constitutionally guaranteed autonomy, and, if so, the legitimacy of their defense actions. To this end, the essential nucleus of the present investigation is the law of co-participation in light of the National Constitution, in particular, its irregular operation, the role of the Federal Tax Commission as enforcement authority and the procedure before it. Finally, a defense mechanism of municipal autonomy within the framework of fiscal federalism will be diagrammed in specially contemplated situations, in order to strengthen institutionally and politically the municipal entity, and thus giving it the specific voice and weight that such order of government deserves in the matter. |
| URI : | https://bibliotecas.ucasal.edu.ar/opac_css/index.php?lvl=cmspage&pageid=24&id_notice=68171 |
| DOI/ARK : | https://doi.org/10.53794/ro.v3i3.314 |
| Derechos : | info:eu-repo/semantics/openAccess |
| Licencia de uso : |
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| Metadatos: | Ver Vista de Metadatos |
| Cita recomendada : | Larregui, Tobías. (2020-06-30). Las acciones oblicuas o subrogatorias en el federalismo fiscal argentino en defensa de la autonomía municipal. Omnnia. Derecho y Sociedad, (3), p. 55-82 . Recuperado de: https://bibliotecas.ucasal.edu.ar/opac_css/index.php?lvl=cmspage&pageid=24&id_notice=68171 |
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