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Documentos y aportes en administración pública y gestión estatal
versão On-line ISSN 1851-3727
Resumo
REZZOAGLI, Luciano Carlos. Asimetrías regionales y federalismo fiscal: Un enfoque jurídico-financiero-institucional del caso argentino. Doc. aportes adm. pública gest. estatal [online]. 2011, n.17, pp.113-131. ISSN 1851-3727.
This paper analyzes the role that fiscal federalism should play in a context of acute regional asymmetry from a revisionist view. It proposes a change to the development and manipulation of fiscal federalism in response to horizontal equalization across regions of the country as a fundamental premise for the vertical structure of competence and effectiveness in carrying out the expense, from up and coordinated optical. Based on the acceptance of the existence of regional economic and social imbalances, the challenge is to implement collective actions.
Palavras-chave : Fiscal federalism; Taxing powers; Development.