18 julio, 2024


The tax or fiscal right is the discipline of the financial right that  studies the legal system that regulates the establishment and application of taxes. It deals with the juridical norms through which the State exerts its tributary power with the purpose of obtaining  the particular income that serves to defraud the public cost in the pursuit of the common welfare. Within the legal system of public revenues, it can be defined as a sector corresponding to tax revenues, which due to its importance within the financial activity of the State and the homogeneity of its regulation, has acquired a substantive treatment.

The tax right in Argentina.

When we talk about tax, we must know that it is a branch that studies the legal norms through which the State excercises its tax power in order to obtain money from private revenues that serve to pay  public spending.

The Tax System: Concept. The tax system is the legal, administrative and technical organization created by the State in order to effectively and objectively exercise the tax power.
The distribution of the tax is given according to the National Constitution in the following way:

We must bear in mind that the national State has exclusive and permanent rights of import and export, of the sale or lease of land owned by the Nation, the income of mail, other contributions that equitably and proportionally to the population impose the General Congress, and credit operations decreed by the same Congress for emergencies of the Nation, or for companies of national utility. Here intervenes The Federal Administration of Public Revenues (AFIP) is the tax agency at the national level so it is mainly responsible for applying, collecting and inspecting taxes (public revenues) throughout our country and to control the international traffic of goods.

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