Incidencia de los tributos nacionales por jurisdicciones políticas en la República Argentina
Keywords:
incidencia tributaria, recaudación de impuestosAbstract
A high percentage (nearly 85%) of total tax revenues collected by the different government levels in Argentina Republic belongs to Central Government, who then distributes a certain amount of these tax revenues among State-Governments. As those national taxes are payed by the inhabitants of the whole country, an estimation of who does bear that tax burden is made, and to this purpose, an analysis of tax incidence among geographic regions is made. Afterwards a comparison is made between what is payed as national taxes in each state with transfers receipts from those taxes, so as to evaluate the net effects in each area of Central Government fiscal action. Finally, with these results in mind, the national tax coparticipation system is examined, so as to stablish whether it has any redistributive effects towards the less developed areas of Argentina.
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