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La administración tributaria en la Argentina y su discordancia con la legislación vigente

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  • Storani, Marcelo Javier
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    Abstract

    El objetivo del trabajo final elaborado pretende observar situaciones que se presentan en el desarrollo diario del ejercicio profesional al interactuar con las distintas administraciones tributarias (nombradas también en este trabajo como instituciones), que van a contramano, o al menos se apartan o desvían, de las normas que le dieron origen, y que por distintas cuestiones, muchas veces desconocidas, los organismos encargados de llevar adelante la administración y recaudación de los tributos no cumplen, violando principios de legalidad y lo que es más grave apartándose del sentido común, provocando con este accionar trastornos que desgastan la relación fisco - contribuyente, dejando la imagen de un estado prepotente, autista, que desoye los derechos del ciudadano, derechos plasmados en la carta magna y en el código civil de la nación, poniendo en riesgo la gobernanza y debilitando la credibilidad de las Instituciones. En cada situación planteada resumo la opinión de distintos autores, aportando mi parecer al respecto.

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    Bibliographic Info

    Paper provided by Centro de Documentación, Facultad de Ciencias Económicas y Sociales, Universidad Nacional de Mar del Plata in its series Nülan. Deposited Documents with number 1631.

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    Date of creation: 2012
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    Handle: RePEc:nmp:nuland:1631

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    Related research

    Keywords: Administración Tributaria; Contribuyentes; Derecho Tributario; Recaudación de Impuestos;

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