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Divulgación científica: El pago anticipado de las tasas municipales. Reflexiones sobre una política fiscal que se viene expandiendo

Author

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  • Sebastián Fumis

    ( Facultad de Ciencias Económicas, Universidad Nacional del Litoral)

Abstract

Los municipios suelen encontrarse en situaciones financieras que les exigen prever y garantizar sus cobranzas, proponiendo ingeniosas prácticas que a la larga son utilizadas por otros gobiernos locales. Son numerosos los casos en los que se han establecido estímulos para los buenos contribuyentes que hayan pagado en términos sus obligaciones tributarias. Estos beneficios consisten en el descuento de alguna cuota o fracción de la tasa municipal. Recientemente ha surgido con fuerza la posibilidad de ofrecer descuentos por el pago anticipado de esos mismos tributos, los cuales tienen una naturaleza diferente que se pretenden esclarecer.

Suggested Citation

  • Sebastián Fumis, 2013. "Divulgación científica: El pago anticipado de las tasas municipales. Reflexiones sobre una política fiscal que se viene expandiendo," Ciencias Económicas, Facultad de Ciencias Económicas UNL, vol. 10(1), pages 79-83, June.
    • Handle: RePEc:rcf:wpaper:v:10:y:2013:i:1:p:79-83
    DOI: http://www.dx.doi.org/10.14409/ce.v1i0.4652
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