International Journal of Accounting and Taxation

Inter-Governmental Fiscal Relationships of Municipalities in Argentina and Mexico
Marcela Astudillo Moya, Maria Isabel Garcia Morales

Abstract
This work analyzes the fiscal relationships of municipalities in Argentina and Mexico with both provincial and state governments and the federal government. It focuses on the laws that regulate the municipal regime and the tax regulations of both countries. The result confirms the hypothesis that even in federal systems, the municipalities of Latin America are fiscally subordinate to state or provincial and national governments. This runs contrary to one of the essential characteristic of federalism, which is the decentralization and thus the autonomy of local governments.

Full Text: PDF     DOI: 10.15640/ijat.v3n1a2